Find out more information on the Government Rental Support (Cash Payout) on this webpage.

Rental Support Scheme (RSS)

Important: Please note that the cash payout will be given directly to qualifying tenants/owner-occupiers who run a business on their own property. Landlords will not receive the cash payout.

As announced by the Ministry of Finance, to support businesses with rental costs during the two Phase 2 (Heightened Alert) (“P2(HA)”) periods and the Stabilisation Phase (including its extension to 21 November 2021), the Government will provide rental support to Small and Medium Enterprises (“SMEs”) and eligible Non-Profit Organisations (“NPOs”) with an annual revenue not exceeding $100 million, who are tenant-occupiers of qualifying commercial properties.

For privately-owned commercial properties, some landlords have given rental waivers or rebates to support their tenants during the P2(HA) periods. To provide additional support, IRAS will disburse rental support cash payouts directly to qualifying tenants and owner-occupiers under the Rental Support Scheme (RSS). Please refer to the table below for the details and qualifying criteria for the three rental support cash payouts. 

Most qualifying tenants and owner-occupiers would have received the first and second payouts automatically without needing to submit an application. The first and second payouts would not be disbursed automatically to tenants who only rent part of a property, or to tenants who rent a mixed-use property (e.g. a shophouse for both retail and residential use), and/or to licensees. To allow for more businesses to receive their cash payout as soon as possible, the third payout will be disbursed automatically to tenants and owner-occupiers who received the second payout. Businesses that did not receive the second payout but are eligible for the third payout based on the criteria set out below can submit an application to IRAS and provide supporting documents:

First payout
Applications closed on 15 Oct 2021

Second payout

Applications closed on 12 Nov 2021

Third payout

Payout will be automatically disbursed in end Nov to qualifying tenants and owner-occupiers who received the second payout. 

Those who were not eligible for the second payout but are eligible for the third payout based on the criteria set out below can submit an application when it opens on 10 Dec 2021.

Eligibility

First RSS PayoutSecond RSS PayoutThird RSS Payout
Eligible EntitiesSMEs* and NPOs* with annual revenue not exceeding $100 million in FY2019. If FY2019 figures are unavailable, the next available set of figures will be used.
Eligible Properties/UsesMust be either a tenant or owner-occupier of a qualifying commercial property or operate based on qualifying commercial use.
Qualifying PeriodStamped lease or license which was entered into before 14 May 2021, and in force anytime during 14 May 2021 to 29 May 2021.Stamped lease or license which was entered into before 20 July 2021, and in force anytime during 22 July 2021 to 18 August 2021.

Tenants/owner-occupiers which received the second RSS payout will qualify automatically.

For tenants/owner-occupiers which did not receive the second RSS payout:

Stamped lease or license which was entered into before 24 Sep 2021, and in force anytime during 27 Sep 2021 to 21 Nov 2021.

Stamping DeadlineBefore 28 May 2021Before 3 August 2021Before 8 Oct 2021
Quantum of Cash Payout

For tenants – 0.5 month of latest contracted gross rent within the period 14 May 2021 to 29 May 2021.

For owner-occupiers – 0.5 month of the property’s Annual Value (i.e. 0.5 x Annual Value / 12) determined as at 14 May 2021 .

For tenants – 0.5 month of latest contracted gross rent within the period 22 July 2021 to 18 August 2021.

For owner-occupiers – 0.5 month of the property’s Annual Value (i.e. 0.5 x Annual Value / 12) determined as at 22 July 2021 .

Tenants/owner-occupiers which received the second RSS payout will receive twice the amount of the second RSS payout.

For tenants/owner-occupiers which did not receive the second RSS payout:

For tenants – 1 month of latest contracted gross rent within the period 27 Sep 2021 to 21 Nov 2021. 

For owner-occupiers – 1 month of the property’s Annual Value (i.e. Annual Value / 12) determined as at 27 Sep 2021.

Disbursement TimelineFrom 6 August 2021From 22 September 2021End-November 2021
Disbursement Mode
GIRO or PayNow, if registered with IRAS.
Otherwise, by cheque sent to tenant/owner-occupier’s registered address.
Opening of Applications (note: only for eligible tenants who do not receive the cash payout automatically)16 August 202129 September 202110 December 2021
Closing of Applications15 October 202112 November 202121 January 2022
Eligibility Checker for TenantsApplications closed on 15 October 2021Applications closed on 12 November 2021Third Rental Cash Payout - Eligibility Checker (Tenant)
Eligibility Checker for Owner-OccupiersApplications closed on 15 October 2021Applications closed on 12 November 2021Third Rental Cash Payout - Eligibility Checker (Owner-Occupier)

* Definition of SMEs and NPOs

SMEs are defined as the following types of entities:

  • A specified person; or
  • Any of the following (including when acting as a trustee of a trust) that is not a specified person:
    • Corporation registered under section 19 or 368 of the Companies Act
    • Sole proprietorship
    • Partnership
    • Limited partnership
    • Limited liability partnership
    • Co-operative society

 

NPOs are defined as the following types of entities: 

  • Registered or exempt charities (as provided in the Charities Act); 
  • Members of the National Council of Social Service; 
  • National sports associations; 
  • National disability sports associations; 
  • Specified arts and culture societies; or 
  • Specified trade associations 

Qualifying Commercial Properties

Please refer to the table below for the list of qualifying commercial uses.

List of Qualifying Commercial UsesExamples
Hotel room or function room of a hotel registered under the Hotels Act (“registered hotel”)-
Serviced apartment or serviced apartment function room-
Meetings, Incentive Travel, Conventions and Exhibitions (MICE) venues, namely Suntec Singapore Convention and Exhibition Centre, Singapore EXPO, and Changi Exhibition Centre, and Huone Singapore;-
Premises of a prescribed international cruise or regional ferry terminal, namely Singapore Cruise Centre, Marina Bay Cruise Centre Singapore, and Tanah Merah Ferry Terminal-
Premises of tourist attractions*Singapore Zoological Gardens, Singapore Flyer, and Haw Par Villa
ShopRetail shop, furniture shop, pet shop, supermarket, take-away food shop, bakery & confectionery, pawnshop, dispensary, beauty salon, gym, spa, ticket agency, travel agency, laundry or dry-cleaning shop, department store, post office, showroom, bank, and vet clinic
Warehouse retail-
RestaurantRestaurant, café, cybercafé, food court, coffeeshop, market & hawker stalls, bar, and night club
Amusement centreVideo games arcade, computer gaming centre, and billiard saloon
Cinema or theatre-
Sports and recreational buildingSocial club, golf club, clan and association, skating rink, and bowling alley
Childcare centre or kindergarten-
SchoolTuition centre, language school, computer school, art school, dancing school, speech and drama school, child development centre, play school, foreign system school, training or vocation training institute, other private education institution, and driving school
Health and medical care buildingMedical clinic, medical centre, dental clinic, hospital, nursing home, hospice, place of rehabilitation or convalescent home
Backpackers’ hostel, boarding house, guest house, hotel or students’ hostel that is not a registered hotel-
Carpark used in connection with the operation of the qualifying properties listed in this table-
Spaces used in connection with the operation of the qualifying properties listed in this table but excluding certain premises^.Management office, store, function and meeting space, club lounge and other tenements such as atrium space, space for base station, vending machine, signage, advertisement space, ATM, AXS machine located within the premises listed in this table
Shophouses that are used for the purposes listed in this table but excluding certain premises^.-

* Qualifying tenants in Integrated Resorts (i.e. Marina Bay Sands, Resorts World Sentosa), and Jewel (excluding premises within Changi Airport) will qualify.
^ Prescribed properties exclude the following: 

1. Premises used or intended to be used, whether wholly or partly, for an excluded purpose such as:

a. For any residential purpose; or

b. As a facility for exclusive use of residents of residential premises such as gym, function and meeting space and club lounge, whether with or without their guests

2. The part of a carpark in the same building or development as the premises mentioned in paragraph (a) that corresponds to those premises; and

3. Any other premises in the same building or development as the premises mentioned in paragraph (a), that are used or intended to be used for or in connection with the enjoyment of those premises such as space for base station and vending machine in a residential condominium.

4. Vacant land or land under redevelopment

5. Any property that is exempt from payment of property tax under section 6(6), (6A) or (7) of the Property Tax Act.

Tenants and owner-occupiers who engaged in criminal activity

IRAS has the right to withhold, suspend or deny the disbursement of any payout to a tenant or an owner-occupier if the tenant or owner-occupier is reasonably suspected or found to:

  1. Have carried out or participated in any criminal activity in the course of carrying on its trade or business (whether at the property or otherwise); or
  2. Be ineligible to receive a payout.

If a tenant or an owner-occupier is reasonably suspected or found to have been ineligible or involved in criminal activity at the time any previous payouts were disbursed, IRAS also has the right to recover from him an amount equal to any payout disbursed, from the time he: (a) was ineligible to receive a payout; or (b) first carried out or participated in the criminal activity.

Note: “Criminal activity” means any activity which, if carried out, is a criminal offence (including but not limited to money laundering or vice-related activities), regardless of whether such activity is related to the RSS.

FAQs

Eligibility conditions

Q1. Why were 14 May, 20 July and 24 September 2021 adopted as the cut-off dates for a tenancy to be eligible under the respective payouts?

These three dates were the dates when Phase 2 (Heightened Alert)/Stabilisation Phase were announced to minimise further spread of COVID-19 community cases by the Multi-Ministry Taskforce. Tightened measures such as the cessation of dining-in or reduced group size were announced.

Tenants who enter into rental agreements after the announcement should have been aware of the risks and potential impact of the latest round of tightening measures and could have made the necessary arrangements.

Q2. Why is the 2021 rental support only given to retail properties, and not other non-residential properties (e.g. offices, industrial properties), unlike the 2020 rental relief?

The rental support is intended for those who are more affected by the tightening of safe management measures (“SMMs”) under Phase 2A (Heightened Alert)/Stabilisation Phase.

Commercial businesses, in particular SMEs, are affected by lower footfall during this period, even though they are still allowed to open. In contrast, industrial tenants are generally less affected by the tightening of SMMs, while most office tenants can continue operations with their staff working from home.

Industrial and office tenants on Government-owned properties who need additional cashflow support can reach out to their respective Government agency landlord, who will assess requests individually, taking into account the company’s circumstances.

Q3. Why is the 2021 rental support not given to residential properties?

The rental support is meant to help SME and NPO tenants and owner-occupiers in commercial properties by easing tight cashflow that businesses may face due to lower footfall during Phase 2 (Heightened Alert)/Stabilisation Phase.

Q4. I forgot to / did not know that I needed to stamp my lease. Can I stamp it now and qualify for the cash payout?

Leases which were not stamped by the respective deadlines will not qualify for the cash payout.

Q5. I am not certain if I am eligible for the cash payout. How can I check whether I am eligible?

Please refer to the eligibility criteria under the “Eligibility” section above. There is also an eligibility checker within the same section.

If you have other questions that are not addressed here, you may call the general IRAS helpline at 1800 3568300 or email us at [email protected].

Q6. I submitted an application for the first cash payout. Do I need to submit another application for the second payout?

No, you do not need to submit another application. You will automatically be given the second cash payout if you are eligible.

Q7. I submitted an application for the first/second cash payout. Do I need to submit another application for the third payout?

No, you do not need to submit another application unless your application for the second payout was rejected, or you did not receive the second payout. You will automatically be given the third payout if you qualified for the second payout.

Cash Payout

Q8. What does gross contracted rent consist of?

The gross contracted rent is what is agreed on under the lease agreement and will include gross turnover rent, maintenance fee and service charges. The cash payout given will be based on the total gross contracted rent that had been duly stamped by the respective deadlines.

Q9. Why is the cash payout for tenants based on the gross contracted rent, while the amount for owner-occupiers is computed using Annual Value?

Computation of cash payout for tenants is based on the contracted gross rent as it is most reflective of the actual rental expenses that businesses incur.

In the absence of a rental contract for an owner-occupied property, computation of cash payout is based on Annual Value as it is the best available proxy of deriving the rental value of a property.

Q10. Why are the first and second cash payouts given by the Government only equivalent to 0.5-month gross contracted rent, while tenants on Government-owned premises are given 1-month rental waiver?

The Government is providing a 0.5-month rental cash payout to eligible tenant-occupiers in private properties to partially support them with rental costs during this period. Private landlords are encouraged to extend help to tenant-occupiers for their rental costs through rental waivers or rebates.

In the case of Government-owned property, the Government is also the landlord, and hence the Government will take the lead to provide a full 1-month rental waiver to defray the entire rental cost during the P2(HA) periods.

Q11. Why is the third cash payout equivalent to 1-month gross contracted rent, while the first and second payouts were only equivalent to 0.5-month gross contracted rent?

The Government announced that it would extend a 0.5-month cash payout under the Rental Support Scheme on two occasions related to the Stabilisation Phase – on 24 Sept when the Stabilisation Phase was announced, and on 20 Oct when the Stabilisation Phase was extended by a month. This totals to 1-month cash payout corresponding to the Stabilisation Phase, which will be disbursed at one go in the third cash payout. In comparison, each of the P2(HA) periods were one month each, and a 0.5-month cash payout was announced for each P2(HA). 

Q12. Under the 2020 Rental Relief Framework, tenants in qualifying commercial properties were entitled to up to 4 months’ rental waiver notwithstanding that the Circuit Breaker lasted for only 2 months. Why do the first and second 2021 Rental Support cash payouts cover only 0.5 months’ rent when the Phase 2 (Heightened Alert) lasted for 1 month? Similarly, why does the third payout only cover 1 month’s rent even though the Stabilisation Phase will last for 2 months?

The impact of Phase 2 (Heightened Alert) and Stabilisation Phase in 2021 is less severe as compared to the Circuit Breaker period in 2020, given that the extent of closure of economic activities is less extensive.

The Government also expects most businesses to have adapted to the COVID-19 situation by digitalising or adopting different business models after the Circuit Breaker in 2020 and hence should be in better circumstances than before.

Q13. My actual rental for the qualifying period is higher than the stamped rental. Will IRAS increase the cash payout?

The first and second cash payouts are based on the contracted gross rent as indicated in the stamped lease agreement. There will be no revisions to the cash payout amount even if there are subsequent changes to the rent during the qualifying period.

For the third payout, tenants and owner-occupiers who received the second cash payout will receive a payout equivalent to twice the second cash payout, while those who did not qualify for the second payout but were successful in their application for the third payout will receive a payout equivalent to 1-month’s contracted gross rent as indicated in the stamped lease agreement for the period 27 Sep 2021 to 21 Nov 2021. There will be no revisions to the cash payout amount even if the actual rental differs from the stamped rent.

Q14. Why is the third cash payout computed based on twice of the second cash payout for those who received the second cash payout?

The third cash payout will be distributed automatically to all recipients of the second cash payout, to ensure that eligible tenants and owner-occupiers receive their payout as quickly as possible. Taking twice of the second cash payout would be equivalent to 1-month contracted gross rent as indicated in the stamped lease agreement for the period 22 Jul 2021 to 18 Aug 2021.

Q15. I received a third cash payout which is twice of the second cash payout I received earlier. Can I request to receive based on 1 month of my latest contracted gross rent within the period of 27 September 2021 to 21 November 2021 instead as the payout would be higher?

 

Recipients of the second cash payout will automatically receive twice the amount for the third cash payout. No revisions will be made to the cash payout amount even if the rent for the second and third payout qualifying periods differ.

 

Q16. I received the third cash payout as I had earlier received the second cash payout. However, I was no longer occupying the property during the Stabilisation Phase. Do I need to return the third cash payout?

Businesses that are eligible for the second RSS payout are entitled to retain the third RSS payout. However, if you would like to return the third cash payout, please follow the instructions below.

1) Please submit the following forms:


a) Declaration form

 

 RSS 1 RSS 2
Singpass Declaration Form Declaration Form
Corppass Declaration Form Declaration Form

 

 

b) Supporting document – Only for those with more than 3 properties

If you have 3 or more properties for which you wish to return the rental cash payout, please provide the details of the properties in the Eligibility Declaration Form, and submit this form to [email protected].

 

2) Return the cash payout to IRAS

 

a) Fund transfer


Enter IRAS' bank account details as follow:

 

Payee: Commissioner of Inland Revenue

Account Type: DBS Current Account 

Account No.: 0010468669

DBS Swift Code: DBSSSGSG

 

Under the “Beneficiary Reference / Purpose of Payment / Remittance Information / Payment Details” field, please indicate:

 

  • For owners: <Tax Reference Number> <Property Tax Reference Number> <RSS_Number>

    E.g. “190001234A, 1234567A, RSS1”

  • For tenants: <Tax Reference Number> <Postal Code and Unit number> <RSS_Number>. 

    E.g. if the tax reference number is 190001234A, property address is 55 Newton Rd #01-01 S(123456), please indicate “190001234A,123456-0101, RSS1”

If the above exceeds the character limit, please write in to [email protected] with your fund transfer value date, amount and the details above.

 

b) Cheque

 

Please issue cheque to “Commissioner of Inland Revenue” and mail the cheque to 55 Newton Road, Revenue House, S(307987)

 

Behind the cheque, please indicate:

 

  • For owners: <Tax Reference Number> <Property Tax Reference Number> <RSS_Number>

     

    E.g. “190001234A, 1234567A, RSS1”

     

  • For tenants: <Tax Reference Number> <Postal Code and Unit number> <RSS_Number>.

    E.g. if the tax reference number is 190001234A, property address is 55 Newton Rd #01-01 S(123456), please indicate “190001234A,123456-0101, RSS1”

Q17. Is the cash payout taxable?

No, it is not taxable as it is given to eligible owner-occupiers and tenants to help them tide through the restrictions during the Phase 2 (Heightened Alert) periods.

Landlords

Q18. Are landlords involved in this Rental Support Scheme? Am I required to provide additional rental relief to my tenant?

Under the Ministry of Law’s 2021 Rental Waiver Framework (RWF), tenants of private commercial properties will receive two weeks’ waiver of gross rent from their landlords, provided that they fulfil the eligibility conditions. Please refer to the Ministry of Law's website for more details.

Q19. I am a landlord who had granted rental waivers to my tenant, can I receive the cash payout instead? What support can landlords who have waived the rent receive?

The cash payout is intended for tenants regardless of whether landlords have previously granted rental waivers. Landlords and tenants are encouraged to work out mutually agreeable arrangements to best address their specific circumstances.

Q20. I am a landlord whose commercial property was vacant during the relevant period. Will I receive the cash payout?

No, vacant properties will not qualify for the first, second and third cash payouts which are meant to help businesses due to lower footfall during the Phase 2 (Heightened Alert) and Stabilisation Phase periods.

Owners/tenants of properties which were vacant during the qualifying period are to return the cash payout to IRAS based on the instructions below.

  1. Please submit the following forms:
    1. Declaration form
       RSS 1RSS 2
      SingpassDeclaration FormDeclaration Form
      CorppassDeclaration FormDeclaration Form
    2. Supporting document – Only for those with more than 3 ineligible properties

      If you have 3 or more properties which are ineligible for the rental cash payout, please provide the details of the ineligible properties in the Eligibility Declaration Form and submit to [email protected].

  2. Return the cash payout to IRAS
    1. Fund transfer

      Enter IRAS' bank account details as follows:

      Payee: Commissioner of Inland Revenue
      Account Type: DBS Current Account
      Account No.: 0010468669
      DBS Swift Code: DBSSSGSG

      Under the “Beneficiary Reference / Purpose of Payment / Remittance Information / Payment Details” field, please indicate:

      • For owners: <Tax Reference Number> <Property Tax Reference Number> <RSS_Number>

        E.g. “190001234A, 1234567A, RSS1”

      • For tenants: <Tax Reference Number> <Postal Code and Unit number> <RSS_Number>

        E.g. if the tax reference number is 190001234A, property address is 55 Newton Rd #01-01 S(123456), please indicate “190001234A,123456-0101, RSS1”

If the above exceeds the character limit, please write in to [email protected] with your fund transfer value date, amount and the details above.

 

b. Cheque

Please issue cheque to “Commissioner of Inland Revenue” and mail the cheque to 55 Newton Road, Revenue House, S(307987)

Behind the cheque, please indicate:

  • For owners: <Tax Reference Number> <Property Tax Reference Number> <RSS_Number>

    E.g. “190001234A, 1234567A, RSS1”

  • For tenants: <Tax Reference Number> <Postal Code and Unit number> <RSS_Number>

    E.g. if the tax reference number is 190001234A, property address is 55 Newton Rd #01-01 S(123456), please indicate “190001234A,123456-0101, RSS1”

Q21. I am an intermediary landlord/master tenant of a qualifying commercial property. Will I receive the cash payout?

Intermediary landlords/master tenants will only be eligible for the cash payout if they are a qualifying SME/NPO and occupies part of the premises for trade or business.

If you fulfil the above conditions, please submit an application:

First payout
Applications closed on 15 Oct 2021

Second payout

Applications closed on 12 Nov 2021

Third payout

 

Payout will be automatically disbursed to qualifying tenants and owner-occupiers who received the second payout.

 

Those who were not eligible for the second payout but are eligible for the third payout based on the criteria set out below can submit an application when it opens on 10 Dec 2021.

Tenants

Q22. I am a tenant. My landlord had fully/partially waived my rent, am I still allowed to keep the cash payout?

Yes, tenants are still allowed to keep the cash payout from the Rental Support Scheme even if their landlords have provided a rental waiver. Landlords are encouraged to match the Government’s rental relief and work out mutually agreeable arrangements to best address the landlords and tenants’ specific circumstances.

Q23. Why are landlords not required to co-share the rental support or provide additional support to tenants?

Under the Ministry of Law’s 2021 Rental Waiver Framework (RWF), tenants of private commercial properties will receive two weeks’ waiver of gross rent from their landlords, provided they fulfil the eligibility conditions. Please refer to the Ministry of Law's website for more details.

Q24. I operate a canteen/gym in a non-qualifying property (e.g. office, industrial property). Do I qualify for the cash payout?

Yes, eligible SMEs that rent properties in non-qualifying commercial properties (e.g. office or industrial properties) and operate it for qualifying commercial use will be eligible for the cash payout. This includes canteens and gyms.

Eligible SMEs should apply manually for the cash payout:

First payout
Applications closed on 15 Oct 2021

Second payout

Applications closed on 12 Nov 2021

 

Third payout

Payout will be automatically disbursed to qualifying tenants and owner-occupiers who received the second payout.

 

Those who were not eligible for the second payout but are eligible for the third payout based on the criteria set out below can submit an application when it opens on 10 Dec 2021.