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.
- Log in to mytax.iras.gov.sg with your Singpass
- Select 'Property'
- 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).