Moving Out of Your Property

Owner-occupiers who move out from their property should inform IRAS within 15 days.

Deadline for Notification

Property owners paying the owner-occupier tax rates must notify IRAS within 15 days from the date they cease to occupy the property.

Notifying IRAS


  1. Log into your SingPass
  2. Select “Property”
  3. Select “ Withdraw Owner-Occupier Tax Rates

Once we have received your notification, a notice showing the revised tax payable based on non-owner-occupier residential tax rates will be sent to you.

    Penalty for Non-Compliance

    The penalty for non-compliance of the above obligation is a fine of up to $5,000 and an interest on the tax at such rate as may be prescribed (if any).