Property Owners
Owner-occupiers who move out from their property should inform IRAS within 15 days.
On this page:
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
- Log in to mytax.iras.gov.sg with your Singpass
- Select 'Property'
- Select 'Apply/ 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).
FAQs
How do I know if my residential property is taxed at owner-occupier tax rates or non-owner-occupier residential tax rates?
From your property tax notice and bill, the tax rate applied on the property is indicated in brackets as [Owner-Occupier Tax Rates] or [Non-owner-occupier Residential Tax Rates] under the “AV and Tax Rates” Column.
Alternatively, you can log in to mytax.iras.gov.sg with your Singpass > Property > View Property Summary.