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Property Tax Calculator

Estimate your annual property tax from the Annual Value (AV) using current progressive rates. The AV is the estimated yearly rent your property could fetch.

Inputs

SGD
Owner-occupier rates (0%–32%) apply to one home you live in; investment, rented or vacant residential property uses non-owner-occupier rates (12%–36%). Non-residential property is taxed at a flat 10% of AV. Tax is billed in December and due by 31 January.

Annual Property Tax

Owner-occupier rates
S$0

How property tax works

Property tax is an annual tax on property ownership, calculated as Annual Value × progressive rate. The AV is IRAS's estimate of the yearly market rent your property could fetch unfurnished — it is not your actual rent or your mortgage.

Owner-occupier rates (from 1 Jan 2025) run 0% on the first S$12,000 of AV up to 32% above S$140,000, so most owner-occupied HDB flats and many condos pay little. Non-owner-occupier (rented, vacant or company-owned) residential rates are higher, from 12% on the first S$30,000 up to 36% above S$60,000. Only one home you live in qualifies for owner-occupier rates; additional homes are taxed at the higher rates even if you occupy them.

FAQ

What is Annual Value?
The estimated gross yearly rent your property could fetch if let out unfurnished, set by IRAS from comparable rentals. You can object if you think it is wrong.
Owner-occupied vs rented?
Living in the home gets you the lower owner-occupier rates. If it is rented, vacant or company-owned, the higher non-owner-occupier rates apply.
When do I pay?
IRAS issues the bill in December; payment is due by 31 January. GIRO lets you pay in monthly instalments.
Is rental property tax deductible?
Yes — property tax on a rented property is deductible against rental income for income tax purposes.