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  Basic Calculator
  What to do:
  1. Please enter information in the grey box where applicable.
  2. Property owners may use the "View My Property Portfolio" at myTax.iras.gov.sg to view the Annual Value of their property. There is no charge. Non-property owners may search the Annual Value of any property at IRAS' e-Valuation List. There is a fee of $2.50 per search.
  3. Please "mouse over" the words or fields below for more information where applicable.
  4. For the Progressive Tax Rates, please refer to the tables below.
Annual Value $
Period [To change period, use calendar function] From: Pick a date
To: Pick a date
Occupancy Status (Owner-Occupied, Let-out, Vacant)
Applicable Tax Rate
Tax Payable $
Less:    
GST Rebate (based on AV of the property) $
Additional 40% Property Tax Rebate $
Property Tax Rebate $
Net Tax Payable $
                                                                                            


Table 1: Progressive Tax Rates from 1 Jan 2011 to 31 Dec 2013

Owner-Occupied Homes
Annual Value ($) Rate (%) Tax Payable ($)
First $ 6,000
Next $ 59,000		 0
4		 0
2,360
First $ 65,000
Amount exceeding $ 65,000		 -
6		 2,360
 
Note: Let-out or vacant residential properties will continue to be taxed at 10%


Table 2: Budget 2013 Changes - Progressive Tax Rates from 1 Jan 2014

Residential Properties (Exclude residential land)
Annual Value ($) Tax Rates (%) Tax Payable ($)
First $ 30,000
Next $ 15,000 		10
11 		3,000
1,650
First $ 45,000
Next $ 15,000 		-
13 		4,650
1,950
First $ 60,000
Next $ 15,000 		-
15 		6,600
2,250
First $ 75,000
Next $ 15,000 		-
17 		8,850
2,550
First $ 90,000
Amount exceeding $ 90,000 		-
19 		11,400
 
Owner-Occupied Homes
Annual Value ($) Tax Rates (%) Tax Payable ($)
First $ 8,000
Next $ 47,000 		0
4 		0
1,880
First $ 55,000
Next $ 5,000 		-
5 		1,880
250
First $ 60,000
Next $10,000 		-
6 		2,130
600
First $ 70,000
Next $ 15,000 		-
7 		2,730
1,050
First $ 85,000
Next $ 15,000 		-
9 		3,780
1,350
First $ 100,000
Next $ 15,000 		-
11 		5,130
1,650
First $ 115,000
Next $ 15,000 		-
13 		6,780
1,950
First $ 130,000
Amount exceeding $ 130,000 		-
15 		8,730
 


Table 3: Budget 2013 Changes - Progressive Tax Rates from 1 Jan 2015

Residential Properties (Exclude residential land)
Annual Value ($) Tax Rates (%) Tax Payable ($)
First $ 30,000
Next $ 15,000 		10
12 		3,000
1,800
First $ 45,000
Next $ 15,000 		-
14 		4,800
2,100
First $ 60,000
Next $ 15,000 		-
16 		6,900
2,400
First $ 75,000
Next $ 15,000 		-
18 		9,300
2,700
First $ 90,000
Amount exceeding $ 90,000 		-
20 		12,000
 
Owner-Occupied Homes
Annual Value ($) Tax Rates (%) Tax Payable ($)
First $ 8,000
Next $ 47,000 		0
4 		0
1,880
First $ 55,000
Next $ 5,000 		-
6 		1,880
300
First $ 60,000
Next $10,000 		-
6 		2,180
600
First $ 70,000
Next $ 15,000 		-
8 		2,780
1,200
First $ 85,000
Next $ 15,000 		-
10 		3,980
1,500
First $ 100,000
Next $ 15,000 		-
12 		5,480
1,800
First $ 115,000
Next $ 15,000 		-
14 		7,280
2,100
First $ 130,000
Amount exceeding $ 130,000 		-
16 		9,380