IRAS | Property Tax Reliefs

This page covers the tax reliefs available, as well as ongoing property tax remissions and exemptions applied to properties in Singapore.

On this page:

Property Tax Rebate for Owner-Occupied Residential Properties in 2026

Eligibility Period

Scenario and Type of Property Tax Relief

1 Jan 2026 to 31 Dec 2026

The Government will provide a one-off Property Tax (PT) rebate of 15% for Owner-Occupied (OO) HDB flats, and 10%, capped at $500, for OO private residential properties in 2026. The Property Tax Rebate will automatically be given to eligible properties and will be reflected in the 2026 Property Tax Bill issued from Dec 2025.

Table 1: 2026 Property Tax Rebates for Owner-Occupied Residential Properties

HDB Flat	Private Property
15%	10% capped at $500

Please refer to the following examples for an illustration of the computation of the Property Tax Rebate.

Example A – 3-room HDB Flat

2026 Property Tax Payable : $100
Less: 2026 Property Tax Rebate (15% of 2026 Property Tax) : $15
Total Property Tax payable : $85

Example B – Private Property

2026 Property Tax Payable : $7,500
Less: 2026 Property Tax Rebate (10% of 2026 Property Tax, capped at $500) : $500
Total Property Tax payable : $7,000

Note:
The Property Tax Rebate will be computed based on the property tax payable for the period when the property is owner-occupied. If you apply for the owner-occupier tax rates for your residential property in 2026 after the 2026 Property Tax Bill has been issued, the Property Tax Rebate will automatically be given once the application for the owner-occupier tax rates is successfully processed and will be reflected in the notice on the adjusted tax position of the property following the application of the owner-occupier tax rates.

Residential Properties (HDB Flats, Condominiums, Landed Housing)

All Owner-Occupied Residential Properties

Eligibility Period	Scenario and Type of Property Tax Relief
Ongoing	If you are an individual or married couple who owns and lives in your residential property, you can enjoy lower property tax rates known as owner-occupier tax rates.

Property Tax Remission

Building a Residential Landed Property in Singapore

Eligibility Period	Scenario and Type of Property Tax Relief
Ongoing	Scenario 1: If you are an individual owner whose old house is being demolished and rebuilt for subsequent owner-occupation, you can apply for Building Land Remission. Scenario 2: If you are an individual owner who bought an empty plot of land and wants to construct a new home for subsequent owner-occupation, you can apply for Vacant Land Remission.

Eligibility Period

Scenario and Type of Property Tax Relief

Ongoing

Scenario 1: If you are an individual owner whose old house is being demolished and rebuilt for subsequent owner-occupation, you can apply for Building Land Remission.

Scenario 2: If you are an individual owner who bought an empty plot of land and wants to construct a new home for subsequent owner-occupation, you can apply for Vacant Land Remission.

Non-Residential Properties Used for Public Worship or Charitable Purpose

Eligibility Period	Scenario and Type of Property Tax Relief
Ongoing	If the property is owned and used by a registered charity for charitable, public religious worship, or educational purposes, you can apply for S6(6) Building Exemption.

Past Rebates

The following rebates have lapsed and are provided for reference only.

Property Tax Rebate for Owner-Occupied Residential Properties in 2025

Eligibility Period

Scenario and Type of Property Tax Relief

1 Jan 2025 to 31 Dec 2025

The Government will provide a one-off Property Tax (PT) rebate of 20% for Owner-Occupied (OO) HDB flats, and 15%, capped at $1,000, for OO private residential properties in 2025. The Property Tax Rebate will automatically be given to eligible properties and will be reflected in the 2025 Property Tax Bill issued from Dec 2024.

Table 1: 2025 Property Tax Rebates for Owner-Occupied Residential Properties

HDB Flat	Private Property
20%	15% capped at $1,000

Please refer to the following examples for an illustration of the computation of the Property Tax Rebate.

Example A – 3-room HDB Flat

2025 Property Tax Payable : $100
Less: 2025 Property Tax Rebate (20% of 2025 Property Tax) : $20
Total Property Tax payable : $80

Example B – Private Property

2025 Property Tax Payable : $7,500
Less: 2025 Property Tax Rebate (15% of 2025 Property Tax, capped at $1,000) : $1,000
Total Property Tax payable : $6,500

Note:
The Property Tax Rebate will be computed based on the property tax payable for the period when the property is owner-occupied. If you apply for the owner-occupier tax rates for your residential property in 2025 after the 2025 Property Tax Bill has been issued, the Property Tax Rebate will automatically be given once the application for the owner-occupier tax rates is successfully processed and will be reflected in the notice on the adjusted tax position of the property following the application of the owner-occupier tax rates.

Property Tax Rebate for Owner-Occupied Residential Properties in 2024

Eligibility Period

Scenario and Type of Property Tax Relief

1 Jan 2024 to 31 Dec 2024

To cushion the impact of the PT increases, amidst concerns about cost-of-living, the Government will provide a one-off PT rebate of up to 100% for all owner-occupied residential properties as shown below. The rebate is tiered to ensure that our PT regime remains progressive, and those with greater means pay their fair share of taxes. The Property Tax Rebate will automatically be given to eligible properties and will be reflected in the 2024 Property Tax Bill issued in Dec 2023.

Table 1: 2024 Property Tax Rebates for Owner-Occupied Residential Properties

1 & 2-room flat	3-room flat	4-room flat	5-room flat	Executive HDB	Private property
100%	70%	50%	40%	30%	15%; capped at $1,000

Please refer to the following examples for an illustration of the computation of the Property Tax Rebate.

Example A – 3-room HDB Flat

2024 Property Tax Payable : $100

Less: 2024 Property Tax Rebate (70% of 2024 Property Tax) : $70

Total Property Tax Payable : $30

Example B – Private Property

2024 Property Tax Payable : $7,500

Less: 2024 Property Tax Rebate (15% of 2024 Property Tax, capped at $1,000) : $1,000

Total Property Tax Payable : $6,500

Note:

The Property Tax Rebate will be computed based on the property tax payable for the period when the property is owner-occupied. If you apply for the owner-occupier tax rates for your residential property in 2024 after the 2024 Property Tax Bill has been issued, the Property Tax Rebate will automatically be given once the application for the owner-occupier tax rates is successfully processed and will be reflected in the notice on the adjusted tax position of the property following the application of the owner-occupier tax rates.

Property Tax Rebate for Owner-Occupied Residential Properties in 2023

Eligibility Period	Scenario and Type of Property Tax Relief
1 Jan 2023 to 31 Dec 2023	All owner-occupied residential properties will be eligible for a Property Tax Rebate on the 2023 Property Tax. The Property Tax Rebate will automatically be given to eligible properties and will be reflected in the 2023 Property Tax Bill issued in Dec 2022. The Property Tax Rebate is 60% of the 2023 property tax payable and capped at $60. Please refer to the following examples for an illustration of the computation of the Property Tax Rebate. Example A 2023 Property Tax Payable : $50 Less: 2023 Property Tax Rebate (60% of 2023 Property Tax) : $30 Total Property Tax payable : $20 Example B 2023 Property Tax Payable : $200 Less: 2023 Property Tax Rebate (60% of 2023 Property Tax, capped at $60) : $60 Total Property Tax payable : $140 Note: The Property Tax Rebate will be computed based on the property tax payable for the period when the property is owner-occupied. If you apply for the owner-occupier tax rates for your residential property in 2023 after the 2023 Property Tax Bill has been issued, the Property Tax Rebate will automatically be given once the application for the owner-occupier tax rates is successfully processed and will be reflected in the notice on the adjusted tax position of the property following the application of the owner-occupier tax rates.

Eligibility Period

Scenario and Type of Property Tax Relief

1 Jan 2023 to 31 Dec 2023

All owner-occupied residential properties will be eligible for a Property Tax Rebate on the 2023 Property Tax. The Property Tax Rebate will automatically be given to eligible properties and will be reflected in the 2023 Property Tax Bill issued in Dec 2022.

The Property Tax Rebate is 60% of the 2023 property tax payable and capped at $60. Please refer to the following examples for an illustration of the computation of the Property Tax Rebate.

Example A

2023 Property Tax Payable : $50

Less: 2023 Property Tax Rebate (60% of 2023 Property Tax) : $30

Total Property Tax payable : $20

Example B

2023 Property Tax Payable : $200

Less: 2023 Property Tax Rebate (60% of 2023 Property Tax, capped at $60) : $60

Total Property Tax payable : $140

Note:

The Property Tax Rebate will be computed based on the property tax payable for the period when the property is owner-occupied. If you apply for the owner-occupier tax rates for your residential property in 2023 after the 2023 Property Tax Bill has been issued, the Property Tax Rebate will automatically be given once the application for the owner-occupier tax rates is successfully processed and will be reflected in the notice on the adjusted tax position of the property following the application of the owner-occupier tax rates.