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Taxes · IRAS

Property Tax at a Glance: A Guide for Singapore Owners

The official overview introduces ownership tax and links to calculation, payment and assessment changes.

Source checked · 11 October 2026

An ownership obligation

Owning Singapore property carries a property-tax responsibility. The overview is a starting point for understanding the tax rather than a transaction-specific assessment. Use its linked explanations to distinguish ownership tax from income tax on rent and from stamp duty on a property transaction.

Navigate the practical questions

The linked pages explain what property tax is, how it is calculated, when and how to pay, and why the amount can change. Begin with Annual Value and occupancy status, then use the applicable year’s rate schedule and actual tax notice. An introductory page does not determine whether a specific relief, exemption or objection applies.

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 ↗
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