Bills and owner occupation
Annual bills are issued from December for the following year. New HDB flats are taxed from possession, with the initial valuation and bill issued subsequently. Owner-occupied rates provide a S$12,000 zero-rate band from 2025; non-owner-occupied rates start at 12%. Pay by the notice deadline or arrange available GIRO instalments.
Renting and temporary seller occupation
A resale buyer allowing the seller a temporary extension of stay is not occupying the flat during that period, so the higher non-owner-occupied treatment applies as explained by IRAS. Renting the entire flat also changes occupancy treatment; renting rooms while continuing to live there is a different situation. Rental income must separately be considered for income tax, and the sale process should settle outstanding property tax.
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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