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 no tenant could be found despite reasonable efforts to obtain a tenant; or
- undergoing repairs to make it fit for occupation (repairs do not include renovations, alterations, improvements and additions).
If you satisfy either of the above conditions and have contracted to sell your property, you may claim for refund of tax up to one day before:
- the date of option; or
- the date of receipt of booking fee / deposit or
- the date of contract of sale, whichever is the earliest date.
If your property is vacant pending sale or you intentionally leave your property vacant, you will not be eligible to apply for vacancy refund.
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 > e-Services for Property Tax > 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.
If you have sold your property, you are no longer eligible to apply for vacancy refund.
Find out more about Claim for Refund of Property Tax for an Unoccupied Building (88KB).
FAQs