My family member has passed away

The income earned up to the date of death is subject to income tax. Please provide us with the following details via  myTaxMail:

1. Name, address and identification number of the legal personal representative who is handling the affairs of the deceased;
2. Copy of the death certificate;
3. Copy of the Grant of Probate/Letter of Administration, if available;
4. Income details from all sources, up to the date of death (please specify the breakdown for each income source). Find out more about what is taxable, what is not; and
5. Type and amount of tax relief available/applicable to reduce the tax burden. Find out more about deductions to save tax.

Income arising after the deceased's date of death is subject to trust income tax.

For details, please refer to trust income tax.

When the owner of a residential property that qualifies for owner-occupier tax rates passes away, IRAS will continue to apply the concession for up to 2 years from the owner's passing or the date of property transfer, whichever is earlier. This automatic extension allows time for property transfer arrangements.

The tax rates will be adjusted to the higher non-owner-occupier tax rates if the property remains held by the estate of the deceased person after the 2-year extension or if the property is wholly tenanted during the 2 years concession period.

If the estate lacks sufficient funds to settle the tax liability, please submit the following information via myTax Mail: