Notification within 15 days
Owners enjoying owner-occupier rates must inform IRAS within 15 days after ceasing to occupy the property. Use myTax Portal, select Property, and open Apply/Withdraw Owner-Occupier Tax Rates. IRAS will issue a revised notice applying non-owner-occupier residential rates. Failure to notify may attract a fine of up to S$5,000 and prescribed interest.
Temporary overseas absence
The source distinguishes a temporary overseas absence for official or business purposes: owner-occupier rates can continue if the property remains the owner’s Singapore home and is not rented out. Check the rate shown on the tax notice or View Property Summary; ordinary moving out should not be treated as this exception.
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.
Read the official source ↗