The passing of a loved one is a difficult time. IRAS is committed to supporting you in fulfilling the deceased’s tax obligations, including individual, trust and property income tax, as quickly and seamlessly as possible.
On this page:
Individual Income Tax: Property Tax:Trust Income Tax:
Declare the income (i.e. rental/ employment/ self-employed) for the deceased up till the date of death when the information is available.

Complete the legal transfer of the deceased’s property within 2 years to continue enjoying owner-occupier tax rates.

Trust income refers to income produced from assets left by deceased or asset held under a private trust.

Refer to how to obtain and complete Form T for more information. 

Individual Income Tax

The income earned up to the date of death is subject to income tax. Please email us via 'myTax Mail' digital service on myTax Portal with the following details:

  1. Name, address and identification number of the legal personal representative who is handling the affairs of the deceased;
  2. Copy of the death certificate;
  3. Copy of the Grant of Probate/Letter of Administration, if available;
  4. Income details from all sources, up to the date of death (please specify the breakdown for each income source). Find out more about What is taxable, what is not; and
  5. Type and amount of tax relief available/applicable to reduce the tax burden. Find out more about deductions to save tax.
If you have updated information on the deceased’s income after receiving the tax bill (i.e. Notice of Assessment), you may provide the details via 'myTax Mail' digital service on myTax Portal. 

Property Tax 

The concessionary owner-occupier tax rates (OOTR) applies when the owner owns and lives in the residential property. Deceased owners are not eligible for OOTR.

As a concession, IRAS will continue to apply the OOTR for up to 2 years from the owner’s passing or the date of transfer of the property, whichever is earlier, to allow time for property transfer. Thereafter, if the property continues to be held under the deceased owner, it will be taxed at the higher residential tax rates.

Paying tax for the deceased 

Before the estate can be distributed to the beneficiaries, any outstanding taxes owed by the deceased must be paid from the estate's assets via these payment modes. 

If the estate lacks sufficient funds to settle the tax liability, please submit the following information via 'myTax Mail' digital service on myTax Portal: 

  1. Name, address and identification number of the legal personal representative who is handling the affairs of the deceased;
  2. Copy of the Grant of Probate/ Letter of Administration;
  3. Schedule of Assets; and
  4. Declaration Form for Tax (sent to legal personal representative)

The outstanding tax liability will not be passed on to surviving family members.

Other information

You may visit the National Environment Agency’s website for more information on matters to settle after a loved one has passed away.

FAQs

If no Legal Personal Representative (LPR) has been appointed, what steps should the Next of Kin take?
If no LPR has been appointed, the Next of Kin should arrange for one to be appointed to administer the deceased’s estate.

The LPR will be responsible for handling the deceased’s tax filing and payment matters. Any outstanding tax liability will be recovered from the deceased’s estate and not from the surviving family members.
Will the employer of the deceased correspond with IRAS on the deceased’s behalf?

IRAS may correspond with the deceased’s employer to obtain income information on the deceased’s behalf, where necessary. IRAS may raise an income tax assessment based on the verified information. 

There is no need for LPRs to contact the deceased’s employer.