Frequently asked questions

How does IRAS determine the AV of my property

The AV of buildings is the estimated gross annual rent of the property if it were to be rented out, excluding furniture, furnishings and maintenance fees. It is determined based on estimated market rentals of similar or comparable properties and not on the actual rental income received.

 

The way the AV is determined is the same regardless of whether the property is owner-occupied, vacant or rented out.

 

Please see case study of AV of residential properties (PDF, 58KB) for a better understanding on how AV is determined.

 

How does IRAS calculate my annual property tax payable?

Annual property tax is calculated by multiplying the Annual Value (AV) of the property with the Property Tax Rates that apply to you.

For example, if the AV of your property is $30,000 and your tax rate is 10%, you would pay $30,000 x 10% = $3,000 in property taxes.

Who qualifies for owner-occupier tax rates?

You (as an individual or a married couple) must own and reside in the residential property to qualify for owner-occupier tax rates. If you are a married couple that owns 2 homes, the concession can only be applied to 1 home. Please note that even if a married couple were to occupy two homes, the owner-occupier tax rates can only apply to one of the homes. This is regardless of whether it is owned jointly or separately by the spouses.

How do I know if my residential property is taxed at owner-occupier tax rates or non-owner-occupier residential tax rates?

From your property tax notice and bill, the tax rate applied on the property is indicated in brackets as [Owner-Occupier Tax Rates] or [Non-owner-occupier Residential Tax Rates] under the “AV and Tax Rates” Column.

 

Alternatively, you can log in to mytax.iras.gov.sg with your Singpass > Property > View Property Dashboard.

I have stopped renting out my property. Why is it still taxed at non-owner-occupier residential tax rates?

When the lease on your property ends and you have moved back into your home, you have to reapply for the owner-occupier tax rates for your property using ‘Apply/Withdraw for Owner-Occupier Tax Rates’ digital service.

 

If the lease is pre-terminated, please apply for the owner-occupier tax rates by writing to us with supporting documents to show that the lease has been pre-terminated. The following are some examples of supporting documents# that you can provide to show that the lease has been pre-terminated:

 

1) Tenancy Termination Agreement (e.g. tenant departure slip etc.)
2) HDB termination letter
3) Message between tenant/ agent and owner (e.g. Email/ Instant Messaging)
4) Electricity bill showing the utility account/ utility bill opening
5) SP services’ email showing the date of account opening
6) Approval for commencement of renovation (e.g. Renovation contract)
7) Any bills/ correspondences showing that you have moved into the property (e.g. mover’s invoice etc.)

 

#You may wish to note that the list of supporting documents is not exhaustive and we will consider your application as long as you are able to show that the lease on your property has been pre-terminated.

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Property Matters Contact number
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(+65) 6356 8300 from overseas
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For added security, email your case-specific enquiries via myTax Mail on myTax Portal using your Singpass, Singpass Foreign user Account (SFA) or Corppass.

If you do not have Singpass, SFA or Corppass, email your general tax enquiries using these online forms:

  1. Enquiries on Property Tax Payable (Annual Value/ Tax Rates/ Reliefs) 
  2. Enquiries on Property Tax (Others)
  3. Enquiries on Payment Reminder and Late Payment Penalty for Property Tax
  4. Enquiries on Enforcement actions (e.g. Appointment of Bank/ Tenant/ Lawyer and/or Employer as Agents) - Property Tax