Property TaxSep 15, 2025
What is the difference between owner-occupier and non-owner-occupier property tax rates in Singapore?
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Singapore property tax is levied on the Annual Value (AV) of a property, which is the estimated annual rent the property could earn if it were rented out. The tax rates differ significantly depending on whether the property is owner-occupied or non-owner-occupied.
Owner-Occupier Tax Rates (from 1 Jan 2024):
| Annual Value (S$) | Tax Rate |
|---|---|
| First 8,000 | 0% |
| Next 22,000 (8,001 to 30,000) | 4% |
| Next 10,000 (30,001 to 40,000) | 5% |
| Next 15,000 (40,001 to 55,000) | 7% |
| Next 15,000 (55,001 to 70,000) | 10% |
| Next 15,000 (70,001 to 85,000) | 14% |
| Next 15,000 (85,001 to 100,000) | 18% |
| Above 100,000 | 23% |
Non-Owner-Occupier (Residential) Tax Rates (from 1 Jan 2024):
| Annual Value (S$) | Tax Rate |
|---|---|
| First 30,000 | 12% |
| Next 15,000 (30,001 to 45,000) | 20% |
| Next 15,000 (45,001 to 60,000) | 28% |
| Above 60,000 | 36% |
Key differences:
- Owner-occupiers enjoy substantially lower rates and the first S$8,000 of AV is tax-free.
- Non-owner-occupier rates start at 12% with no tax-free threshold, rising steeply to 36%.
- To qualify as owner-occupier, you must actually live in the property as your primary residence and apply for the owner-occupier concession.
Example: For a property with AV of S$36,000, an owner-occupier pays approximately S$1,180, while a non-owner-occupier (landlord) pays S$4,800.
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Disclaimer: This information is for general educational purposes and is not professional tax advice. Tax situations vary. Consult a qualified tax professional for advice specific to your circumstances.