Non-owner-occupier residential tax rates are the higher, progressive property tax rates that apply to a residential property the owner does not live in, charged on the property’s Annual Value.
Key takeaways
- The rates are progressive: 12% on the first SGD 30,000 of Annual Value, 20% on the next SGD 15,000, 28% on the next SGD 15,000, and 36% above SGD 60,000, effective from 1 January 2024.
- They apply to residential property that is rented out, left vacant, or occupied as a second home where the owner-occupier concession is already used on another property.
- There is no property tax relief or concession for a vacant residential property.
- Certain accommodation types on IRAS’s exclusion list, such as serviced apartments, hotels and workers’ dormitories, are taxed at 10% of AV instead.
- Non-residential property, including commercial and industrial buildings and land, is taxed at a flat 10% of AV.
See how this applies to your own figures.
Singapore Property Tax Calculator →The non-owner-occupier rate bands
- First SGD 30,000 of AV — 12%
- Next SGD 15,000, to SGD 45,000 — 20%
- Next SGD 15,000, to SGD 60,000 — 28%
- Above SGD 60,000 — 36%
When these rates apply
The rates apply to any residential property the owner does not occupy — one that is wholly rented out, held vacant, or owned in addition to a home already assessed at owner-occupier rates. IRAS grants owner-occupier rates on one property per individual or married couple, so a second home is taxed at non-owner-occupier rates even where it is being lived in. Vacant residential property attracts the same rates, as property tax is levied on ownership rather than on rental income.
Properties outside these rates
Certain accommodation types with planning approval for that use sit outside the non-owner-occupier residential rates and are taxed at 10% of AV. They include serviced apartments, hotels, backpackers’ hostels, boarding and guest houses, workers’ dormitories, student boarding houses and hostels, chalets, child care and student care centres, kindergartens, welfare homes, and hospitals and hospices. Commercial and industrial buildings and land are also taxed at 10% of AV.
Non-owner-occupier rate bands (from 1 Jan 2024)
| Item | Figure |
|---|---|
| First SGD 30,000 of Annual Value | 12% |
| Next SGD 15,000, to SGD 45,000 | 20% |
| Next SGD 15,000, to SGD 60,000 | 28% |
| Portion above SGD 60,000 of Annual Value | 36% |
| Non-residential and excluded accommodation | 10% of AV |
Figures as at 2026. Source: IRAS.
Worked example
For a rented-out home with an Annual Value of SGD 84,000, non-owner-occupier rates give SGD 3,600 on the first SGD 30,000, SGD 3,000 on the next SGD 15,000, SGD 4,200 on the next SGD 15,000 and SGD 8,640 on the final SGD 24,000 — property tax of SGD 19,440. The same AV at owner-occupier rates would give SGD 5,480.
Related terms
All Singapore glossary terms →Related calculator
Estimate annual property tax at non-owner-occupier rates from a property’s Annual Value.
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to IRAS and seek independent professional advice before making any financial decisions.