Property Tax Rebates for Owner-Occupied Residential Properties

The following property tax rebates no longer apply. The rebates listed on this page are for reference only as property owners may wish to know how these property tax rebates applied in the past.

All owners of owner-occupied flats were given a one-time rebate to mitigate the impact of the property tax payable.

The rebate was a fixed amount of $40 which was automatically given and used to set-off against the property tax payable in the year 2013. The rebate was only for owner-occupied HDB flats and is applicable for the period 1 Jan - 31 Dec 2013.

Example: HDB flat with AV of $10,500

Assuming a HDB flat with an AV of $10,500, the tax payable by a HDB flat owner who rents out or owner-occupies his flat is illustrated below.

Owner-Occupied HDB Rebate 2013
  *2013 Property Tax Rebate for Owner-Occupied HDB Flats

The Government gave a property tax rebate to owners of owner-occupied HDB flats for 2012 to help HDB households offset some of the increase in property tax. The rebate amount was $55 or the actual property tax amount, whichever was lower.

The rebate was automatically given to those occupying their own HDB flats. The rebate was shown as "Owner-Occupied HDB Rebate" in tax bills. Owners who were not given the rebate and paid property tax at 10% should check their eligibility for the owner-occupier tax rates .    

Owner-Occupied HDB Rebate 2012  
*2012 Property Tax Rebate for Owner-Occupied HDB Flats

During this period (Apr 1994 - Dec 2010), residential properties granted owner-occupier tax rates received GST rebates, based on the annual values of their properties: 

AV

Annual GST Rebate

$5,000 and below

$150.00
or the actual tax, whichever is lower

$5,001 to $6,000

$125.00

$6,001 to $7,000

$100.00

$7,001 to $8,000

$75.00

$8,001 to $9,000

$50.00

$9,001 to $9,999

$25.00

$10,000 and above

No rebate


The GST rebate ended on 31 Dec 2010 with the introduction of the  owner-occupied tax rates from 1 Jan 2011.

To help flat owners adjust to their revised property tax, the Government gave a one-off property tax rebate in 2010, capped at $120, to owners who occupy their HDB flats. This was in addition to the existing GST rebates.

The rebate amount ranges from the actual tax payable to $120.

  • For owners with property tax payable of $50 or less after deducting the GST rebate, the new rebate was used to fully offset their property tax payable in 2010, i.e. they paid zero tax.
  • For owners with property tax payable of up to $100 after deducting the GST rebate, the rebate given was $50.
  • For owners with property tax payable of more than $100 after deducting the GST rebate, the rebate given was up to $120.

Property Tax Payable in 2010 after deducting the Existing GST Rebate (PT)

New 2010 Property Tax Rebate for  Owner-Occupied HDB Flats

Final Property Tax Payable in 2010

$50 or less

Actual tax payable

$0

Above $50 to $100

$50

$0 - $50

Above $100 to $240

50% of PT, capped at $120

$50 - $120

Above $240

$120

More than $120

Example 1:  2-room HDB Flat

Example of Property Tax for a 2 room HDB flat  

Example 2: 3-room HDB Flat

  Example of Property Tax for a 3 room HDB flat
Example 3: 4-room HDB Flat

Example of Property Tax for a 4 room HDB flat

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