2026 rebate and deadline
Owner-occupied HDB flats receive a 15% rebate; private residential properties receive 10%, capped at S$500. The rebate offsets tax automatically. The annual bill was issued from December 2025 and payment was due on 31 January 2026. Other notices should be read for their own due dates.
Rates and retiree instalments
Property tax depends on Annual Value and the applicable rate schedule, not actual rental received. From January 2026, the extended residential GIRO plan can run up to 24 months where all owners are at least 65, the property is owner-occupied, assessable income does not exceed S$39,000 and tax remains outstanding. Apply through the specified process; eligibility is checked and an ineligible extended plan can revert to the standard arrangement.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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