When a loved one has passed away, his/her tax matters, such as the filing of personal income tax and trust income tax, need to be settled.
On this page:
Filing income tax for the deceased
The income earned up to the date of death is subject to income tax. Please provide us with the following details via myTaxMail:
- Name, address and identification number of the legal personal representative who is handling the affairs of the deceased;
- Copy of the death certificate;
- Copy of the Grant of Probate/Letter of Administration, if available;
- 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
- Type and amount of tax relief available/applicable to reduce the tax burden. Find out more about deductions to save tax.
Filing trust income tax for the deceased
Income arising after the deceased's date of death is subject to trust income tax.
For details, please refer to trust income tax.
Property tax rates for properties with deceased owners
The concessionary owner-occupier tax rates apply when the owner owns and lives in the residential property. Deceased owners are not eligible for owner-occupier tax rates. The tax rates will be adjusted upon death and the properties will be taxed at higher residential tax rates.
Other information
You may visit the National Environment Agency’s
website for more information on matters to settle after a loved one has passed away.