Late Payment or Non-Payment of Taxes

Most property owners are responsible and pay their property taxes on time. There are penalties if the property tax is not paid on time.

Late Payment Penalty

The payment due date for the annual property tax bill is 31 Jan yearly. 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 by 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 by the due date, a 5% penalty will be imposed on the unpaid tax.

Notice to Pay

You will be informed of the 5% penalty via a Notice to Pay. Payment must be made by the due date stated on the Notice to Pay to avoid further enforcement actions.

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 Notice to Pay and a GIRO cancellation letter will be issued to inform you that the GIRO plan has been cancelled.

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.

    Releasing Appointed Agents

    Agents will only be released from the appointment after the tax and penalties have been paid, or when payment has been arranged with IRAS.  

    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, by the due date as stated in the late payment penalty letter; and

      2.   a. This is your first appeal; or 

            b. You have paid on time for the past two years.

      • How is the 5% late payment penalty computed?

        Example: Calculation of 5% late payment penalty 

        Date of the Property Tax bill is 15 Dec 2017 (for year 2017 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 by 31 Jan 2018.

        Date of Property Tax BillProperty Tax Due DateTax Payable5% Penalty Imposed
        15 Dec 2017 31 Jan 2018 $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, please write in via myTax mail before the payment due date stated in the Notice To Pay to make your request.

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