IRAS: Check your property tax concession and relief

For property owners

1. Residential Properties (HDB Flats, Condominiums, Apartments, Bungalows…)
2. Non-Residential Properties (Offices, Shops, Factories…)
3. Vacant Land or Development Site

1. Residential Properties (HDB Flats, Condominiums, Apartments, Bungalows…)

Scenarios	Types of Property Tax Concession & Relief available
Live in your own house	Concessionary Property Tax Rates for Owner-Occupied Residential Properties For an individual owner or a married couple who lives in his or their residential property.
Property is unable to be rented out or property is undergoing repairs to make it fit for occupation	You are trying to rent out your property (Full Vacancy Claim) (Will cease with effect from 1 Jan 2014) For property which has been vacant despite attempts to rent it out or undergoing repairs to make it fit for occupation.
Building works on your house (Addition/ Alteration/ Improvement work)	Property Tax Remission for Residential Property undergoing addition & alteration work (Bldg Work Remission) For an individual owner who carries out addition and alteration work (A&A) to his house.
Demolition and reconstruction of your house	Property Tax Remission for Residential Property undergoing reconstruction (Vacant Land Rems 97 Order) For individual owner who demolishes his house for reconstruction.
New! 2013 Property Tax Rebate for Owner-Occupied HDB Flats	Owner-Occupied HDB Flats New property tax rebate to owners of owner-occupied HDB flats for year 2013
2012 Property Tax Rebate for Owner-Occupied HDB Flats	Owner-Occupied HDB Flats Property tax rebate to owners of owner-occupied HDB flats for year 2012
Rebates for owner-occupied homes (ended on 31 Dec 2010)	GST Rebate Annual GST Rebate given to Owner-Occupied Residential Properties with Annual Value below $10,000 from 1994 to 2010. 2010 Rebate for Owner-Occupied HDB Flats (Owner-Occupied HDB Rebate) 2010 Property Tax Rebate for Owner-Occupied HDB Flats.
Rebates for owner-occupied homes (ended on 31 Dec 2009)	2009 Property Tax Rebate for Owner-Occupied Residential Properties (Owner Concession Rebate) 40% Property Tax Rebate for Owner-Occupied Residential Properties given in 2009. 2008 & 2009 Property Tax Rebate (Property Tax Rebate) $100 Property Tax Rebate given to Owner-Occupied Residential Properties in 2008 and 2009.

Please note that all rebates given are on a pro-rated basis according to the actual eligibility period.

Example:
If the $100 Property Tax Rebate is given from 1 Jan 2009 to 11 Mar 2009, the calculation would be [$100/12 x 2 mths + $100/12 x 11/31 days] = $19.62.

2. Non-Residential Properties (Offices, Shops, Factories…)

Scenarios	Types of Property Tax Concession & Relief available
Property is unable to be rented out or property is undergoing repairs to make it fit for occupation	You are trying to rent out your property (Full Vacancy Claim) (Will cease with effect from 1 Jan 2014) For property which has been vacant despite attempts to rent it out or undergoing repairs to make it fit for occupation.
Property is used for public religious worship, charitable purposes…	Property Tax Exemptions for buildings and land owned & used by a registered charity (S6(6) Bldg Exemption) If your property is owned and used by a registered charity for charitable, public religious worship, educational purposes.
Rebates for commercial and industrial properties (ended on 31 Dec 2009)…	Commercial/Industrial Rebate (Budget 2009) (COM/ IND Rebate) 40% Property Tax Rebate for Commercial and Industrial Properties given in 2009.

Scenarios

Types of Property Tax Concession & Relief available

Property is unable to be rented out or property is undergoing repairs to make it fit for occupation

You are trying to rent out your property (Full Vacancy Claim) (Will cease with effect from 1 Jan 2014)

For property which has been vacant despite attempts to rent it out or undergoing repairs to make it fit for occupation.

Property is used for public religious worship, charitable purposes…

Property Tax Exemptions for buildings and land owned & used by a registered charity (S6(6) Bldg Exemption)

If your property is owned and used by a registered charity for charitable, public religious worship, educational purposes.

Rebates for commercial and industrial properties (ended on 31 Dec 2009)…

Commercial/Industrial Rebate (Budget 2009) (COM/ IND Rebate)

40% Property Tax Rebate for Commercial and Industrial Properties given in 2009.

3. Vacant Land or Development Site

Scenarios	Types of Property Tax Concession & Relief available
Demolition and reconstruction of your house	Property Tax Remission for residential properties undergoing reconstruction (Vacant Land Rems 97 Order) For individual owner who demolishes his house for reconstruction.
Land granted “Approved Building Project” status	Property Tax Exemption for land granted "Approved Building Project" status (Land Under Dev (App Proj) 01) Once the development on your land has been granted ''Approved Building Project'' (ABP) status by the Minister, you are required to complete and submit the Claim for Exemption under the Property Tax (Exemption of Land under Development) Order 2001 form (52KB) within six months of the commencement of foundation works
Defer payment of property tax for land (ended on 21 Jan 2011)	Property Tax Deferral for Land Approved For Development (Budget 2009) If you are a business owner and has a valid Provisional Permission (PP) or Written Permission (WP) to develop your land at the time of application.

Scenarios

Types of Property Tax Concession & Relief available

Demolition and reconstruction of your house

Property Tax Remission for residential properties undergoing reconstruction (Vacant Land Rems 97 Order)

For individual owner who demolishes his house for reconstruction.

Land granted “Approved Building Project” status

Property Tax Exemption for land granted "Approved Building Project" status (Land Under Dev (App Proj) 01)

Once the development on your land has been granted ''Approved Building Project'' (ABP) status by the Minister, you are required to complete and submit the Claim for Exemption under the Property Tax (Exemption of Land under Development) Order 2001 form (52KB) within six months of the commencement of foundation works

Defer payment of property tax for land (ended on 21 Jan 2011)

Property Tax Deferral for Land Approved For Development (Budget 2009)

If you are a business owner and has a valid Provisional Permission (PP) or Written Permission (WP) to develop your land at the time of application.

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For property owners

For property owners >

Check your property tax concession and relief

1. Residential Properties (HDB Flats, Condominiums, Apartments, Bungalows…)

2. Non-Residential Properties (Offices, Shops, Factories…)

3. Vacant Land or Development Site