Property Tax Calculator Singapore: HDB, Condo and Landed
On your property tax bill, or free on myTax Portal (View Property Summary). It is IRAS's estimate of the yearly rent, unfurnished.
Where your Annual Value falls
Rate on each band of AV, up to the amount shown (S$)
- 0% on the first S$12,000S$0
- 4% on the next S$18,000S$720
- 2026 rebate−S$108
Property tax is due by 31 January for the year ahead. One- and two-room HDB flats pay no property tax. Non-residential property (shops, offices, industrial) is taxed at a flat 10% of AV.
Property tax in 2026, owner-occupied
S$612
- Tax before rebate
- S$720
- 2026 rebate
- −S$108
- If rented out instead
- S$3,600
How this works
Property tax is the Annual Value (AV) of your property multiplied by progressive rates. The AV is IRAS's estimate of the yearly rent the property could fetch if rented out, excluding furniture and maintenance. You can find it on your property tax bill or check it free on myTax Portal.
If you own and live in the home, owner-occupier rates apply (from 1 January 2025): 0% on the first S$12,000 of AV, 4% on the next S$28,000, 6% on the next S$10,000, 10% on the next S$25,000, 14% on the next S$10,000, 20% on the next S$15,000, 26% on the next S$40,000 and 32% above S$140,000. Only one property per owner can get these rates.
Homes that are rented out, vacant or not your main home pay non-owner-occupier rates (from 1 January 2024): 12% on the first S$30,000 of AV, 20% on the next S$15,000, 28% on the next S$15,000 and 36% above S$60,000.
For 2026, the Government gave a one-off rebate on owner-occupied homes: 15% for HDB flats, and 10% capped at S$500 for private homes. It is applied automatically to the 2026 bill, which was due by 31 January 2026.
FAQs
How much property tax do I pay on a HDB flat?
On an owner-occupied HDB flat with an Annual Value of S$30,000, property tax is S$720 before the rebate (4% of the S$18,000 above the first S$12,000), or S$612 after the 2026 rebate of 15%. One- and two-room flats pay none.
What are the property tax rates for owner-occupied homes in 2026?
0% on the first S$12,000 of Annual Value, then 4%, 6%, 10%, 14%, 20% and 26% on successive bands, and 32% on Annual Value above S$140,000. These rates have applied since 1 January 2025.
How much property tax do I pay if I rent out my property?
Non-owner-occupier rates apply: 12% on the first S$30,000 of Annual Value, 20% on the next S$15,000, 28% on the next S$15,000 and 36% above S$60,000. A rented-out home with an AV of S$36,000 pays S$4,800 a year.
What is the 2026 property tax rebate?
A one-off rebate of 15% for owner-occupied HDB flats and 10%, capped at S$500, for owner-occupied private homes, announced on 28 November 2025. A private home with a S$7,500 bill pays S$7,000 after the rebate.
How is the Annual Value of my home decided?
IRAS estimates the yearly rent your property could fetch, unfurnished, based on rents of similar properties nearby. It is reviewed every year, and you can check yours for free on myTax Portal using the View Property Summary service.