Property tax is levied on all owners of property in Singapore. Here is a quick overview of property tax and how it affects your business. It is not meant to be an in-depth guide on property tax.

What Is Property Tax?
How Much Property Tax Must I Pay?
How And When Do I Pay Property Tax?
Are There Any Rebates, Relief Or Refunds?
Are There Any Buildings Exempt From Property Tax?
Where Can I Download Property Tax Guides?
Where Can I Get Help?

What Is Property Tax?

• Property tax is a tax on properties in Singapore. All types of properties including HDB flats, factories, offices and vacant land are subject to tax.
  
  
• If you or your business owns property, you must pay property tax.

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How Much Property Tax Must I Pay?

• The amount of property tax you have to pay per year is a percentage of the Annual Value of the property. The Annual Value is the estimated yearly rent the property can fetch if it were rented out.
  
  
• The tax rate for owner-occupied residential property is 4% per year. The tax rate for all other properties is 10%.
  
  Tip: If you are using your residential home as an office, you pay 4% property tax as long as you (a) own the home and (b) live in the home.

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How And When Do I Pay Property Tax?

• You must pay property tax by 31 January every year.
  
  
• IRAS will compute the annual tax you need to pay and send you the bill in December. Instructions on how to pay property tax are included in your bill.

See:	• When to pay • How to pay

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Are There Any Rebates, Reliefs Or Refunds?

• To help keep taxes affordable, encourage certain types of land development and meet business needs, the Government gives out rebates, reliefs and refunds to property owners.
  
  
• For instance, if your property has been continuously vacant for at least 30 days or 1 calendar month because of repairs or the inability to find a tenant, you can claim for a refund of property tax for that period.

See:	• Claims available for residential properties • Rebates for all properties • Relief for properties undergoing re-construction

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Are There Any Buildings Exempt From Property Tax?

A building is exempt from property tax if it is used exclusively:

• as a public place of worship
• as a public school
• for charitable purposes
• for purposes that promote the social development of Singapore

See:	Exemption from property tax

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Where Can I Download Property Tax Guides?

To learn more about property tax and how i