Singapore Owner-Occupier Property Tax Calculator 2026

Calculate Singapore property tax for 2026 owner-occupier residential properties. Progressive rates from 0% (AV ≤ S$12,000) to 32% (AV > S$140,000). Higher rates applied 2024+ for higher-value properties to make tax more progressive. Non-owner-occupier rates also calculated separately for comparison.

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Annual Value (AV) Defined

AV = estimated annual market rent of property (unfurnished, vacant). Set by IRAS based on rental comparables for similar properties nearby. Reviewed periodically. Most owner-occupiers don't actually rent out — AV is a tax-only assessment. IRAS publishes AV via property tax bill annually (around year-end for next year). Public can also check own AV via myTax Portal.

Owner-Occupier Progressive Rates 2026

First S$8,000 AV: 0%. Next S$22,000 (AV S$8K-30K): 4%. Next S$10,000 (AV S$30K-40K): 5%. Next S$15,000 (AV S$40K-55K): 7%. Next S$15,000 (AV S$55K-70K): 10%. Next S$15,000 (AV S$70K-85K): 14%. Next S$15,000 (AV S$85K-100K): 18%. Next S$15,000 (AV S$100K-115K): 22%. Next S$15,000 (AV S$115K-130K): 26%. Above S$140,000: 32%. Effective 1 Jan 2024.

Non-Owner-Occupier Rates (Investor)

If you rent out the property or don't occupy yourself: flat rates — Up to S$30K AV: 12%. S$30K-45K: 20%. S$45K-60K: 28%. Above S$60K: 36%. Substantially higher than owner-occupier. Tax registration as 'owner-occupier' requires actually living in the property — IRAS audits. False declaration triggers tax adjustment + penalty 100% of underpaid tax + criminal prosecution risk.

Rebates and One-Off Concessions

Singapore Budget periodically announces one-off property tax rebates. Budget 2024: 100% owner-occupier rebate for AV ≤ S$30,000 (lower-tier properties). Budget 2025: 20% rebate for owner-occupiers AV S$30K-$85K. Verify with IRAS for current year. Apply automatically — credited against property tax bill. Higher-value properties (AV > S$85K) typically excluded from broad rebates. NHIE residents may qualify for hardship deferment.

Sources: Inland Revenue Authority of Singapore (IRAS) Property Tax Owner-Occupier Rates 2024-2026, Singapore Budget statements. Last updated: May 2026.