Singapore Property Tax Calculator (Owner-Occupied)

Enter your property’s Annual Value (AV) to estimate owner-occupied residential property tax.

Reflects Effective 1 Jan 2025 rates (effective 2025-01-01). Last checked 2026-09-11 · v1. Tax rules change — verify against an official source before relying on this for a filing. Source.

Singapore Property Tax Calculator (Owner-Occupied)

Estimate annual property tax on an owner-occupied residential property.

This is an estimate for general informational purposes only, not tax advice. It applies the owner-occupied residential rate table only — non-owner-occupied (rented out) and investment residential properties are taxed at higher rates (12%–36%). It does not include any one-off rebates announced in a given year’s Budget.

Singapore property tax for owner-occupied homes is charged progressively on Annual Value (AV) — the estimated annual rent the property could fetch — with the first S$12,000 of AV tax-free and rates rising to 32% on AV above S$140,000.

Example

  • With the default values shown above, this calculator returns: Annual Property Tax ≈ SGD 960.00.

Frequently Asked Questions

What is Annual Value (AV)?

AV is IRAS’s estimate of the annual rent your property could fetch if let out, excluding furniture and maintenance — it is not the same as your purchase price or market value, and is reviewed periodically by IRAS.

Do rented-out properties pay the same rate?

No — non-owner-occupied residential properties are taxed at a separate, higher progressive scale starting at 12% (vs. 0% for the first band of an owner-occupied home) since they are treated as investment properties.

Sources

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