Property tax calculator: owner-occupied, rental and non-residential
Enter a property's annual value to see the property tax payable: progressive bands for an owner-occupied home, higher progressive bands for one that is not, or a flat rate for non-residential property.
Rates in force on 29 Sept 2026
Work out your property tax
2.7% of annual value, for tax year 2026.
Property tax rates in force from 1 Jan 2025.
What is the property tax rate for an owner-occupied home?
Since 1 Jan 2025, an owner-occupied home is taxed 0% on the first S$12,000, 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% on the rest of its annual value.
What is the property tax rate for a home that is not owner-occupied?
A home that is not owner-occupied -- let out, left vacant, or any property other than the one the owner lives in -- is taxed 12% on the first S$30,000, 20% on the next S$15,000, 28% on the next S$15,000 and 36% on the rest of its annual value.
What is the property tax rate for non-residential property?
Non-residential property -- offices, shops and industrial premises -- is taxed at a flat 10% of annual value, whether or not it is occupied by the owner.
What is annual value?
IRAS's own definition: "The AV of buildings is the estimated gross annual rent of the property if it were to be rented out, excluding furniture, furnishings and maintenance fees. It is determined based on estimated market rentals of similar or comparable properties and not on the actual rental income received." Enter the annual value IRAS has assessed for the property, shown on its property tax bill or at mytax.iras.gov.sg, not an estimate of your own. Source: IRAS, Annual Value, https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value.
Owner-occupied rates
| Annual value | Rate |
|---|---|
| First S$12,000 | 0% |
| S$12,000 to S$40,000 | 4% |
| S$40,000 to S$50,000 | 6% |
| S$50,000 to S$75,000 | 10% |
| S$75,000 to S$85,000 | 14% |
| S$85,000 to S$100,000 | 20% |
| S$100,000 to S$140,000 | 26% |
| Above S$140,000 | 32% |
Non-owner-occupied rates
Applies to a home that is let out, left vacant, or any property other than the one the owner lives in -- an owner of two properties still gets owner-occupied rates on the one they live in.
| Annual value | Rate |
|---|---|
| First S$30,000 | 12% |
| S$30,000 to S$45,000 | 20% |
| S$45,000 to S$60,000 | 28% |
| Above S$60,000 | 36% |
Non-residential rate
A flat 10% of annual value for offices, shops and industrial premises, whether or not they are occupied by the owner.
Worked examples
How much property tax is payable on an owner-occupied home with an annual value of S$36,000?
An owner-occupied home with an annual value of S$36,000 pays S$960 in property tax a year, 2.7% of annual value.
How much property tax is payable on a home that is not owner-occupied with an annual value of S$36,000?
A home that is not owner-occupied with an annual value of S$36,000 pays S$4,800 in property tax a year, 13.3% of annual value.
How much property tax is payable on a non-residential property with an annual value of S$60,000?
A non-residential property with an annual value of S$60,000 pays S$6,000 in property tax a year, 10% of annual value.
Full rate history: Property tax rates, current and every past version.
Where these rates come from
- Property tax: rates in force since 1 Jan 2025. Source: IRAS, owner-occupier annual value bands raised from 1 Jan 2025 (Budget 2024); non-owner-occupied bands as before. IRAS, Property Tax Rates: non-residential property is taxed at a flat 10% of annual value, as stated on that page, read 2026-09-27.
Rates are versioned data in config/rules.yaml, checked against IRAS and MAS publications on 2026-09-18; the newest version applied here took effect 2025-01-01. Rules change with each cooling-measure round.
Indicative figures only, not tax, legal or financial advice. Confirm stamp duty with IRAS and loan limits with your bank or HDB before you commit.
Other calculators
- Stamp duty calculator
Buyer's stamp duty and additional buyer's stamp duty together, for any price and buyer.
- Cash and CPF needed to buy
The upfront bill: minimum cash, the rest in CPF or cash, stamp duty and legal fees, after the loan.
- How much can I borrow? TDSR and LTV
Loan-to-value, total debt servicing and mortgage servicing limits, and the lower of them.
- Mortgage repayment calculator
Monthly instalment, total interest over the tenure, the balance year by year, and the stress-test instalment.
- HDB grant calculator
The Enhanced CPF Housing Grant, the Family or Singles Grant, and the Proximity Housing Grant, added up.
- HDB resale levy calculator
What you pay on a second subsidised flat: the fixed amount by flat type, or the graded levy for a first flat sold before the fixed-levy date.
- Net proceeds on sale
What you keep after seller's stamp duty, commission, legal fees, the loan and the CPF refund.
Know the home? Value it from a postal code and the same figures are worked out on its indicative value.