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Taxes · IRAS

Updating IRAS After Property Changes: Reporting Deadlines

Specified changes must be reported promptly even if ownership remains unchanged.

Source checked · 11 October 2026

Transfer, demolition and occupancy

The vendor or transferor must notify a sale within one month. Owners must notify completion of demolition within 15 days and cessation of owner occupation within 15 days. Use the designated ownership or occupancy service rather than relying on an address change alone.

Rental and changed payments

Letting, increased rental charges and receipt of a lease premium generally require reporting within 15 days. The page exempts a separate notification where the relevant document was e-stamped within its specified 15-day period. Failure to report the listed events can attract a fine up to S$5,000. Keep documents and dates to establish whether that exception 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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