Late Payment Penalty

The payment due date for the annual property tax bill is 31 Jan. For bills due to new assessments or reassessments, property owners are given one month to settle the tax from the date of the bill.

You are still required to pay the tax as shown on the bill before the payment due date even if you have filed an objection and are awaiting the outcome. If the assessment is subsequently revised, any excess payment will be refunded. 

If payment is not received before the due date, a 5% late payment penalty will be imposed on the unpaid tax.

Late Payment Penalty Notice

You will be informed of the 5% penalty via a late payment penalty notice. Payment must be made before the due date stated on the notice to avoid further enforcement actions.

If you are unable to pay the tax in full, you may apply for up to 12 interest-free monthly instalments via GIRO.

The 12-month GIRO instalment cycle normally starts in January and ends in December. However, if you join GIRO after January, the instalment deduction will commence in the month after your GIRO application is approved and end in December.

If your payment plan is approved, you must comply with the payment plan schedule. If you fail to do so, we will cancel the plan and take actions to recover the tax.

GIRO Cancellation or Termination

If the deduction through GIRO is unsuccessful due to reasons such as insufficient funds in the bank account, or the deduction amount is higher than the limit set, etc., IRAS will cancel the GIRO plan.

A GIRO cancellation notice will be issued to inform you that the GIRO plan has been cancelled. A late payment penalty will be imposed if the overdue tax is not paid immediately.

If you repeatedly default on your payment plan, IRAS may disallow your subsequent requests for a payment arrangement.

Further Enforcement Actions

If the tax continues to remain unpaid, other actions to recover the taxes may include:  

  • Appointing agents like your bank, employer, tenant or lawyer to pay the moneys to IRAS; and/or
  • Putting the property up for sale through a public auction to recover the unpaid property tax. 

You will experience inconveniences in using your bank accounts should your bank be appointed as an agent to recover tax. In some instances, you may not be able to access your bank accounts until the full payment for you tax has been received.

    Releasing Appointed Agents

    Agents will only be released from the appointment after the tax and penalties have been paid.  

    Note:
    For banks appointed as agents, requests for release cannot be processed on Saturdays, Sundays and Public Holidays. Any request for release of bank after 2pm on weekdays can only be processed on the next working day

      Checking Tax Balance and Making Payment

      Please log in to myTax Portal and select "View Account Summary” to check your current balance.

      Please refer to Property Tax Payments for the various payment modes available.

      Appeal for Late Payment Penalty Waiver

      Appeals have to be made online via myTax Portal and will only be considered if the following conditions are met:

      1. You have paid the overdue tax in full, before the due date as stated in the late payment penalty notice; and
      2. a. No waiver has been granted in the past two calendar years; or 
        b. You have paid on time for the past two years.

      Difficulty Paying Your Tax

       If you need help with your tax payment, you may apply for a longer payment plan via the ‘Apply for Payment Plan’ e-Service at myTax Portal using your SingPass.

      If your payment plan is approved, you must comply with the payment plan schedule. If you fail to do so, we will cancel the plan and take actions to recover the tax.

      • How is the 5% late payment penalty computed?

        Example: Calculation of 5% late payment penalty 

        Date of the Property Tax bill is 15 Dec 2019 (for year 2020 Property Tax) and the tax payable is $1,000.  

        5% penalty of $50 (i.e. 5% x $1,000) was imposed as the tax was still not paid before 31 Jan 2020.

        Date of Property Tax BillProperty Tax Due DateTax Payable5% Penalty Imposed
        15 Dec 2019 31 Jan 2020 $1,000 $50

      • Can I sign up for GIRO?

        Yes. You can sign up for GIRO. Please see ‘ways to apply for GIRO’.

      • My GIRO instalment plan was cancelled and penalty has been imposed. Can I continue to pay by GIRO instalments?

        If you wish to continue paying by GIRO instalments, you can reactivate your GIRO arrangement via the ‘Apply for Payment Plan’ e-Service at myTax Portal, before the payment due date stated in the late payment penalty notice.

        You must comply with the payment plan schedule if your payment plan is approved. Should you repeatedly default on your payment plan, IRAS may disallow your subsequent requests for a payment arrangement.