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 in to mytax.iras.gov.sg with 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).