New! Budget 2013 Changes
The Government announced the removal of the property tax refund concession on unoccupied buildings with effect from 1 Jan 2014. All vacant buildings will be taxed at the prevailing tax rates. Tax treatments of vacant properties will also be streamlined. More information on Property Tax Changes for Unoccupied Buildings and Vacant Land (76KB)
Eligibility and application
Who can apply?
Property tax is payable regardless of whether the property is vacant or occupied. If your property is continuously vacant for at least 30 days or a calendar month, you may claim a refund of tax for the vacant period* if the property is:
- intended for letting but could not be let despite making reasonable efforts to let it out at fair market; or
- undergoing repairs to make it fit for occupation (repairs do not include renovations, fitting out, alterations, improvements and additions).
If you have already sold your property, you cannot apply for the vacancy refund.
If you intend to sell rather than rent out your property, you are also not eligible for the vacancy refund.
If you intended to rent out your property and the property was vacant up to the date you decided to sell it, your claim for vacancy refund can only be made up to the day before:
- Grant of Option To Purchase; or
- Date of receipt of booking fee / deposit or
- Date of contract of sale;
whichever is the earliest date.
Any application for property tax refund must be made before your property is transferred to the new owner.
* The vacant period should not include any rent-free fitting-out-period given to a tenant prior to occupation of a building.
How do I apply?
If your property is vacant despite attempts to rent it out or undergoing repairs to make it fit for occupation, you can log in to myTax Portal with your SingPass > Other PT e-Services (left hand menu) > Apply for Vacancy Refund. This must be done within 30 days from the date of occupation of the property or after the property has been vacant for one year, whichever is earlier. If you have already applied for vacancy refund via myTax Portal , you can check the status of your application via the same e-Service.
Find out more about Claim for Refund of Property Tax for an Unoccupied Building (88KB).