Property Tax AOV 2027 Progressive Calculator Singapore
Calculate your 2027 Singapore IRAS property tax using the progressive rate schedule applied to your property's Annual Value (AOV / AV). The 2027 schedule charges 0% on the first SGD $12,000 of AV for owner-occupiers and rises to 32% on the portion above SGD $140,000 for non-owner-occupiers. Enter your AV, ownership type, and any approved relief — we return your annual tax bill, monthly equivalent, and effective rate.
Found in IRAS notice. Typical HDB 4-room ≈ SGD $14,000.
2025 Budget rebate or special relief.
Owner-occupier rate applies to one property only.
How the 2027 IRAS Property Tax Schedule Works
Singapore property tax is calculated on the Annual Value (AV) — IRAS's estimate of your property's gross annual market rent. The 2027 owner-occupier schedule remains progressive: 0% on the first SGD $12,000 of AV; 4% from SGD $12,001 to SGD $30,000; 6% from SGD $30,001 to SGD $40,000; 10% from SGD $40,001 to SGD $55,000; 14% from SGD $55,001 to SGD $70,000; 20% from SGD $70,001 to SGD $85,000; 26% from SGD $85,001 to SGD $100,000; and 32% on the portion above SGD $100,000. Non-owner-occupiers face higher rates starting at 12% and capping at 36%. Last updated: 2026-05-18. Source: IRAS property tax schedule.
Worked Example — SGD $30,000 AV Owner-Occupied Condo
For a private condo with AV of SGD $30,000 occupied by the owner: the first SGD $12,000 is taxed at 0% (SGD $0). The next SGD $18,000 (12,001 to 30,000) is taxed at 4% = SGD $720. Total tax: SGD $720, or SGD $60/month. The effective tax rate is 2.4% of AV. If the same property were rented out, the non-owner-occupier rate kicks in: SGD $12,000 × 12% + SGD $18,000 × 20% = SGD $1,440 + SGD $3,600 = SGD $5,040. The owner-occupier benefit on this AV alone is worth SGD $4,320/year.
Why AV Matters More Than Purchase Price
The AV is set independently of your purchase price — it reflects IRAS's view of what your property would rent for in the open market. AVs typically increase 2–4% per year, with sharper spikes after major neighbourhood transformation projects (MRT openings, new schools). To check your current AV, log into mytax.iras.gov.sg under Property Tax > Property Account Summary. If you believe your AV is too high relative to comparable rentals, you can object within 30 days of the annual notice; IRAS reviews based on actual market data. A successful objection saves the same percentage every year going forward.
Reliefs and Strategies for 2027
Available reliefs in 2027: (1) Owner-occupier rebate — automatic for Singapore citizens occupying their main residence; (2) GST Voucher U-Save offset for HDB residents; (3) Targeted MND rebates announced in the annual Budget for cost-of-living relief. Strategies: (1) Live in your highest-AV property to use the 0–32% schedule rather than 12–36%. (2) Consider seasonal rental rather than long-term rental — short stays via Airbnb are now restricted, but service-apartment leases keep flexibility. (3) For multi-property owners, designate your most expensive unit as owner-occupied. (4) Pay early — IRAS gives a 1% discount for paying the year's tax before 31 January via GIRO.