Property tax is payable by the person who receives rent from a property, whether on his own account or as agent or trustee for another person; or who would receive the same if the property were let to a tenant and includes the person whose name is entered
in the Valuation List.
On this page:
Responsibility for Payment
Property tax is payable by the person who receives rent from a property, whether on his own account or as agent or trustee for another person; or who would receive the same if the property were let to a tenant and includes the person whose name is entered in the Valuation List.
Properties Being Sold or Transferred
Upon sale or transfer of a property, the buyer may need to reimburse the seller a portion of the property tax already fully paid for the year by the seller. The apportionment of property tax is a private arrangement between the seller and buyer. Normally
the conveyancing lawyers acting for the parties would make the tax adjustments. IRAS does not apportion the tax liabilities for the parties.
Upon completion of the sale or transfer of the property, property owners need not write in to notify IRAS of the successful sale/transfer. Usually the conveyancing lawyer would notify IRAS of the new owner/(s) within 1 month of the sale or transfer by filing a Notice of Transfer. Once the transfer of ownership has been updated, the new owner may access their property details via myTax Portal.
Once the sale or transfer is complete, all property tax related correspondence including property tax bills will be sent to the new owner. As the new property owner, you will be liable for property tax on the property.
Properties with Multiple Owners
For properties owned by more than 1 owner, all owners are collectively responsible for paying property tax.
The payment arrangement on the property tax payable is a private matter among the property owners. In the event of outstanding tax, enforcement action can be taken against any owner of the property to recover the tax.
Single Correspondent with IRAS
For correspondence, IRAS communicates with the owner who is listed first in the Notice of Transfer filed by the seller's lawyer. Please inform the seller's lawyer who should be listed first in the Notice of Transfer. For HDB flats, IRAS communicates with
the owner who is the main applicant listed in the purchase of the flat.
IRAS will correspond with that person on all property tax matters, including payment/ refund of property tax.
If there is a preference among owners on who
IRAS should correspond with, you can write in to us together with the written consent of all the owners of the property.
Properties with Deceased Owners
What I need to do as a legal representative
Upon demise of the owner, property tax notices will be addressed to the Legal Personal Representative (LPR) of the Estate of the Deceased and the LPR is responsible for the payment
of property tax.
The LPR is also required to engage a lawyer (for private properties) or contact HDB (for HDB flats) to have the property legally transferred to the beneficiaries. The lawyer or HDB would then notify IRAS of the new owner/(s)
within 1 month of the transfer.
Once IRAS has been notified of the new owner, IRAS will correspond with that person on all property tax matters, including payment of property tax.
Property Tax Payment Due Dates
The annual property tax bill must be paid by 31 Jan. All other property tax notices must be paid 1 month from the date of notice.
Due Dates
| Type of Notice | Payment Due Date |
|---|---|
Annual Property Tax Bill | By 31 Jan every year |
Other Property Tax Notices | 1 month from the date of notice |
Property Tax Bills/Notices can be viewed using our "View Property Tax Notices" digital service.
Annual Property Tax Bill
Property owners, not paying through GIRO, must pay property tax for the whole year by 31 Jan every year. At the end of each year, IRAS will send property owners the tax bill for the following year.
For instance, property owners
receive their annual property tax bill for 2024 on 15 Dec 2023, and must make payment by 31 Jan 2024.
Other Property Tax Notices
During the year, IRAS may notify property owners of adjustments arising from any of the following reasons:
- A new assessment has been raised on your property;
- The annual value of your property has been revised due to reasons such as changes to market rent or addition and alteration works
Property Owners Not on GIRO
If you are not paying by GIRO, any additional tax payable is due 1 month
from the date of notice.
For instance, property owners receive their valuation notice on 23 Jun 2021, the payment due date will be on 23 Jul 2021, 1 month from the date of notice.
For your convenience, we encourage you to pay
your tax by GIRO. You can enjoy up to 12 months interest-free instalments or opt for a one-time GIRO deduction. Additional tax payable will be automatically reflected in your new payment plan and refunds will be credited into your account.
Property Owners on GIRO
If you are paying by GIRO, you will receive a revised GIRO instalment plan together with your notice.