Unlike stamp duty, which you only pay once at purchase, property tax in Singapore is billed every single year — on HDB flats, condos, landed homes, and even vacant units — based on your property's Annual Value (AV). For 2026, IRAS is also rolling out a one-off rebate to soften rising AVs. Here's a quick breakdown of how it's calculated, plus a free calculator for your exact bill.
Singapore Property Tax Calculator 2026 – Owner-Occupier & Non-Owner-Occupier Rates
🏠 Owner-Occupier Rates (from 1 Jan 2025)
| Annual Value Portion | Rate |
|---|---|
| First $12,000 | 0% |
| $12,001 – $40,000 | 4% |
| $40,001 – $50,000 | 6% |
| $50,001 – $75,000 | 10% |
| $75,001 – $85,000 | 14% |
| $85,001 – $100,000 | 20% |
| $100,001 – $140,000 | 26% |
| Above $140,000 | 32% |
🏢 Non-Owner-Occupier Rates (from 1 Jan 2024)
| Annual Value Portion | Rate |
|---|---|
| First $30,000 | 12% |
| $30,001 – $45,000 | 20% |
| $45,001 – $60,000 | 28% |
| Above $60,000 | 36% |
Non-owner-occupier rates apply to any residential property you don't personally live in — rented, vacant, or investment. Non-residential (commercial/industrial) properties are taxed at a flat 10% instead.
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❓ Frequently Asked Questions
Multiply your property's Annual Value (AV) — IRAS's estimate of the yearly rent it could fetch unfurnished — by the applicable progressive rate. AV is not your purchase price.
Owner-occupier rates apply if you live in the property, starting at 0% and rising to 32%. Non-owner-occupier rates apply to rented, vacant, or investment properties, starting at 12% with no tax-free tier, rising to 36%.
Check it free on the IRAS website using your property tax reference number or address. IRAS also sends an annual Valuation Notice, appealable within 30 days if incorrect.
No — only one property you personally live in qualifies. All other properties, even a second home you occupy part-time, are taxed at non-owner-occupier rates.
Yes — 15% off for owner-occupied HDB flats, and 10% off (capped at $500) for owner-occupied private properties, to cushion rising Annual Values.
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Figures referenced in this article are based on official IRAS guidance:
This article is for general informational purposes only. Your actual Annual Value is set by IRAS — always check it directly on the IRAS website before budgeting.
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