--- title: Singapore property tax: Annual Value and 2026 rates canonical_url: https://propertysignals.ai/guides/property-tax updated: 2026-09-01 --- # Singapore property tax: Annual Value and 2026 rates Canonical HTML guide and calculator: Residential property tax is based on Annual Value (AV), not the purchase price. AV is IRAS's estimate of annual market rent based on comparable rentals. The rate then depends on whether owner-occupier treatment applies. ## 2026 illustration rules used by PropertySignals - Owner-occupier residential rates are progressive and effective from 1 January 2025. - Non-owner-occupier residential rates are progressive and effective from 1 January 2024. - For 2026, eligible owner-occupied HDB flats receive a 15% rebate; eligible owner-occupied private residential properties receive 10%, capped at S$500. The calculator on the canonical HTML page is illustrative. It does not verify AV, eligibility, bill adjustments, instalments or future rebates. ## Planning implications Owner-occupier rates can generally apply to only one home owned and occupied by an individual or married couple. A former home retained as a rental or vacant residential property may be taxed at non-owner-occupier rates. Use the actual AV and tax treatment shown by IRAS in an ownership or rental-return model. ## Sources and related reading - [IRAS property tax rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates) - [IRAS 2026 property tax bill](https://www.iras.gov.sg/taxes/property-tax/property-owners/2026-property-tax-bill) - [ABSD in Singapore](https://propertysignals.ai/guides/absd) - [Condo rental yield](https://propertysignals.ai/guides/condo-rental-yield)