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 .

Residential Properties Demolished and Rebuilt

Eligibility Period

Scenario and Type of Property Tax Relief

Ongoing

If you are an individual owner whose house is being demolished and rebuilt for subsequent owner-occupation , you can apply for Bldg 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.

Vacant Land

Land Intended for Owner-Occupied Homes

Eligibility Period

Scenario and Type of Property Tax Relief 

Ongoing

If you are an individual owner who bought a piece of land to construct your house for subsequent owner-occupation, you can apply for Vacant Land Remission .

Past Rebates

Eligibility Period

Scenario and Type of Property Tax Relief

*Ended on 31 Dec 2013

If the property you own was not rented out or was undergoing repairs during the said period, you could previously apply for Full Vacancy Claim.

1 Jan to 31 Dec 2013

*Ended on 31 Dec 2013

For owner-occupied HDB flats, you would have been given a one-time rebate of $40 which will be automatically offset from your property tax payable in 2013.

1 Jan to 31 Dec 2012

*Ended on 31 Dec 2012

For owner-occupied HDB flats, you would have been given a rebate of $55 or the actual property amount, whichever is lower. This was automatically offset from your property tax payable in 2012.

Apr 1994 to Dec 2010

*Ended on 31 Dec 2010

If the Annual Value (AV) of your property was below $10,000 from 1994 to 2010, you would have been given an annual  GST Rebate capped at $150 or the actual tax, whichever is lower.

1 Jan to 31 Dec 2010

*Ended on 31 Dec 2010

For owner-occupied HDB flats, in addition to the existing GST rebate, you would have been given a one-off property tax rebate capped at $120 .

Eligibility Period

Scenario and Type of Property Tax Relief 

*Ended on 31 Dec 2013

If the property you own was not rented out or was undergoing repairs during the said period, you could previously apply for Full Vacancy Claim.

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