Financial-hardship applications
IRAS considers circumstances such as job loss, reduced income, high medical expenses or business distress and may require evidence. Existing individual income-tax and property-tax plans can be edited through the portal; corporate-tax and GST plans use cancellation and reactivation instructions. An approved schedule must be followed or recovery can resume. The page gives a 15-working-day review period for requests pending approval.
Residential-property retirees from 2026
From 1 January 2026, an extended property-tax plan of up to 24 months requires all owners to be at least 65, residence in the property with owner-occupier rates, assessable income no more than S$39,000 based on the latest available assessment, and outstanding property tax. Applicants declare eligibility; an ineligible plan reverts to the standard instalment 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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