Use the correct rebate year
For 2026, owner-occupied HDB flats receive 15%; private homes receive 10% capped at S$500. Eligibility depends on the owner-occupied period and the rebate is automatic. The page retains 2025, 2024 and earlier measures, which are historical and cannot be applied as an extra current-year deduction.
Ongoing relief has separate conditions
Individual owner-occupiers can qualify for lower residential rates. Certain landed-home reconstruction or vacant-land building situations can receive remission, while qualifying charity-owned and charity-used premises may obtain a statutory exemption. Select the detailed relief matching the actual use, legal owner and dates. A relief directory does not by itself authorise payment of a lower amount than shown in the tax notice.
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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