🕷️ Crawler Inspector

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Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 42 (from laksa047)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa042.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners","crawl_time":1776224971,"first_indexed_time":1634921558,"http_code":200,"src_unparsed":"sg,gov,iras!www,\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners s443","src_root_hash":"7303783701110814842","history_drop_reason":null,"meta_title":"IRAS | Essential Property Tax Information for HDB Flat Owners","meta_descriptions":["Learn more about how to calculate and pay tax on your HDB flat, as well as the tax implications when you sublet or sell your flat."],"attrs_boilerpipe_text":"Learn more about how to calculate and pay tax on your HDB flat, as well as the tax implications when you sublet or sell your flat.\nOn this page:\nTax payment for HDB owners\nHow much property tax to pay\nMore\nTemporary extension of stay\nSubletting your HDB flat or rooms\nSelling your flat\nFAQs\nRelated Content\nTax payment for HDB owners\nProperty tax is a tax on ownership of property, whether it is occupied or vacant. It is different from Income Tax, which applies to the rental income earned from renting out the property.\nThe \ntax rates\n for\n owner-occupied HDB flats are substantially lower than non-owner-occupier residential tax rates. \nIRAS will send out the property tax bills in batches to HDB owners from December for property tax in the ensuing year. The payment due date is stated in the property tax bill and payment must be made before the date to avoid a late payment penalty fee.  \nAll other property tax bills\/notices must be paid within 30 days of the bill\/notice.\nIf you buy a new flat directly from HDB\nWithin a year of taking possession of your flat, IRAS will send a valuation notice with the assessed annual value (AV) of your flat, and your first property tax bill with the amount of\n        property tax payable from the date of possession.\nTo avoid missing payment due dates, we encourage you to pay your property tax by \nGIRO\n where you can choose to enjoy up to 12 monthly interest-free instalments or a one-time GIRO deduction.  \nView the other available \nmodes of payment\n.\nLate payment\nDo note that a penalty of 5% will be levied for late payment. If you are facing difficulties in paying your tax, we encourage you to \nreach out to us early\n to work out a suitable payment arrangement.\nHow much property tax to pay\nThe property tax is calculated by multiplying the \nAnnual Value (AV)\n of the property with the prevailing \nproperty tax rates\n.\nProperty Tax Rates\nIf you live in your flat, you will pay \nowner-occupier tax rates\n. For owner-occupied HDB flats, you need not pay the first $12,000 of the AV. The remaining AV will be taxed at the lowest tier of 4%.\nIf you do not live in your flat, your tax will be computed based on the non-owner-occupier residential tax rates, which is progressive and starts at 12% of the AV.\nExample: 4 Room HDB Flat with AV of $16,020\nOwner-Occupied: AV, and Tax Rates (effective from 1 Jan 2025)\nOwner-Occupied: Tax Payable\nFirst $12,000 @0%\n$0\nNext $4,020 @4%\n$160.80\nTax Payable: $160.80\nNon-Owner Occupied: AV, and Tax Rates (effective from 1 Jan 2025)\nNon-Owner Occupied: Tax Payable\nFirst $16,020@12%\n$1,922.40\nTax Payable: $1,922.40\nAnnual Value\nIRAS assesses HDB flats by analysing the recent rental rates of the various room types. The data for rental rates is available from the e-Stamping records. In general, bigger and more centrally located flats have higher rental rates and AVs.\nView the average rental rates in your estate on the \nHDB website.\nTemporary extension of stay\nIf you have bought a resale HDB flat, you have to pay property tax as the new owner of the flat from the date of transfer.\nHDB allows sellers to extend their stay for a default period of  3 months after the sale of the flat to the new owner. If you have agreed to this arrangement with the seller, you have to pay property tax at the higher non-owner-occupier residential tax rate for the 3 months as you are not staying in the flat. Hence, you will not enjoy the concessionary owner-occupier tax rates for the extension period. This is stated in the HDB Terms and Condition and the Letter of Acceptance and Indemnity during the temporary extension of stay application. \nAfter the 3-month temporary extension of stay period is over, owner-occupier rates will automatically apply. Owners need not write in to IRAS to apply for the owner-occupier tax rates. Please refer to the examples on property tax payable if a temporary extension of stay is applicable:\nExample 1: 3-Room HDB Flat with AV $12,060 (3-month extension from transfer date of 1 July)\nPeriod\nAV, and Tax Rates (effective\nfrom 1 Jan 2025)\nAmount Payable\nExtension Period:\n1 Jul - 30 Sep\nFirst $12,060@12%\n= $361.80\nOwner-Occupied:\n1 Oct - 31 Dec\nFirst $12,000@0%\n= $0.00\nOwner-Occupied:\n1 Oct - 31 Dec\nNext $60@4%\n= $0.60\nTotal Property Tax Payable by Buyer = $362.40\nIncrease in Property Tax Payable due to Extension of Stay = $361.20\nExample 2: 4-Room HDB Flat with AV $16,020 (3-month extension from transfer date of 1 August)\nPeriod\nAV, and Tax Rates (effective\nfrom 1 Jan 2025)\nAmount Payable\nExtension Period:\n1 Aug - 31 Oct\nFirst $16,020@12%\n= $480.60\nOwner-Occupied:\n1 Nov - 31 Dec\nFirst $12,000@0%\n= $0.00\nOwner-Occupied:\n1 Nov - 31 Dec\nNext $4,020@4%\n= $26.80\nTotal Property Tax Payable by Buyer = $507.40\nIncrease in Property Tax Payable due to Extension of Stay = $440.40\nExample 3: 5- Room HDB Flat with AV $17,400 (3-month extension from transfer date of 1 August)\nPeriod\nAV, and Tax Rates (effective\nfrom 1 Jan 2025)\nAmount Payable\nExtension Period:\n1 Aug - 31 Oct\nFirst $17,400@12%\n= $522\nOwner-Occupied:\n1 Nov - 31 Dec\nFirst $12,000@0%\n= $0.00\nOwner-Occupied:\n1 Nov - 31 Dec\nNext $5,400@4%\n= $36\nTotal Property Tax Payable by Buyer = $558.00\nIncrease in Property Tax Payable due to Extension of Stay = $468.00\nUse the \nproperty tax calculator\n to find out how much tax\n    you have to pay during the temporary extension of stay period by changing the occupancy status to “Let-Out\".\nEarly termination of the temporary extension of stay\nIf the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will\n    notify you of the tax adjustments in the following month.\nPlease refer to the examples on property tax payable:\nExample: 3-Room HDB Flat with AV $12,060 (HDB gave 3-month of extension from transfer date of 1 Jul and buyer terminates the extension stay from 1 Aug*)\nPeriod\nAV, and Tax Rates (effective from 1 Jan 2025)\nAmount Payable\nInitial 3 months extension stay period:\n1 Jul - 30 Sep\nFirst $12,060@12%\n= $361.80\nTotal Property Tax Payable by Buyer = $361.80\n(before notification of the early termination of extension)\nPeriod\nAV, and Tax Rates (effective from 1 Jan 2025)\nAmount Payable\nActual Extension Stay Period:\n1 Jul - 1 Aug\nFirst $12,060@12%\n= $124.49\nOwner-Occupied:\n2 Aug - 30 Sep\nFirst $12,000@0%\n= $0.00\nOwner-Occupied:\n2 Aug - 30 Sep\nNext $60@4%\n= $0.39\nTotal Property Tax Payable by Buyer = $124.88\n(after notification of the early termination of extension)\nTotal Amount of Property Tax Credit to the Buyer = -$236.92\n*The buyer will start to occupy the HDB flat from 2 Aug\nSubletting your HDB flat or rooms\nWhen you sublet some of your rooms while still occupying the flat, you will be taxed at the owner-occupier tax rates. Please ensure that your tenant\/agent stamps the rental agreement as \"partially let\" instead of \"wholly let\" to continue enjoying\n        the owner-occupier tax rates.\nIf the owner-occupier tax rates have been accidentally withdrawn due to incorrect stamping, please apply for the reinstatement of your owner-occupier tax rates by \nwriting to IRAS\n to:\n Confirm that you are living in your property\n Submit a copy of the tenancy agreement and\/or approval letter from HDB on room rentals (if any).\nSelling your flat\nApportionment of tax\nUpon sale of your flat, HDB will notify IRAS of the transfer of the HDB flat. HDB officers or your lawyer\/agent will assist in apportioning the tax amount and seeking reimbursement from the buyer. IRAS does not apportion nor arbitrate property\n        tax liabilities between the parties.\nTermination of GIRO\nIf you are on GIRO arrangement, please arrange to pay the property tax in full at least one week before the completion date of the sale of your flat. There will be no further GIRO deduction once you have settled the full payment.\nCheck\n on your outstanding amount and arrange for payment at mytax.iras.gov.sg > Account > \nPay Taxes\n. \nHDB will notify IRAS of the transfer of the HDB flat and all GIRO arrangements will be automatically terminated.\nFor more information, please refer to our webpage on\nSelling my property\n. \nFAQs\nHow do I inform IRAS after I have purchased a property?\nYou do not have to inform IRAS when you purchase your HDB flat. HDB will inform IRAS about the change in ownership.\nFor other property owners, when any property is sold or transferred, the seller or transferor must inform IRAS of the sale or transfer within one month.\nGenerally, the lawyers acting on behalf of the seller\/transferor will submit the \nNotice of Transfer\n to IRAS.\nI purchased an HDB flat for owner occupation and granted the sellers a rent-free extension of stay for 3 months after the resale completion. Can IRAS make an exception to apply the owner-occupier tax rates (OOTR) on my flat during the 3-month extension of stay period?\nNo. OOTR is a concession given only if the owner is residing in the flat. As you are not residing in the flat during the extension of stay period, OOTR will not be applicable. Whether rent is involved for the extension period is not a relevant consideration for the OOTR concession.\nSellers of HDB flats may arrange with the buyers for a temporary extension of stay in the flat for up to 3 months after the resale completion. During the extension of stay, is the seller or buyer responsible to pay the property tax?\nOnce the flat is transferred to the buyer, the buyer is responsible to pay any outstanding property tax. The extension of stay is a private arrangement between the seller and the buyer, and the parties may wish to liaise separately on payment matters. IRAS does not arbitrate on this matter. Please note the concessionary owner-occupier tax rates will not be applicable during the period when the seller continues to reside in the flat after the resale transaction has been completed. The lower tax rates would only apply from the date the new owner moves in to reside in the flat.\nI purchased an HDB flat and allowed the previous owner to extend his stay for 3 months after the transfer of the flat. I understand that the previous owner has paid the property tax in full based on owner-occupier tax rates. Why was I notified to pay an additional property tax?\nThe lower owner-occupier tax rates is a concession granted only if the owner is residing in the flat. The owner-occupier tax rates will not be applied on the flat for the extension of stay period because you are not residing in the flat. During the extension of stay period, the higher residential tax rates would apply, which would result in additional property tax payable.\nCan I apply owner-occupier tax rates (OOTR) on my HDB flat which is left vacant and not rented out?\nNo. OOTR is a concession granted only if the owner is residing in the flat. As you are not residing in the flat, OOTR will not be applicable. Your flat will be taxed at the\nnon-owner-occupier residential tax rates\nif it is left vacant and not rented out.\nThe seller has terminated their extension of stay early. Can I apply for the Owner-Occupier Tax Rates?\nIf the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month.\nUseful Links\nApply for Owner-Occupier Tax Rates\nUseful Links\ne-Stamping\nPages\nAnnual Value\nPages\nProperty Tax Rates\nPages\nHow to Pay","attrs_markdown":"[Open visual assistant software. 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[Tax obligations by industry, trade or profession](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/tax-obligations-by-industry-trade-or-profession)\n      - [Understanding tax filing and payment](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/understanding-tax-filing-and-payment)\n      - [Calculating my business income](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/calculating-my-business-income)\n      - [Business expenses and deductions](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/business-expenses-and-deductions)\n      - [Consequences of non-compliance](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/consequences-of-non-compliance)\n      - [Voluntary disclosure of errors for reduced penalties](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/voluntary-disclosure-of-errors-for-reduced-penalties)\n      - [Report tax evasion](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/report-tax-evasion)\n    - [Non-Residents](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/non-residents)\n    - [Employers](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers)\n      Go to next level\n      - Employers\n      - [Employers](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers)\n      - [Filing Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/filing-employee-earnings-\$ir8a-appendix-8a-appendix-8b-ir8s\$)\n      - [Information to share with employees](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/information-to-share-with-employees)\n      - [Auto Inclusion Scheme (AIS) for Employment Income](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/auto-inclusion-scheme-\$ais\$-for-employment-income)\n      - [Understanding the Tax Treatment](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/understanding-the-tax-treatment)\n      - [Retrenchment Exercise in the Company](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/retrenchment-exercise-in-the-company)\n      - [Tax Clearance for Foreign & SPR Employees (IR21)](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/tax-clearance-for-foreign-spr-employees-\$ir21\$)\n      - [Digital Services](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/digital-services)\n    - [My Situation](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation)\n      Go to next level\n      - My Situation\n      - [My Situation](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation)\n      - [I have retired](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/i-have-retired)\n      - [I have been retrenched](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/i-have-been-retrenched)\n      - [I have a newborn](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/i-have-a-newborn)\n      - [I am affected by COVID-19](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/i-am-affected-by-covid-19)\n      - [I have other side or personal income](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/i-have-other-side-or-personal-income)\n      - [I am starting a new business](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/i-am-starting-a-new-business)\n      - [I have rented out my property](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/i-have-rented-out-my-property)\n      - [I received an audit letter](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/i-received-an-audit-letter)\n      - [My family member has passed away](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/my-family-member-has-passed-away)\n      - [Scenario-based FAQs for working in Singapore and abroad](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/scenario-based-faqs-for-working-in-singapore-and-abroad)\n  - [Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax)\n    - Corporate Income Tax\n    - [Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax)\n    - [Basics of Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax)\n      Go to next level\n      - Basics of Corporate Income Tax\n      - [Basics of Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax)\n      - [Corporate Income Tax Filing Season 2025](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/corporate-income-tax-filing-season-2025)\n      - [Basic Guide to Corporate Income Tax for Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/basic-guide-to-corporate-income-tax-for-companies)\n      - [Tax Residency of a Company\/ Certificate of Residence](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/tax-residency-of-a-company-certificate-of-residence)\n      - [Record Keeping Requirements](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/record-keeping-requirements)\n      - [Obtaining a Copy of Documents Issued by IRAS](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/obtaining-a-copy-of-documents-issued-by-iras)\n      - [Corporate Income Tax Rate, Rebates & Tax Exemption Schemes](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/corporate-income-tax-rate-rebates-and-tax-exemption-schemes)\n      - [Updating Company Particulars](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/updating-company-particulars)\n      - [e-Learning Videos\/ Webinars\/ Seminars on Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/e-learning-videos-webinars-seminars-on-corporate-income-tax)\n    - [Estimated Chargeable Income (ECI) Filing](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/estimated-chargeable-income-\$eci\$-filing)\n    - [Form C-S\/ Form C-S (Lite)\/ Form C Filing](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\$lite\$-form-c-filing)\n      Go to next level\n      - Form C-S\/ Form C-S (Lite)\/ Form C Filing\n      - [Form C-S\/ Form C-S (Lite)\/ Form C Filing](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\$lite\$-form-c-filing)\n      - [Overview of Form C-S\/ Form C-S (Lite)\/ Form C](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\$lite\$-form-c-filing\/overview-of-form-c-s-form-c-s-\$lite\$-form-c)\n      - [Guidance on Filing Form C-S\/ Form C-S (Lite)\/ Form C](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\$lite\$-form-c-filing\/guidance-on-filing-form-c-s-form-c-s-\$lite\$-form-c)\n      - [Preparing a Tax Computation](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\$lite\$-form-c-filing\/preparing-a-tax-computation)\n      - [Penalties for Errors in Tax Returns](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\$lite\$-form-c-filing\/penalties-for-errors-in-tax-returns)\n      - [Late filing or non-filing of Corporate Income Tax Returns (Form C-S\/C-S (Lite)\/C)](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\$lite\$-form-c-filing\/late-filing-or-non-filing-of-Corporate-Income-Tax-Returns-form-c-s-form-c-s-\$Lite\$-form-c)\n      - [After Filing Form C-S\/ Form C-S (Lite)\/ Form C](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\$lite\$-form-c-filing\/after-filing-form-c-s-form-c-s-\$lite\$-form-c)\n      - [Using Accounting Software to Prepare & File Form C-S Seamlessly](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\$lite\$-form-c-filing\/using-accounting-software-to-prepare-file-form-c-s-seamlessly)\n    - [Corporate Income Tax Payment](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-payment)\n      Go to next level\n      - Corporate Income Tax Payment\n      - [Corporate Income Tax Payment](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-payment)\n      - [Paying Corporate Income Taxes](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-payment\/paying-corporate-income-taxes)\n      - [Experiencing difficulties in paying your tax?](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-payment\/experiencing-difficulties-in-paying-your-tax)\n      - [Late payment or non-payment of Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-payment\/late-payment-or-non-payment-of-corporate-income-tax)\n    - [Corporate Income Tax Compliance](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance)\n      Go to next level\n      - Corporate Income Tax Compliance\n      - [Corporate Income Tax Compliance](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance)\n      - [Best Practices When Writing to IRAS](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/best-practices-when-writing-to-iras)\n      - [Getting Companies to Comply](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/getting-companies-to-comply)\n      - [Voluntary disclosure of errors for reduced penalties](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/voluntary-disclosure-of-errors-for-reduced-penalties)\n      - [International Compliance Assurance Programme (ICAP)](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/international-compliance-assurance-programme-\$icap\$)\n      - [Enhanced Taxpayer Relationship (ETR) Programme](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/enhanced-taxpayer-relationship-\$etr\$-programme)\n      - [About Tax Governance and Tax Risk Management](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/about-tax-governance-and-tax-risk-management)\n      - [Tax Evasion or Fraud](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/tax-evasion-or-fraud)\n    - [Income & Deductions for Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies)\n      Go to next level\n      - Income & Deductions for Companies\n      - [Income & Deductions for Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies)\n      - [Taxable & Non-Taxable Income](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/taxable-non-taxable-income)\n      - [Companies Receiving Foreign Income](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/companies-receiving-foreign-income)\n      - [Business Expenses](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/business-expenses)\n      - [Claiming Allowances](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/claiming-allowances)\n      - [Claiming Reliefs](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/claiming-reliefs)\n      - [Unutilised Items (Capital Allowances, Trade Losses & Donations)](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/unutilised-items-\$capital-allowances-trade-losses-donations\$)\n      - [Applying for Tax Incentives](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/applying-for-tax-incentives)\n    - [Dormant Companies or Companies Closing Down](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/dormant-companies-or-companies-closing-down)\n      Go to next level\n      - Dormant Companies or Companies Closing Down\n      - [Dormant Companies or Companies Closing Down](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/dormant-companies-or-companies-closing-down)\n      - [Dormant Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/dormant-companies-or-companies-closing-down\/dormant-companies)\n      - [Companies Applying for Strike Off\/ to Cease Registration](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/dormant-companies-or-companies-closing-down\/companies-applying-for-strike-off-to-cease-registration)\n      - [Companies under Liquidation\/ Judicial Management\/ Receivership](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/dormant-companies-or-companies-closing-down\/companies-under-liquidation-judicial-management-receivership)\n    - [Specific Industries](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries)\n      Go to next level\n      - Specific Industries\n      - [Specific Industries](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries)\n      - [Car Rental Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/car-rental-companies)\n      - [Car Tuition Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/car-tuition-companies)\n      - [Companies Servicing Only Related Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/companies-servicing-only-related-companies)\n      - [Construction Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/construction-companies)\n      - [Investment Holding Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/investment-holding-companies)\n      - [Property Developers](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/property-developers)\n      - [Shipping Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/shipping-companies)\n    - [Specific Topics](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics)\n      Go to next level\n      - Specific Topics\n      - [Specific Topics](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics)\n      - [Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax Implications](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/adopting-financial-reporting-standard-\$frs\$-109-39-the-tax-implications)\n      - [Advance Ruling System for Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/advance-ruling-system-for-income-tax)\n      - [Transfer Pricing](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/transfer-pricing)\n      - [Interbank Offered Rate Reform & the Tax Implications](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/interbank-offered-rate-reform-the-tax-implications)\n      - [Tax Treatment of Interest, Gains or Profits Derived from Negotiable Certificates of Deposit by Non-Financial Institutions](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/tax-treatment-of-interest-gains-or-profits-derived-from-negotiable-certificates-of-deposit-by-non-financial-institutions)\n      - [Classification of Foreign Entities for Singapore Income Tax Purposes](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/classification-of-foreign-entities-for-singapore-income-tax-purposes)\n  - [Property Tax](https:\/\/www.iras.gov.sg\/taxes\/property-tax)\n    - Property Tax\n    - [Property Tax](https:\/\/www.iras.gov.sg\/taxes\/property-tax)\n    - [Property Owners](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners)\n      Go to next level\n      - Property Owners\n      - [Property Owners](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners)\n      - [2026 Property Tax Bill](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/2026-property-tax-bill)\n      - [Property Tax At A Glance](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-at-a-glance)\n      - [Annual Value](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value)\n      - [Property Tax Rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates)\n      - [Information for HDB Flat Owners](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners)\n      - [Tax Bills and Notices](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/tax-bills-and-notices)\n      - [View Statement of Account or View Bills and Notices](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/view-statement-of-account-or-view-bills-and-notices)\n      - [Payments](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments)\n      - [Object to Annual Value](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/object-to-annual-value)\n      - [Property Tax Reliefs](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-reliefs)\n      - [Your situation](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation)\n    - [Property Buyers](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers)\n      Go to next level\n      - Property Buyers\n      - [Property Buyers](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers)\n      - [Buying HDB Flats](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats)\n      - [Buying Private Residential Properties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-private-residential-properties)\n      - [Buying Vacant Land or Development Sites](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-vacant-land-or-development-sites)\n      - [Buying Other Types of Properties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-other-types-of-properties)\n    - [Property Professionals](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals)\n      Go to next level\n      - Property Professionals\n      - [Property Professionals](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals)\n      - [Real Estate\/Housing Agents](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/real-estate-housing-agents)\n      - [Appraisers\/Valuer](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/appraisers-valuer)\n      - [Developer](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/developer)\n      - [Architects](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/architect)\n      - [Lawyer\/Legal Professional](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/lawyer-legal-professional)\n    - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services)\n      Go to next level\n      - Other Services\n      - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services)\n      - [Check Outstanding Property Tax](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/check-outstanding-tax)\n      - [Change Mailing Address](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/change-mailing-address)\n      - [Interactive Property Tax Calculators](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/interactive-property-tax-calculators)\n      - [Check Rental Transactions from other Government Agencies](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/check-rental-transactions-from-other-government-agencies)\n    - [Tax Compliance](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/tax-compliance)\n      Go to next level\n      - Tax Compliance\n      - [Tax Compliance](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/tax-compliance)\n      - [Property Tax Audits by IRAS](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/tax-compliance\/property-tax-audits-by-iras)\n      - [Tax Evasion or Fraud](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/tax-compliance\/tax-evasion-or-fraud)\n      - [Update IRAS to Avoid Penalties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/tax-compliance\/update-iras-to-avoid-penalties)\n  - [Goods & Services Tax (GST)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$)\n    - Goods & Services Tax (GST)\n    - [Goods & Services Tax (GST)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$)\n    - [Basics of GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/basics-of-gst)\n      Go to next level\n      - Basics of GST\n      - [Basics of GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/basics-of-gst)\n      - [Goods and Services Tax (GST): What It Is and How It Works](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/basics-of-gst\/goods-and-services-tax-\$gst\$-what-it-is-and-how-it-works)\n      - [Current GST Rates](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/basics-of-gst\/current-gst-rates)\n      - [Responsibilities of a GST-registered Business](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/basics-of-gst\/responsibilities-of-a-gst-registered-business)\n      - [Invoicing, Price Display and Record Keeping](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/basics-of-gst\/invoicing-price-display-and-record-keeping)\n      - [e-Learning Videos on GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/basics-of-gst\/e-learning-videos-on-gst)\n      - [GST and BCRS Deposit](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/basics-of-gst\/gst-and-bcrs-deposit)\n      - [e-Learning Course Overview of GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/basics-of-gst\/e-learning-course-overview-of-gst)\n    - [GST InvoiceNow Requirement](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-invoicenow-requirement)\n    - [GST Registration\/Deregistration](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration)\n      Go to next level\n      - GST Registration\/Deregistration\n      - [GST Registration\/Deregistration](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration)\n      - [Do I Need to Register for GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration\/do-i-need-to-register-for-gst)\n      - [Factors to Consider Before Registering Voluntarily for GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration\/factors-to-consider-before-registering-voluntarily-for-gst)\n      - [Applying for GST Registration](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration\/applying-for-gst-registration)\n      - [Guide to completing GST registration form](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration\/guide-to-completing-gst-registration-form)\n      - [Applying for exemption from GST registration](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration\/applying-for-exemption-from-gst-registration)\n      - [Applying for special GST registration (Group registration and Divisional registration)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration\/applying-for-special-gst-registration-\$group-registration-and-divisional-registration\$)\n      - [Cancelling GST Registration](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration\/cancelling-gst-registration)\n      - [Guarantee](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration\/guarantee)\n      - [Voluntary Disclosure for Wrongful Collection of GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-registration-deregistration\/voluntary-disclosure-for-wrongful-collection-of-gst)\n    - [Charging GST (Output Tax)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/charging-gst-\$output-tax\$)\n      Go to next level\n      - Charging GST (Output Tax)\n      - [Charging GST (Output Tax)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/charging-gst-\$output-tax\$)\n      - [When to Charge Goods and Services Tax (GST)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/charging-gst-\$output-tax\$\/when-to-charge-goods-and-services-tax-\$gst\$)\n      - [When to charge 0% GST (Zero-rate)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/charging-gst-\$output-tax\$\/when-to-charge-0-gst-\$zero-rate\$)\n      - [When is GST not charged](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/charging-gst-\$output-tax\$\/when-is-gst-not-charged)\n      - [Common scenarios - Do I charge GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/charging-gst-\$output-tax\$\/common-scenarios---do-i-charge-gst)\n      - [When to Report Supplies in GST Returns](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/charging-gst-\$output-tax\$\/when-to-report-supplies-in-gst-returns)\n      - [Foreign Currency Transactions](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/charging-gst-\$output-tax\$\/foreign-currency-transactions)\n    - [Claiming GST (Input Tax)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/claiming-gst-\$input-tax\$)\n      Go to next level\n      - Claiming GST (Input Tax)\n      - [Claiming GST (Input Tax)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/claiming-gst-\$input-tax\$)\n      - [Conditions for Claiming Input Tax](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/claiming-gst-\$input-tax\$\/conditions-for-claiming-input-tax)\n      - [Importing of Goods](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/claiming-gst-\$input-tax\$\/importing-of-goods)\n      - [Claiming Input Tax in the Right Accounting Period](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/claiming-gst-\$input-tax\$\/claiming-input-tax-in-the-right-accounting-period)\n      - [Claiming Input Tax Incurred to Make Exempt Supplies](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/claiming-gst-\$input-tax\$\/claiming-input-tax-incurred-to-make-exempt-supplies)\n      - [Claiming GST Incurred Before GST Registration\/Incorporation](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/claiming-gst-\$input-tax\$\/claiming-gst-incurred-before-gst-registration-incorporation)\n      - [Paying Suppliers After Claiming GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/claiming-gst-\$input-tax\$\/paying-suppliers-after-claiming-gst)\n      - [Common scenarios - Do I claim GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/claiming-gst-\$input-tax\$\/common-scenarios---do-i-claim-gst)\n    - [Filing GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/filing-gst)\n      Go to next level\n      - Filing GST\n      - [Filing GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/filing-gst)\n      - [Overview of GST e-Filing Process](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/filing-gst\/overview-of-gst-e-filing-process)\n      - [Completing GST returns](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/filing-gst\/completing-gst-returns)\n      - [Correcting Errors Made in GST Return (Filing GST F7)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/filing-gst\/correcting-errors-made-in-gst-return-\$filing-gst-f7\$)\n      - [Due Dates and Requests for Extension](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/filing-gst\/due-dates-and-requests-for-extension)\n      - [Late filing or non-filing of GST Returns (F5\/F8)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/filing-gst\/late-filing-or-non-filing-of-GST-returns-f5-f8)\n      - [Check Status of GST Return](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/filing-gst\/check-status-of-gst-return)\n      - [Retrieve acknowledgements \/ notices \/ letters](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/filing-gst\/retrieve-acknowledgements-notices-letters)\n    - [GST Payments\/Refunds](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-payments-refunds)\n      Go to next level\n      - GST Payments\/Refunds\n      - [GST Payments\/Refunds](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-payments-refunds)\n      - [How to Pay](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-payments-refunds\/how-to-pay)\n      - [Experiencing difficulties in paying your tax?](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-payments-refunds\/experiencing-difficulties-in-paying-your-tax)\n      - [Late payment or non-payment of GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-payments-refunds\/late-payment-or-non-payment-of-gst)\n      - [Refunds](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-payments-refunds\/refunds)\n      - [Check Account Summary \/ Payments](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-payments-refunds\/check-account-summary-payments)\n      - [Revising Estimated Assessment](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-payments-refunds\/revising-estimated-assessment)\n    - [GST and Digital Economy](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-and-digital-economy)\n      Go to next level\n      - GST and Digital Economy\n      - [GST and Digital Economy](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-and-digital-economy)\n      - [Local businesses importing services and importing or supplying low-value goods](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-and-digital-economy\/local-businesses)\n      - [Overseas businesses supplying remote services and low-value goods to Singapore](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-and-digital-economy\/overseas-businesses)\n    - [General GST Schemes](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/general-gst-schemes)\n      Go to next level\n      - General GST Schemes\n      - [General GST Schemes](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/general-gst-schemes)\n      - [Cash Accounting Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/general-gst-schemes\/cash-accounting-scheme)\n      - [Discounted Sale Price Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/general-gst-schemes\/discounted-sale-price-scheme)\n      - [Gross Margin Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/general-gst-schemes\/gross-margin-scheme)\n      - [Hand-Carried Exports Scheme (HCES)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/general-gst-schemes\/hand-carried-exports-scheme-\$hces\$)\n      - [Import GST Deferment Scheme (IGDS)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/general-gst-schemes\/import-gst-deferment-scheme-\$igds\$)\n      - [Major Exporter Scheme (MES)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/general-gst-schemes\/major-exporter-scheme-\$mes\$)\n      - [Tourist Refund Scheme (for retailers)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/general-gst-schemes\/tourist-refund-scheme-\$for-retailers\$)\n      - [Zero GST (ZG) Warehouse Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/general-gst-schemes\/zero-gst-\$zg\$-warehouse-scheme)\n    - [Industry-Specific GST Schemes](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/industry-specific-gst-schemes)\n      Go to next level\n      - Industry-Specific GST Schemes\n      - [Industry-Specific GST Schemes](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/industry-specific-gst-schemes)\n      - [Approved Contract Manufacturer and Trader (ACMT) Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/industry-specific-gst-schemes\/approved-contract-manufacturer-and-trader-\$acmt\$-scheme)\n      - [Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/industry-specific-gst-schemes\/approved-import-gst-suspension-scheme-\$aiss\$-\$for-aerospace-players\$)\n      - [Approved Marine Customer Scheme (AMCS)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/industry-specific-gst-schemes\/approved-marine-customer-scheme-\$amcs\$)\n      - [Approved Marine Fuel Trader (MFT) Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/industry-specific-gst-schemes\/approved-marine-fuel-trader-\$mft\$-scheme)\n      - [Approved Refiner and Consolidator Scheme (ARCS)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/industry-specific-gst-schemes\/approved-refiner-and-consolidator-scheme-\$arcs\$)\n      - [Approved Third Party Logistics (3PL) Company Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/industry-specific-gst-schemes\/approved-third-party-logistics-\$3pl\$-company-scheme)\n      - [Specialised Warehouse Scheme (SWS)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/industry-specific-gst-schemes\/specialised-warehouse-scheme-\$sws\$)\n    - [Specific Business Sectors](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors)\n      Go to next level\n      - Specific Business Sectors\n      - [Specific Business Sectors](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors)\n      - [Advertising](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/advertising)\n      - [Aerospace and Aviation](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/aerospace-and-aviation)\n      - [Air and Sea Containers](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/air-and-sea-containers)\n      - [Auction](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/auction)\n      - [Biomedical](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/biomedical)\n      - [Bunkering](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/bunkering)\n      - [Charities and Non-Profit Organisations](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/charities-and-non-profit-organisations)\n      - [Construction](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/construction)\n      - [Consultancy and Professional Services](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/consultancy-and-professional-services)\n      - [Digital Payment Tokens](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/digital-payment-tokens)\n      - [e-Commerce](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/e-commerce)\n      - [Energy](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/energy)\n      - [Finance](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/finance)\n      - [Gold Jewellery](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/gold-jewellery)\n      - [Hotel and Food & Beverage](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/hotel-and-food-beverage)\n      - [Logistics and Freight Forwarding](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/logistics-and-freight-forwarding)\n      - [Manufacturing](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/manufacturing)\n      - [Marine and Shipping](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/marine-and-shipping)\n      - [Motor Trade](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/motor-trade)\n      - [Pawnbroking](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/pawnbroking)\n      - [Real Estate](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/real-estate)\n      - [REITs and Registered Business Trusts](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/reits-and-registered-business-trusts)\n      - [Retail](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/retail)\n      - [Telecommunications](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/telecommunications)\n      - [Travel](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/travel)\n      - [Carbon Credits](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/specific-business-sectors\/carbon-credits)\n    - [Getting It Right](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/getting-it-right)\n      Go to next level\n      - Getting It Right\n      - [Getting It Right](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/getting-it-right)\n      - [Wrongful Collection of GST by GST-registered persons](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/getting-it-right\/wrongful-collection-of-gst-by-gst-registered-persons)\n      - [Voluntary Compliance Initiatives](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/getting-it-right\/voluntary-compliance-initiatives)\n      - [Voluntary disclosure of errors for reduced penalties](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/getting-it-right\/voluntary-disclosure-of-errors-for-reduced-penalties)\n      - [GST Audits by IRAS](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/getting-it-right\/gst-audits-by-iras)\n      - [Object to Audit Assessment](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/getting-it-right\/object-to-audit-assessment)\n      - [Tax Evasion or Fraud](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/getting-it-right\/tax-evasion-or-fraud)\n      - [Tax Governance and Tax Risk Management](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/getting-it-right\/tax-governance-and-tax-risk-management)\n    - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/other-services)\n      Go to next level\n      - Other Services\n      - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/other-services)\n      - [Notifying IRAS of Changes](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/other-services\/notifying-iras-of-changes)\n      - [Changing GST Accounting Periods](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/other-services\/changing-gst-accounting-periods)\n      - [Advance Ruling System for GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/other-services\/advance-ruling-system-for-gst)\n    - [GST Rate Change](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-rate-change)\n      Go to next level\n      - GST Rate Change\n      - [GST Rate Change](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-rate-change)\n      - [GST Rate Change for Businesses](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-rate-change\/gst-rate-change-for-business)\n      - [GST Rate Change for Consumers](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/gst-rate-change\/gst-rate-change-for-consumers1)\n    - [Consumers](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/consumers)\n      Go to next level\n      - Consumers\n      - [Consumers](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/consumers)\n      - [Tourist Refund Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/consumers\/tourist-refund-scheme)\n      - [Buying from a GST-registered business](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/consumers\/buying-from-a-gst-registered-business)\n      - [Consumers Importing Goods into Singapore](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/consumers\/consumers-importing-goods-into-singapore)\n      - [Travellers bringing goods into Singapore](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/consumers\/travellers-bringing-goods-into-singapore)\n      - [Purchasing Remote Services from Overseas Service Providers](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/consumers\/purchasing-remote-services-from-overseas-service-providers)\n      - [GST on Imported Low-Value Goods](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/consumers\/gst-on-imported-low-value-goods)\n      - [Checking if a business is GST-registered](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/consumers\/checking-if-a-business-is-gst-registered)\n  - [Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty)\n    - Stamp Duty\n    - [Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty)\n    - [For Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property)\n      Go to next level\n      - For Property\n      - [For Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property)\n      - [Basics of Stamp Duty for Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/basics-of-stamp-duty-for-property)\n      - [Buying or Acquiring Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/buying-or-acquiring-property)\n      - [Selling or Disposing Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/selling-or-disposing-property)\n      - [Renting a Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/renting-a-property)\n      - [Paying Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/paying-stamp-duty)\n      - [Appeals, Refunds, Reliefs and Remissions](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/appeals-refunds-reliefs-and-remissions)\n      - [Getting it right](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/getting-it-right)\n      - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/other-services)\n    - [For Property-Holding Entities ('PHE')](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\$'phe'\$)\n      Go to next level\n      - For Property-Holding Entities ('PHE')\n      - [For Property-Holding Entities ('PHE')](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\$'phe'\$)\n      - [Basics of Stamp Duty for Property-Holding Entities](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\$'phe'\$\/basics-of-stamp-duty-for-property-holding-entities)\n      - [Buying or Acquiring Property-Holding Entities](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\$'phe'\$\/buying-or-acquiring-property-holding-entities)\n      - [Selling or Disposing Property-Holding Entities](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\$'phe'\$\/selling-or-disposing-property-holding-entities)\n      - [Paying Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\$'phe'\$\/paying-stamp-duty)\n      - [Claiming Refunds](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\$'phe'\$\/claiming-refunds)\n      - [Getting it right](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\$'phe'\$\/getting-it-right)\n      - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\$'phe'\$\/other-services)\n    - [For Shares](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares)\n      Go to next level\n      - For Shares\n      - [For Shares](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares)\n      - [Basics of Stamp Duty for Shares](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/basics-of-stamp-duty-for-shares)\n      - [Mortgaging Shares](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/mortgaging-shares)\n      - [Buying or Acquiring Shares](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/buying-or-acquiring-shares)\n      - [Paying Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/paying-stamp-duty)\n      - [Claiming Refunds, Reliefs and Remissions](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/claiming-refunds-reliefs-and-remissions)\n      - [Getting it right](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/getting-it-right)\n      - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/other-services)\n  - [International Tax](https:\/\/www.iras.gov.sg\/taxes\/international-tax)\n    - International Tax\n    - [International Tax](https:\/\/www.iras.gov.sg\/taxes\/international-tax)\n    - [International Tax Agreements Concluded by Singapore](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore)\n      Go to next level\n      - International Tax Agreements Concluded by Singapore\n      - [International Tax Agreements Concluded by Singapore](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore)\n      - [List of DTAs, Limited DTAs and EOI Arrangements](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore\/list-of-dtas-limited-dtas-and-eoi-arrangements)\n      - [Exchange of Information Arrangements](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore\/exchange-of-information-arrangements)\n      - [Multilateral Convention on Mutual Administrative Assistance in Tax Matters](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore\/multilateral-convention-on-mutual-administrative-assistance-in-tax-matters)\n      - [Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore\/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-base-erosion-and-profit-shifting)\n    - [Common Reporting Standard (CRS)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\$crs\$)\n      Go to next level\n      - Common Reporting Standard (CRS)\n      - [Common Reporting Standard (CRS)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\$crs\$)\n      - [CRS Overview and Latest Developments](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\$crs\$\/crs-overview-and-latest-developments)\n      - [CRS Registration and Deregistration](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\$crs\$\/crs-registration-and-deregistration)\n      - [CRS Filing](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\$crs\$\/crs-filing)\n      - [Getting It Right - CRS Compliance](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\$crs\$\/crs-compliance)\n      - [Basic information for account holders of Financial Institutions](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\$crs\$\/basic-information-for-account-holders-of-financial-institutions)\n    - [Crypto-Asset Reporting Framework (CARF)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/crypto-asset-reporting-framework-\$carf\$)\n      Go to next level\n      - Crypto-Asset Reporting Framework (CARF)\n      - [Crypto-Asset Reporting Framework (CARF)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/crypto-asset-reporting-framework-\$carf\$)\n      - [CARF Overview and Latest Developments](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/crypto-asset-reporting-framework-\$carf\$\/carf-overview-and-latest-developments)\n    - [Foreign Account Tax Compliance Act (FATCA)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\$fatca\$)\n      Go to next level\n      - Foreign Account Tax Compliance Act (FATCA)\n      - [Foreign Account Tax Compliance Act (FATCA)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\$fatca\$)\n      - [FATCA Overview and Latest Developments](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\$fatca\$\/fatca-overview-and-latest-developments)\n      - [FATCA Registration and Deregistration](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\$fatca\$\/fatca-registration-and-deregistration)\n      - [FATCA Filing](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\$fatca\$\/fatca-filing)\n      - [FATCA Compliance](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\$fatca\$\/fatca-compliance)\n      - [Basic information for account holders of Financial Institutions](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\$fatca\$\/basic-information-for-account-holders-of-financial-institutions)\n    - [Singapore's Competent Authorities for International Tax Agreements](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/singapore's-competent-authorities-for-international-tax-agreements)\n    - [List of DTAs, Limited DTAs and EOI Arrangements](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/list-of-dtas-limited-dtas-and-eoi-arrangements)\n    - [Dispute Prevention and Resolution](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/dispute-prevention-and-resolution)\n      Go to next level\n      - Dispute Prevention and Resolution\n      - [Dispute Prevention and Resolution](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/dispute-prevention-and-resolution)\n      - [Mutual Agreement Procedure and Arbitration](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/dispute-prevention-and-resolution\/mutual-agreement-procedure-\$map\$-and-arbitration)\n      - [Advance Pricing Arrangements (APAs)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/dispute-prevention-and-resolution\/bilateral-multilateral-advance-pricing-arrangements)\n      - [International Compliance Assurance Programme (ICAP)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/dispute-prevention-and-resolution\/international-compliance-assurance-programme-\$icap\$)\n    - [Country-by-Country Reporting (CbCR)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/country-by-country-reporting-\$cbcr\$)\n    - [Transfer Pricing](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/transfer-pricing)\n  - [Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax)\n    - Withholding Tax\n    - [Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax)\n    - [Basics of Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/basics-of-withholding-tax)\n      Go to next level\n      - Basics of Withholding Tax\n      - [Basics of Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/basics-of-withholding-tax)\n      - [Overview of Withholding Tax (WHT)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/basics-of-withholding-tax\/overview-of-withholding-tax-\$WHT\$)\n      - [Types of Payment and Withholding Tax (WHT) Rates](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/basics-of-withholding-tax\/types-of-payment-and-withholding-tax-rates)\n    - [Payments to Non-Resident Company](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-company)\n      Go to next level\n      - Payments to Non-Resident Company\n      - [Payments to Non-Resident Company](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-company)\n      - [Payments that are Subject to Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-company\/payments-that-are-subject-to-withholding-tax)\n      - [Payments that are Not Subject to Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-company\/payments-that-are-not-subject-to-withholding-tax)\n    - [Payments to Non-Resident Director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director)\n      Go to next level\n      - Payments to Non-Resident Director\n      - [Payments to Non-Resident Director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director)\n      - [Board director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director\/board-director)\n      - [Tax obligations for non-resident director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director\/tax-obligations-for-non-resident-director)\n      - [Remuneration of non-resident director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director\/remueration-of-non-resident-director)\n      - [Tax refund for resident director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director\/tax-refund-for-resident-director)\n    - [Payments to non-resident professional (consultant, trainer, coach, etc.)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\$consultant-trainer-coach-etc-\$)\n      Go to next level\n      - Payments to non-resident professional (consultant, trainer, coach, etc.)\n      - [Payments to non-resident professional (consultant, trainer, coach, etc.)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\$consultant-trainer-coach-etc-\$)\n      - [Non-resident professionals](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\$consultant-trainer-coach-etc-\$\/non-resident-professional)\n      - [Tax obligations for non-resident professional](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\$consultant-trainer-coach-etc-\$\/tax-obligations-for-non-resident-professional)\n      - [Treatment of income for non-resident professional](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\$consultant-trainer-coach-etc-\$\/treatment-of-income-for-non-resident-professional)\n      - [Non-resident professional vs. Employee](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\$consultant-trainer-coach-etc-\$\/non-resident-professional-vs-employee)\n      - [Tax treaties and non-resident professional](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\$consultant-trainer-coach-etc-\$\/tax-treaties-and-non-resident-professional)\n      - [Non-resident arbitrator](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\$consultant-trainer-coach-etc-\$\/non-resident-arbitrator)\n      - [Non-resident mediator](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\$consultant-trainer-coach-etc-\$\/non-resident-mediator)\n      - [Tax refund for resident professional](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\$consultant-trainer-coach-etc-\$\/tax-refund-for-resident-professional)\n    - [Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\$artiste-musician-sportsman-etc-\$)\n      Go to next level\n      - Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)\n      - [Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\$artiste-musician-sportsman-etc-\$)\n      - [Non-resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\$artiste-musician-sportsman-etc-\$\/non-resident-public-entertainer)\n      - [Tax obligations of non-resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\$artiste-musician-sportsman-etc-\$\/tax-obligations-of-non-resident-public-entertainer)\n      - [Treatment of income for non-resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\$artiste-musician-sportsman-etc-\$\/treatment-of-income-for-non-resident-public-entertainer)\n      - [Withholding tax calculations for non-resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\$artiste-musician-sportsman-etc-\$\/withholding-tax-calculations-for-non-resident-public-entertainer)\n      - [Exemption of income for non-resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\$artiste-musician-sportsman-etc-\$\/exemptions-of-income-for-non-resident-public-entertainer)\n      - [Tax refund for resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\$artiste-musician-sportsman-etc-\$\/tax-refund-for-resident-public-entertainer)\n    - [Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withdrawal-from-supplementary-retirement-scheme-\$srs\$-account-\$foreigners-prs\$)\n      Go to next level\n      - Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)\n      - [Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withdrawal-from-supplementary-retirement-scheme-\$srs\$-account-\$foreigners-prs\$)\n      - [Tax obligations for SRS withdrawal](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withdrawal-from-supplementary-retirement-scheme-\$srs\$-account-\$foreigners-prs\$\/tax-obligations-for-srs-withdrawal)\n      - [Calculating withholding tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withdrawal-from-supplementary-retirement-scheme-\$srs\$-account-\$foreigners-prs\$\/calculating-withholding-tax)\n    - [Withholding Tax Filing](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing)\n      Go to next level\n      - Withholding Tax Filing\n      - [Withholding Tax Filing](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing)\n      - [Withholding Tax (WHT) Filing and Payment Due Date](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing\/withholding-tax-filing-and-payment-due-date)\n      - [Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing\/claim-of-relief-under-the-avoidance-of-double-taxation-agreement-\$dta\$)\n      - [Common Errors Made by Payers](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing\/common-errors-made-by-payers)\n      - [How to File](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing\/how-to-file)\n      - [Making amendment after filing\/ claiming refund](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing\/making-amendment-after-filing-claiming-refund)\n    - [Withholding Tax Payments](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-payments)\n      Go to next level\n      - Withholding Tax Payments\n      - [Withholding Tax Payments](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-payments)\n      - [How to Pay](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-payments\/how-to-pay)\n      - [Late payment or non-payment of Withholding Tax (WHT)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-payments\/late-payment-and-non-payment-of-taxes)\n      - [Confirmation of Payment (CP)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-payments\/confirmation-of-payment-\$cp\$)\n    - [Withholding Tax Reporting Compliance](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-reporting-compliance)\n      Go to next level\n      - Withholding Tax Reporting Compliance\n      - [Withholding Tax Reporting Compliance](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-reporting-compliance)\n      - [Voluntary disclosure of errors for reduced penalties](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-reporting-compliance\/voluntary-disclosure-of-errors-for-reduced-penalties)\n      - [Tax Evasion or Fraud](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-reporting-compliance\/tax-evasion-or-fraud)\n  - [Pillar 2 Top-up Taxes](https:\/\/www.iras.gov.sg\/taxes\/pillar-2-top-up-taxes)\n    - Pillar 2 Top-up Taxes\n    - [Pillar 2 Top-up Taxes](https:\/\/www.iras.gov.sg\/taxes\/pillar-2-top-up-taxes)\n    - [Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)](https:\/\/www.iras.gov.sg\/taxes\/pillar-2-top-up-taxes\/global-anti-base-erosion-\$globe\$-rules-and-domestic-top-up-tax-\$dtt\$)\n    - [e-Learning on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)](https:\/\/www.iras.gov.sg\/taxes\/pillar-2-top-up-taxes\/e-learning-on-global-anti-base-erosion-\$globe\$-rules-and-domestic-top-up-tax-\$dtt\$)\n    - [Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax](https:\/\/www.iras.gov.sg\/taxes\/pillar-2-top-up-taxes\/registration-for-multinational-enterprise-top-up-tax-and-domestic-top-up-tax)\n  - [Other Taxes](https:\/\/www.iras.gov.sg\/taxes\/other-taxes)\n    - Other Taxes\n    - [Other Taxes](https:\/\/www.iras.gov.sg\/taxes\/other-taxes)\n    - [Trusts](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts)\n      Go to next level\n      - Trusts\n      - [Trusts](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts)\n      - [Income Tax of Estate\/ Trust](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts\/basics-of-income-tax-of-estate-trust)\n      - [Guide for Administrators or Trustees](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts\/guide-for-administrators-or-trustees)\n      - [Working Out Estate\/ Trust Income Tax by Trustee and Beneficiary](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts\/working-out-estate-trust-income-tax-by-trustee-and-beneficiary)\n      - [Filing Estate\/ Trust Income Tax (Form T)](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts\/filing-estate-trust-income-tax-\$form-t\$)\n      - [Paying Estate\/ Trust Income Tax](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts\/paying-estate-trust-income-tax)\n    - [Gambling Duties](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/gambling-duties)\n      Go to next level\n      - Gambling Duties\n      - [Gambling Duties](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/gambling-duties)\n      - [Basics of Gambling Duties](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/gambling-duties\/basics-of-gambling-duties)\n      - [Betting, Lotteries and Sweepstakes](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/gambling-duties\/Betting-Lotteries-and-Sweepstakes)\n      - [Gaming Machines, Tombola, Continuous Lucky Draw and Single\/Scheduled Lottery](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/gambling-duties\/Gaming-Machines-Tombola-Continuous-Lucky-Draw-and-Single-Scheduled-Lottery)\n    - [Casino Tax](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/casino-tax)\n      Go to next level\n      - Casino Tax\n      - [Casino Tax](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/casino-tax)\n      - [Filing & Paying Casino Tax](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/casino-tax\/filing-paying-casino-tax)\n      - [Income Tax Treatment for International Market Agents & Representatives](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/casino-tax\/income-tax-treatment-for-international-market-agents-representatives)\n      - [Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/casino-tax\/computing-casino-tax-\$gross-gaming-revenue-casino-tax-rates\$)\n    - [Charities](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/charities)\n      Go to next level\n      - Charities\n      - [Charities](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/charities)\n      - [Charities \/ IPCs & Taxes](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/charities\/charities-ipcs-taxes)\n      - [Tax Deduction Scheme for Grantmakers](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/charities\/tax-deduction-scheme-for-grantmakers)\n      - [Donations & Tax Deductions](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/charities\/donations-tax-deductions)\n    - [Bodies of Persons](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons)\n      Go to next level\n      - Bodies of Persons\n      - [Bodies of Persons](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons)\n      - [Overview of bodies of persons & income that is taxable](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons\/overview_bodiesofpersons)\n      - [Filing Clubs and Associations Income Tax](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons\/filing-clubs-and-associations-income-tax)\n      - [After Filing Form P1](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons\/after-filing-formP1)\n      - [Paying Taxes or Claiming Refunds](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons\/paying-taxes-or-claiming-refunds)\n      - [FAQs](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons\/FAQs)\n    - [Estate Duty](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty)\n      Go to next level\n      - Estate Duty\n      - [Estate Duty](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty)\n      - [Estate Duty](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/estate-duty)\n      - [Estate Duty Glossary](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/estate-duty-glossary)\n      - [FAQs](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/faqs)\n      - [Estate Duty Forms](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/estate-duty-forms)\n      - [Getting Estate Duty Clearance](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/getting-estate-duty-clearance)\n      - [How to Calculate Estate Duty](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/how-to-calculate-estate-duty)\n      - [Late Payment or Non-Payment of Estate Duty](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/late-payment-or-non-payment-of-estate-duty)\n      - [Trust (including income from Estates)](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/trust-\$including-income-from-estates\$)\n      - [How to Pay](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/how-to-pay)\n- [Schemes](https:\/\/www.iras.gov.sg\/schemes)\n  Close menu\n  \n  - Schemes\n  - [Schemes](https:\/\/www.iras.gov.sg\/schemes)\n  - [Government Schemes](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes)\n    - Government Schemes\n    - [Government Schemes](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes)\n    - [Enterprise Innovation Scheme (EIS)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/enterprise-innovation-scheme-\$eis\$)\n    - [Refundable Investment Credit (RIC)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/refundable-investment-credit-\$ric\$)\n    - [Jobs Growth Incentive (JGI)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/jobs-growth-incentive)\n    - [Progressive Wage Credit Scheme (PWCS)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/progressive-wage-credit-scheme)\n      Go to next level\n      - Progressive Wage Credit Scheme (PWCS)\n      - [Progressive Wage Credit Scheme (PWCS)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/progressive-wage-credit-scheme)\n      - [PWCS Glossary](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/progressive-wage-credit-scheme\/pwcs-glossary)\n    - [Uplifting Employment Credit (UEC)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/uplifting-employment-credit)\n    - [Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/senior-employment-credit-\$sec\$-cpf-transition-offset-\$cto\$-and-enabling-employment-credit-\$eec\$)\n    - [Self-review for Eligibility of Payouts](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/self-review-for-eligibility-of-government-schemes)\n    - [SkillsFuture Enterprise Credit](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/skillsfuture-enterprise-credit)\n    - [MediShield Life (MSHL)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/medishield-life-\$mshl\$)\n    - [CareShield Life (CSHL)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/careshield-life-\$cshl\$)\n  - [Corporate Income Tax](https:\/\/www.iras.gov.sg\/schemes\/corporate-income-tax)\n    - Corporate Income Tax\n    - [Corporate Income Tax](https:\/\/www.iras.gov.sg\/schemes\/corporate-income-tax)\n    - [Corporate Volunteer Scheme](https:\/\/www.iras.gov.sg\/schemes\/corporate-income-tax\/business-and-ipc-partnership-scheme)\n    - [Double Tax Deduction for Internationalisation Scheme](https:\/\/www.iras.gov.sg\/schemes\/corporate-income-tax\/double-tax-deduction-for-internationalisation-scheme)\n  - [GST](https:\/\/www.iras.gov.sg\/schemes\/gst)\n    - GST\n    - [GST](https:\/\/www.iras.gov.sg\/schemes\/gst)\n    - [General GST Schemes](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes)\n      Go to next level\n      - General GST Schemes\n      - [General GST Schemes](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes)\n      - [Cash Accounting Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/cash-accounting-scheme)\n      - [Discounted Sale Price Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/discounted-sale-price-scheme)\n      - [Gross Margin Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/gross-margin-scheme)\n      - [Hand-Carried Exports Scheme (HCES)](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/hand-carried-exports-scheme-\$hces\$)\n      - [Major Exporter Scheme (MES)](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/major-exporter-scheme-\$mes\$)\n      - [Tourist Refund Scheme (TRS) for Businesses](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/tourist-refund-scheme-\$trs\$)\n      - [Zero GST (ZG) Warehouse Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/zero-gst-\$zg\$-warehouse-scheme)\n    - [Industry-Specific GST Schemes](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes)\n      Go to next level\n      - Industry-Specific GST Schemes\n      - [Industry-Specific GST Schemes](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes)\n      - [Approved Contract Manufacturer and Trader (ACMT) Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-contract-manufacturer-and-trader-\$acmt\$-scheme)\n      - [Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-import-gst-suspension-scheme-\$aiss\$-\$for-aerospace-players\$)\n      - [Approved Marine Customer Scheme (AMCS)](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-marine-customer-scheme-\$amcs\$)\n      - [Approved Marine Fuel Trader (MFT) Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-marine-fuel-trader-\$mft\$-scheme)\n      - [Approved Refiner and Consolidator Scheme (ARCS)](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-refiner-and-consolidator-scheme-\$arcs\$)\n      - [Approved Third Party Logistics (3PL) Company Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-third-party-logistics-\$3pl\$-company-scheme)\n      - [Specialised Warehouse Scheme (SWS)](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/specialised-warehouse-scheme-\$sws\$)\n  - [Individual Income Tax](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax)\n    - Individual Income Tax\n    - [Individual Income Tax](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax)\n    - [Angel Investors Tax Deduction Scheme (AITD)](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax\/angel-investors-tax-deduction-scheme-\$aitd\$)\n    - [Not Ordinarily Resident (NOR) Scheme](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax\/not-ordinarily-resident-\$nor\$-scheme)\n    - [SRS contributions and tax relief](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax\/srs-contributions-and-tax-relief)\n    - [Tax on SRS withdrawals](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax\/tax-on-srs-withdrawals)\n    - [Withholding Tax on SRS](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax\/withholding-tax-on-srs)\n- [Digital Services](https:\/\/www.iras.gov.sg\/digital-services)\n  Close menu\n  \n  - Digital Services\n  - [Digital Services](https:\/\/www.iras.gov.sg\/digital-services)\n  - [Employees](https:\/\/www.iras.gov.sg\/digital-services\/employees)\n    - Digital Services for Employees\n    - [Digital Services for Employees](https:\/\/www.iras.gov.sg\/digital-services\/employees)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Amend Tax Bill](https:\/\/www.iras.gov.sg\/digital-services\/employees\/amend-tax-bill)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Appeal for Penalty Waiver](https:\/\/www.iras.gov.sg\/digital-services\/employees\/appeal-penalty-waiver)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for Extension of Time to File](https:\/\/www.iras.gov.sg\/digital-services\/employees\/apply-extension-of-time-to-file)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply\/Manage GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/employees\/apply-for-payment-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Check Employment Income Status](https:\/\/www.iras.gov.sg\/digital-services\/employees\/check-employment-income-status)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) File Income Tax Return](https:\/\/www.iras.gov.sg\/digital-services\/employees\/file-income-tax-return)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Manage Tax Agent Authorisation](https:\/\/www.iras.gov.sg\/digital-services\/employees\/manage-tax-agent-authorisation)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) myTax Mail](https:\/\/www.iras.gov.sg\/digital-services\/employees\/mytax-mail)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/employees\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Search AIS Organisation](https:\/\/www.iras.gov.sg\/digital-services\/employees\/search-ais-organisation)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Contact & Notification Preferences](https:\/\/www.iras.gov.sg\/digital-services\/employees\/update-contact-details)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Update Duplicate Relief Claim](https:\/\/www.iras.gov.sg\/digital-services\/employees\/update-duplicate-relief-claim)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/employees\/view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/employees\/view-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Individual Tax Notices](https:\/\/www.iras.gov.sg\/digital-services\/employees\/view-individual-tax-notices)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View\/Transfer Parenthood Tax Rebate (PTR)](https:\/\/www.iras.gov.sg\/digital-services\/employees\/view-transfer-parenthood-tax-rebate-\$ptr\$)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/employees)\n  - [Self-employed](https:\/\/www.iras.gov.sg\/digital-services\/self-employed)\n    - Digital Services for Self-employed\n    - [Digital Services for Self-employed](https:\/\/www.iras.gov.sg\/digital-services\/self-employed)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) File Income Tax Return](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/file-income-tax-return)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Search Commission-Paying Organisation](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/search-commission-paying-organisation)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for EIS Cash Payout](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/apply-for-eis-cash-payout)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Apply Extension of Time to File](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/apply-extension-of-time-to-file)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Individual Tax Notices](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/view-individual-tax-notices)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Amend Tax Bill](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/amend-tax-bill)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Update Duplicate Relief Claim](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/update-duplicate-relief-claim)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View\/Transfer Parenthood Tax Rebate (PTR)](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/view-transfer-PTR)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply\/ Manage GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/apply-manage-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/view-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Appeal for Penalty Waiver](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/appeal-for-penalty-waiver)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Contact & Notification Preferences](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/update-contact-notification-preferences)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) myTax Mail](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/mytax-mail)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/self-employed)\n  - [Intermediaries of self-employed persons (Taxi drivers\/ Private-hire car drivers)](https:\/\/www.iras.gov.sg\/digital-services\/intermediaries-of-self-employed-persons-\$taxi-drivers-private-hire-car-drivers\$)\n    - Digital Services for Intermediaries of self-employed persons (Taxi drivers\/ Private-hire car drivers)\n    - [Digital Services for Intermediaries of self-employed persons (Taxi drivers\/ Private-hire car drivers)](https:\/\/www.iras.gov.sg\/digital-services\/intermediaries-of-self-employed-persons-\$taxi-drivers-private-hire-car-drivers\$)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/submit.png?sfvrsn=56f6bada_3) Submit Income Records for Self-Employed](https:\/\/www.iras.gov.sg\/digital-services\/intermediaries-of-self-employed-persons-\$taxi-drivers-private-hire-car-drivers\$\/submit-income-records-for-self-employed)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/intermediaries-of-self-employed-persons-\$taxi-drivers-private-hire-car-drivers\$)\n  - [Employers](https:\/\/www.iras.gov.sg\/digital-services\/employers)\n    - Digital Services for Employers\n    - [Digital Services for Employers](https:\/\/www.iras.gov.sg\/digital-services\/employers)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) myTax Mail](https:\/\/www.iras.gov.sg\/digital-services\/employers\/mytax-mail)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Tax Clearance - File Form IR21](https:\/\/www.iras.gov.sg\/digital-services\/employers\/tax-clearance---file-form-ir21)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Tax Clearance - View Form IR21 Records](https:\/\/www.iras.gov.sg\/digital-services\/employers\/tax-clearance---view-form-ir21-records)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Tax Clearance - View Tax Clearance Notices\/Letters](https:\/\/www.iras.gov.sg\/digital-services\/employers\/tax-clearance---view-tax-clearance-notices-letters)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/submit.png?sfvrsn=56f6bada_3) Submit Employment Income Records](https:\/\/www.iras.gov.sg\/digital-services\/employers\/submit-employment-income-records)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/approve.png?sfvrsn=a3891243_3) Register for AIS](https:\/\/www.iras.gov.sg\/digital-services\/employers\/register-for-ais)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/search.png?sfvrsn=3e8a3d72_3) Search AIS Organisation](https:\/\/www.iras.gov.sg\/digital-services\/employers\/search-ais-organisation)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/search.png?sfvrsn=3e8a3d72_3) Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset – Eligibility Search and Breakdown Request](https:\/\/www.iras.gov.sg\/digital-services\/employers\/senior-employment-credit-enabling-employment-credit-and-cpf-transition-offset-eligibility-search-and-breakdown-request)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Jobs Growth Incentive – Breakdown Records](https:\/\/www.iras.gov.sg\/digital-services\/employers\/wage-credit-scheme-breakdown-request)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/search.png?sfvrsn=3e8a3d72_3) Progressive Wage Credit Scheme – Eligibility Search and Breakdown Request](https:\/\/www.iras.gov.sg\/digital-services\/employers\/progressive-wage-credit-scheme-eligibility-search-and-breakdown-request)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/mytaxmail.png?sfvrsn=f193c165_7) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/employers\/pay-taxes)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/employers)\n  - [Partnerships](https:\/\/www.iras.gov.sg\/digital-services\/partnerships)\n    - Digital Services for Partnerships\n    - [Digital Services for Partnerships](https:\/\/www.iras.gov.sg\/digital-services\/partnerships)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) File Partnership Income Tax Return](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/file-partnership-income-tax-return)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for Extension of Time to File](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/apply-for-extension-of-time-to-file)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Appeal for Penalty Waiver](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/appeal-for-penalty-waiver)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Partnership Contact Details](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/update-partnership-contact-details)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) myTax Mail](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/mytax-mail)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for EIS Cash Payout](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/apply-for-eis-cash-payout)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View EIS Cash Payout Application Status](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/view-eis-cash-payout-application-status)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/submit.png?sfvrsn=56f6bada_3) Submit EIS Enhanced Deduction\/ Allowance Records](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/submit-eis-enhanced-deduction--allowance-records)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View EIS Notices\/ Letters](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/view-eis-notices-letters)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/partnerships)\n  - [Companies\/ Tax agents](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents)\n    - Digital Services for Companies\/ Tax agents\n    - [Digital Services for Companies\/ Tax agents](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/bots.png?sfvrsn=6454fb07_5) Check Statuses relating to Corporate Income Tax](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/check-statuses-relating-to-corporate-income-tax)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/view-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Notices\/ Letters - Corporate Tax](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/view-notices-letters---corporate-tax)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Access Tax Agent e-Services](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/access-tax-agent-e-services)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply\/ Manage GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/apply-manage-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses)](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/update-notice-preferences-\$businesses\$)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Corporate Tax Filing Status](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/view-corporate-tax-filing-status)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Access Company Dashboard](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/access-company-dashboard)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) File Form C-S\/ Form C-S (Lite)](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/file-form-c-s-form-c-s-\$lite\$)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Corporate Profile\/ Contact Details](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/update-corporate-profile-contact-details)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents)\n  - [Commission-paying organisations](https:\/\/www.iras.gov.sg\/digital-services\/commission-paying-organisations)\n    - Digital Services for Commission-paying organisations\n    - [Digital Services for Commission-paying organisations](https:\/\/www.iras.gov.sg\/digital-services\/commission-paying-organisations)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/submit.png?sfvrsn=56f6bada_3) e-Submission of Commission](https:\/\/www.iras.gov.sg\/digital-services\/commission-paying-organisations\/e-submission-of-commission)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/submit.png?sfvrsn=56f6bada_3) Submit Commission Records](https:\/\/www.iras.gov.sg\/digital-services\/commission-paying-organisations\/submit-commission-records)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/commission-paying-organisations)\n  - [Property Owners](https:\/\/www.iras.gov.sg\/digital-services\/property-owners)\n    - Digital Services for Property Owners\n    - [Digital Services for Property Owners](https:\/\/www.iras.gov.sg\/digital-services\/property-owners)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply\/ Withdraw for Owner-Occupier Tax Rates](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/apply-withdraw-for-owner-occupier-tax-rates)\n    - [IRAS Apply for Land Remission](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/apply-for-land-remission)\n    - [IRAS Apply \/ Manage GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/apply-manage-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply House and\/or Unit Number](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/apply-house-and-or-unit-number)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Check Property Tax Balance](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/check-property-tax-balance)\n    - [IRAS Inbox (myTax Mail)](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/mytax-mail)\n    - [IRAS Object to Annual Value](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/object-to-annual-value)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Property Tax Calculator](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/property-tax-calculator)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Appeal for Penalty Waiver](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/appeal-for-penalty-waiver)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Contact & Notice Preferences (Individuals)](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/update-contact-notice-preferences-\$individuals\$)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses\/Tax Agents)](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/update-notice-preferences-\$businesses-tax-agents\$)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) View GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/view-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Property Tax Notices (Individuals)](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/view-property-tax-notices-individuals)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Property Tax Notices (Businesses \/ Tax Agents)](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/view-property-tax-notices-\$businesses-tax-agents\$)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Property Summary](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/view-property-summary)\n    - [IRAS Submit Property Tax Information](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/submit-property-tax-information)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/property-owners)\n  - [Property Professionals](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals)\n    - Digital Services for Property Professionals\n    - [Digital Services for Property Professionals](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply House and\/or Unit Number](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals\/apply-house-and-or-unit-number)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Check Annual Value of Property](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals\/check-annual-value-of-property)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Object to Annual Value](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals\/object-to-annual-value)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Property Ownership](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals\/update-property-ownership)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Submit Property Tax Information](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals\/submit-property-tax-information)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals)\n  - [GST](https:\/\/www.iras.gov.sg\/digital-services\/gst)\n    - Digital Services for GST\n    - [Digital Services for GST](https:\/\/www.iras.gov.sg\/digital-services\/gst)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/gst\/view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View\/ Cancel Payment Plan](https:\/\/www.iras.gov.sg\/digital-services\/gst\/view-cancel-payment-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/mytaxmail.png?sfvrsn=f193c165_7) myTax Mail](https:\/\/www.iras.gov.sg\/digital-services\/gst\/mytax-mail)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/search.png?sfvrsn=3e8a3d72_3) GST Registered Business Search](https:\/\/www.iras.gov.sg\/digital-services\/gst\/gst-registered-business-search)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/mytaxmail.png?sfvrsn=f193c165_7) Notices\/ Letters](https:\/\/www.iras.gov.sg\/digital-services\/gst\/notices-letters)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) File GST Return\/ Edit Past Return](https:\/\/www.iras.gov.sg\/digital-services\/gst\/file-gst-return-edit-past-return)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/gst\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for Payment Plan](https:\/\/www.iras.gov.sg\/digital-services\/gst\/apply-for-payment-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses)](https:\/\/www.iras.gov.sg\/digital-services\/gst\/update-notice-preferences-\$businesses\$)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Retrieve GST Returns\/ Assessments for ASK Review](https:\/\/www.iras.gov.sg\/digital-services\/gst\/retrieve-gst-returns-assessments-for-ask-review)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View GST Filing Status](https:\/\/www.iras.gov.sg\/digital-services\/gst\/view-gst-filing-status)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update GST Contact Details](https:\/\/www.iras.gov.sg\/digital-services\/gst\/update-gst-contact-details)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/gst)\n  - [Stamp Duty](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty)\n    - Digital Services for Stamp Duty\n    - [Digital Services for Stamp Duty](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Stamp Lease\/ Tenancy Documents](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/stamping-lease-tenancy)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Stamp Mortgage Documents](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/stamping-mortgage)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Stamp Sale and Purchase Documents (For Sellers)](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/stamping-sale-and-purchase-\$for-buyers\$)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Stamp Sale and Purchase Documents (For Buyers)](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/stamping-sale-and-purchase-\$for-sellers\$)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Stamp Share Transfer Documents](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/stamping-shares)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Amend\/ Revise Stamping Record](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/requests-amendment-to-stamp-certificate)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Stamp Trust Documents](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/stamping-others---declaration-of-trust-trust-deed)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for Assessment\/ Appeal for Waiver](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/requests-apply-for-assessment-appeal-remission)\n    - 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[![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Key enhancements to myTax Portal](https:\/\/www.iras.gov.sg\/digital-services\/others\/key-enhancements-to-mytax-portal)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/others)\n- [Digital Collaboration](https:\/\/www.iras.gov.sg\/digital-collaboration)\n  Close menu\n  \n  - Digital Collaboration\n  - [Digital Collaboration](https:\/\/www.iras.gov.sg\/digital-collaboration)\n  - [For Businesses\/ Employers](https:\/\/www.iras.gov.sg\/digital-collaboration\/for-businesses-employers)\n  - [For Tax Agents](https:\/\/www.iras.gov.sg\/digital-collaboration\/for-tax-agents)\n    - For Tax Agents\n    - [For Tax Agents](https:\/\/www.iras.gov.sg\/digital-collaboration\/for-tax-agents)\n    - [\\#SeamlessFilingFromSoftware (\\#SFFS) for Tax Agents](https:\/\/www.iras.gov.sg\/digital-collaboration\/for-tax-agents\/seamlessfilingfromsoftware-\$-sffs\$-for-tax-agents)\n    - [External Value Network (EVN)](https:\/\/www.iras.gov.sg\/digital-collaboration\/for-tax-agents\/external-value-network-\$evn\$)\n  - 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Back\n  - [What is Property Tax](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-at-a-glance\/what-is-property-tax)\n  - [Where Does My Tax Money Go](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-at-a-glance\/where-does-my-tax-money-go)\n  - [How Is It Calculated](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-at-a-glance\/how-is-it-calculated)\n  - [When and How Do I Pay For It](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-at-a-glance\/when-and-how-do-i-pay-for-it)\n  - [Why and When Does the Amount Change](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-at-a-glance\/why-and-when-does-the-amount-change)\n- [Annual Value](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value)\n  - Back\n  - [Understanding your Industrial Property Annual Value](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value\/understanding-your-industrial-property-annual-value)\n- [Property Tax Rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates)\n- [Information for HDB Flat Owners](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners)\n- [Tax Bills and Notices](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/tax-bills-and-notices)\n- [View Statement of Account or View Bills and Notices](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/view-statement-of-account-or-view-bills-and-notices)\n- [Payments](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments)\n  - Back\n  - [How to Pay](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/how-to-pay)\n  - [Experiencing difficulties in paying your tax?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/experiencing-difficulties-in-paying-your-tax)\n  - [Late payment or non-payment of Property Tax](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/late-payment-or-non-payment-of-property-tax)\n- [Object to Annual Value](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/object-to-annual-value)\n- [Property Tax Reliefs](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-reliefs)\n  - Back\n  - [Lower Property Tax Rates for Owner-Occupied Residential Properties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-reliefs\/lower-property-tax-rates-for-owner-occupied-residential-properties)\n  - [Property Tax Remission for Building a Residential Landed Property in Singapore](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-reliefs\/property-tax-remission-building-residential-landed-property-in-singapore)\n  - [Property Tax Exemptions for a Registered Charity](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-reliefs\/property-tax-exemptions-for-a-registered-charity)\n- [Your situation](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation)\n  - Back\n  - [Selling my property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation\/selling-my-property)\n  - [Selling my property (en bloc sales)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation\/selling-my-property-\$en-bloc-sales\$)\n  - [Renting out my property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation\/renting-out-my-property)\n  - [Carrying out works to my property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation\/carrying-out-works-to-my-property)\n  - [Demolishing or Rebuilding my property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation\/demolishing-or-rebuilding-my-property)\n  - [Moving out of my property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation\/moving-out-of-my-property)\n\n# Information for HDB Flat Owners\nShare:\n\nLearn more about how to calculate and pay tax on your HDB flat, as well as the tax implications when you sublet or sell your flat.\n\nOn this page:\n\nTax payment for HDB owners\n\n- [Tax payment for HDB owners](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title1)\n- [How much property tax to pay](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title2)\n- More\n  - [Temporary extension of stay](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title3)\n  - [Subletting your HDB flat or rooms](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title4)\n  - [Selling your flat](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title5)\n  - [FAQs](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title6)\n  - [Related Content](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title7)\n\n## Tax payment for HDB owners\nProperty tax is a tax on ownership of property, whether it is occupied or vacant. It is different from Income Tax, which applies to the rental income earned from renting out the property.\n\nThe [tax rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates \"tax rates\") for owner-occupied HDB flats are substantially lower than non-owner-occupier residential tax rates.\n\nIRAS will send out the property tax bills in batches to HDB owners from December for property tax in the ensuing year. The payment due date is stated in the property tax bill and payment must be made before the date to avoid a late payment penalty fee.\n\nAll other property tax bills\/notices must be paid within 30 days of the bill\/notice.\n\n**If you buy a new flat directly from HDB**  \nWithin a year of taking possession of your flat, IRAS will send a valuation notice with the assessed annual value (AV) of your flat, and your first property tax bill with the amount of property tax payable from the date of possession.\n\nTo avoid missing payment due dates, we encourage you to pay your property tax by [GIRO](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/how-to-pay \"GIRO\") where you can choose to enjoy up to 12 monthly interest-free instalments or a one-time GIRO deduction.\n\nView the other available [modes of payment](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/how-to-pay \"modes of payment\").\n\n### Late payment\nDo note that a penalty of 5% will be levied for late payment. If you are facing difficulties in paying your tax, we encourage you to [reach out to us early](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/experiencing-difficulties-in-paying-your-tax \"reach out to us early\") to work out a suitable payment arrangement.\n\n## How much property tax to pay\nThe property tax is calculated by multiplying the [Annual Value (AV)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value \"Annual Value (AV)\") of the property with the prevailing [property tax rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates \"property tax rate\").\n\n### Property Tax Rates\nIf you live in your flat, you will pay [owner-occupier tax rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-reliefs\/lower-property-tax-rates-for-owner-occupied-residential-properties \"Property Tax Rates for Owner-Occupied Residential Properties\"). For owner-occupied HDB flats, you need not pay the first \\$12,000 of the AV. The remaining AV will be taxed at the lowest tier of 4%.\n\nIf you do not live in your flat, your tax will be computed based on the non-owner-occupier residential tax rates, which is progressive and starts at 12% of the AV.\n\n[Example: 4 Room HDB Flat with AV of \\$16,020](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#example--4-room-hdb-flat-with-av-of--16-020)\n\n| Owner-Occupied: AV, and Tax Rates (effective from 1 Jan 2025) | Owner-Occupied: Tax Payable |\n|---|---|\n| First \\$12,000 @0% | \\$0 |\n| Next \\$4,020 @4% | \\$160.80 |\n\n**Tax Payable: \\$160.80**\n\n| Non-Owner Occupied: AV, and Tax Rates (effective from 1 Jan 2025) | Non-Owner Occupied: Tax Payable |\n|---|---|\n| First \\$16,020@12% | \\$1,922.40 |\n\n**Tax Payable: \\$1,922.40**\n\n### Annual Value\nIRAS assesses HDB flats by analysing the recent rental rates of the various room types. The data for rental rates is available from the e-Stamping records. In general, bigger and more centrally located flats have higher rental rates and AVs.\n\nView the average rental rates in your estate on the [HDB website.](http:\/\/www.hdb.gov.sg\/cs\/infoweb\/residential\/renting-a-flat\/renting-from-the-open-market\/rental-statistics \"HDB website.\")\n\n## Temporary extension of stay\nIf you have bought a resale HDB flat, you have to pay property tax as the new owner of the flat from the date of transfer.\n\nHDB allows sellers to extend their stay for a default period of 3 months after the sale of the flat to the new owner. If you have agreed to this arrangement with the seller, you have to pay property tax at the higher non-owner-occupier residential tax rate for the 3 months as you are not staying in the flat. Hence, you will not enjoy the concessionary owner-occupier tax rates for the extension period. This is stated in the HDB Terms and Condition and the Letter of Acceptance and Indemnity during the temporary extension of stay application.\n\nAfter the 3-month temporary extension of stay period is over, owner-occupier rates will automatically apply. Owners need not write in to IRAS to apply for the owner-occupier tax rates. Please refer to the examples on property tax payable if a temporary extension of stay is applicable:\n\nExpand all\n\n[Example 1: 3-Room HDB Flat with AV \\$12,060 (3-month extension from transfer date of 1 July)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#example-1--3-room-hdb-flat-with-av--12-060--3-month-extension-from-transfer-date-of-1-july-)\n\n| Period | AV, and Tax Rates (effective from 1 Jan 2025) | Amount Payable |\n|---|---|---|\n| Extension Period:  1 Jul - 30 Sep | First \\$12,060@12% | \\= \\$361.80 |\n| Owner-Occupied: 1 Oct - 31 Dec | First \\$12,000@0% | \\= \\$0.00 |\n| Owner-Occupied: 1 Oct - 31 Dec | Next \\$60@4% | \\= \\$0.60 |\n\n**Total Property Tax Payable by Buyer = \\$362.40**\n\n**Increase in Property Tax Payable due to Extension of Stay = \\$361.20**\n\n[Example 2: 4-Room HDB Flat with AV \\$16,020 (3-month extension from transfer date of 1 August)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#example-2--4-room-hdb-flat-with-av--16-020--3-month-extension-from-transfer-date-of-1-august-)\n\n| Period | AV, and Tax Rates (effective  from 1 Jan 2025) | Amount Payable |\n|---|---|---|\n| Extension Period: 1 Aug - 31 Oct | First \\$16,020@12% | \\= \\$480.60 |\n| Owner-Occupied:  1 Nov - 31 Dec | First \\$12,000@0% | \\= \\$0.00 |\n| Owner-Occupied:  1 Nov - 31 Dec | Next \\$4,020@4% | \\= \\$26.80 |\n\n**Total Property Tax Payable by Buyer = \\$507.40**\n\n**Increase in Property Tax Payable due to Extension of Stay = \\$440.40**\n\n[Example 3: 5- Room HDB Flat with AV \\$17,400 (3-month extension from transfer date of 1 August)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#example-3--5--room-hdb-flat-with-av--17-400--3-month-extension-from-transfer-date-of-1-august-)\n\n| Period | AV, and Tax Rates (effective  from 1 Jan 2025) | Amount Payable |\n|---|---|---|\n| Extension Period: 1 Aug - 31 Oct | First \\$17,400@12% | \\= \\$522 |\n| Owner-Occupied:  1 Nov - 31 Dec | First \\$12,000@0% | \\= \\$0.00 |\n| Owner-Occupied:  1 Nov - 31 Dec | Next \\$5,400@4% | \\= \\$36 |\n\n**Total Property Tax Payable by Buyer = \\$558.00**\n\n**Increase in Property Tax Payable due to Extension of Stay = \\$468.00**\n\nUse the [property tax calculator](https:\/\/mytax.iras.gov.sg\/portal\/property\/interactive-tax-calculator) to find out how much tax you have to pay during the temporary extension of stay period by changing the occupancy status to “Let-Out\".\n\n**Early termination of the temporary extension of stay**\n\nIf the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month.\n\nPlease refer to the examples on property tax payable:\n\n[Example: 3-Room HDB Flat with AV \\$12,060 (HDB gave 3-month of extension from transfer date of 1 Jul and buyer terminates the extension stay from 1 Aug\\*)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#example--3-room-hdb-flat-with-av--12-060--hdb-gave-3-month-of-extension-from-transfer-date-of-1-jul-and-buyer-terminates-the-extension-stay-from-1-aug--)\n\n| Period | AV, and Tax Rates (effective from 1 Jan 2025) | Amount Payable |\n|---|---|---|\n| Initial 3 months extension stay period: 1 Jul - 30 Sep | First \\$12,060@12% | \\= \\$361.80 |\n\n**Total Property Tax Payable by Buyer = \\$361.80**  \n**(before notification of the early termination of extension)**\n\n| Period | AV, and Tax Rates (effective from 1 Jan 2025) | Amount Payable |\n|---|---|---|\n| Actual Extension Stay Period: 1 Jul - 1 Aug | First \\$12,060@12% | \\= \\$124.49 |\n| Owner-Occupied: 2 Aug - 30 Sep | First \\$12,000@0% | \\= \\$0.00 |\n| Owner-Occupied: 2 Aug - 30 Sep | Next \\$60@4% | \\= \\$0.39 |\n\n**Total Property Tax Payable by Buyer = \\$124.88 (after notification of the early termination of extension)**\n***\n**Total Amount of Property Tax Credit to the Buyer = -\\$236.92**\n\n\\*The buyer will start to occupy the HDB flat from 2 Aug\n\n## Subletting your HDB flat or rooms\nWhen you sublet some of your rooms while still occupying the flat, you will be taxed at the owner-occupier tax rates. Please ensure that your tenant\/agent stamps the rental agreement as \"partially let\" instead of \"wholly let\" to continue enjoying the owner-occupier tax rates.\n\nIf the owner-occupier tax rates have been accidentally withdrawn due to incorrect stamping, please apply for the reinstatement of your owner-occupier tax rates by [writing to IRAS](https:\/\/mytax.iras.gov.sg\/portal\/correspondence\/mytax-mail) to:\n\n- Confirm that you are living in your property\n- Submit a copy of the tenancy agreement and\/or approval letter from HDB on room rentals (if any).\n\n## Selling your flat\n### Apportionment of tax\nUpon sale of your flat, HDB will notify IRAS of the transfer of the HDB flat. HDB officers or your lawyer\/agent will assist in apportioning the tax amount and seeking reimbursement from the buyer. IRAS does not apportion nor arbitrate property tax liabilities between the parties.\n\n### Termination of GIRO\nIf you are on GIRO arrangement, please arrange to pay the property tax in full at least one week before the completion date of the sale of your flat. There will be no further GIRO deduction once you have settled the full payment.  \n  \nCheck on your outstanding amount and arrange for payment at mytax.iras.gov.sg \\> Account \\> [Pay Taxes](https:\/\/mytax.iras.gov.sg\/portal\/payment\/pay-taxes).   \n  \nHDB will notify IRAS of the transfer of the HDB flat and all GIRO arrangements will be automatically terminated.   \n  \nFor more information, please refer to our webpage on [Selling my property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation\/selling-my-property).\n## FAQs\nExpand all\n\n[How do I inform IRAS after I have purchased a property?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#how-do-i-inform-iras-after-i-have-purchased-a-property-)\n\nYou do not have to inform IRAS when you purchase your HDB flat. HDB will inform IRAS about the change in ownership.\n\nFor other property owners, when any property is sold or transferred, the seller or transferor must inform IRAS of the sale or transfer within one month.\n\nGenerally, the lawyers acting on behalf of the seller\/transferor will submit the [Notice of Transfer](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/lawyer-legal-professional\/filing-a-notice-of-transfer) to IRAS.\n\n[I purchased an HDB flat for owner occupation and granted the sellers a rent-free extension of stay for 3 months after the resale completion. Can IRAS make an exception to apply the owner-occupier tax rates (OOTR) on my flat during the 3-month extension of stay period?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#i-purchased-an-hdb-flat-for-owner-occupation-and-granted-the-sellers-a-rent-free-extension-of-stay-for-3-months-after-the-resale-completion--can-iras-make-an-exception-to-apply-the-owner-occupier-tax-rates--ootr--on-my-flat-during-the-3-month-extension-of-stay-period-)\n\nNo. OOTR is a concession given only if the owner is residing in the flat. As you are not residing in the flat during the extension of stay period, OOTR will not be applicable. Whether rent is involved for the extension period is not a relevant consideration for the OOTR concession.\n\n[Sellers of HDB flats may arrange with the buyers for a temporary extension of stay in the flat for up to 3 months after the resale completion. During the extension of stay, is the seller or buyer responsible to pay the property tax?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#sellers-of-hdb-flats-may-arrange-with-the-buyers-for-a-temporary-extension-of-stay-in-the-flat-for-up-to-3-months-after-the-resale-completion--during-the-extension-of-stay--is-the-seller-or-buyer-responsible-to-pay-the-property-tax-)\n\nOnce the flat is transferred to the buyer, the buyer is responsible to pay any outstanding property tax. The extension of stay is a private arrangement between the seller and the buyer, and the parties may wish to liaise separately on payment matters. IRAS does not arbitrate on this matter. Please note the concessionary owner-occupier tax rates will not be applicable during the period when the seller continues to reside in the flat after the resale transaction has been completed. The lower tax rates would only apply from the date the new owner moves in to reside in the flat.\n\n[I purchased an HDB flat and allowed the previous owner to extend his stay for 3 months after the transfer of the flat. I understand that the previous owner has paid the property tax in full based on owner-occupier tax rates. Why was I notified to pay an additional property tax?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#i-purchased-an-hdb-flat-and-allowed-the-previous-owner-to-extend-his-stay-for-3-months-after-the-transfer-of-the-flat--i-understand-that-the-previous-owner-has-paid-the-property-tax-in-full-based-on-owner-occupier-tax-rates--why-was-i-notified-to-pay-an-additional-property-tax-)\n\nThe lower owner-occupier tax rates is a concession granted only if the owner is residing in the flat. The owner-occupier tax rates will not be applied on the flat for the extension of stay period because you are not residing in the flat. During the extension of stay period, the higher residential tax rates would apply, which would result in additional property tax payable.\n\n[Can I apply owner-occupier tax rates (OOTR) on my HDB flat which is left vacant and not rented out?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#can-i-apply-owner-occupier-tax-rates--ootr--on-my-hdb-flat-which-is-left-vacant-and-not-rented-out-)\n\nNo. OOTR is a concession granted only if the owner is residing in the flat. As you are not residing in the flat, OOTR will not be applicable. Your flat will be taxed at the [non-owner-occupier residential tax rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates#title3) if it is left vacant and not rented out.\n\n[The seller has terminated their extension of stay early. Can I apply for the Owner-Occupier Tax Rates?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#the-seller-has-terminated-their-extension-of-stay-early--can-i-apply-for-the-owner-occupier-tax-rates-)\n\nIf the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month.\n## Related Content\n[Useful Links Apply for Owner-Occupier Tax Rates](https:\/\/mytax.iras.gov.sg\/portal\/property\/owner-occupier-tax-rate)\n\n[Useful Links e-Stamping](https:\/\/mytax.iras.gov.sg\/ESVWeb\/default.aspx)\n\n[Pages Annual Value](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value)\n\n[Pages Property Tax Rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates)\n\n[Pages How to Pay](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/how-to-pay)\n\n## Inland Revenue Authority of Singapore\n- [Careers](https:\/\/www.iras.gov.sg\/careers)\n- [News & Events](https:\/\/www.iras.gov.sg\/news-events)\n- [Useful links](https:\/\/www.iras.gov.sg\/useful-links)\n\n[SUBSCRIBE TO OUR eALERTS](https:\/\/www.iras.gov.sg\/subscribe-to-iras-ealerts)\n\n- [Contact Us](https:\/\/www.iras.gov.sg\/contact-us)\n- [Feedback](https:\/\/www.iras.gov.sg\/feedback)\n\n- [IRAS Facebook ![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/facebook4a61cfb7-4fe2-4283-91a6-6742f7d304a0.png?sfvrsn=d2b12b17_1)](https:\/\/www.facebook.com\/irassg)\n- [IRAS Instagram ![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/instagram.png?sfvrsn=f1ceb65b_1)](https:\/\/www.instagram.com\/irassg\/)\n- [IRAS TikTok ![](https:\/\/www.iras.gov.sg\/images\/default-source\/asr\/tiktok.png?sfvrsn=a94f28bf_1)](https:\/\/www.tiktok.com\/@irassg)\n- [IRAS Twitter ![](https:\/\/www.iras.gov.sg\/images\/default-source\/asr\/icons8-twitterx-25-\$5\$.png?sfvrsn=f8edd28a_1)](https:\/\/twitter.com\/IRAS_SG)\n- [IRAS LinkedIn ![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/linkedin.png?sfvrsn=3a5ebaa8_1)](https:\/\/sg.linkedin.com\/company\/iras)\n- [IRAS Youtube ![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/facebook.png?sfvrsn=cb691f57_3)](https:\/\/www.youtube.com\/channel\/UCVWvCzqueXUdrT7VdnrnpaQ)\n- [Add Telegram Icon to IRAS Website ![](https:\/\/www.iras.gov.sg\/images\/default-source\/assets\/telegram-icon.png?sfvrsn=7ed4fd83_6)](https:\/\/t.me\/irassg)\n- [IRAS Whatsapp ![](https:\/\/www.iras.gov.sg\/images\/default-source\/asr\/whatsapp.png?sfvrsn=15eeb3ea_1)](https:\/\/www.whatsapp.com\/channel\/0029VZzNwbsEAKW8218Tl60R)\n\n- [Report Vulnerability](https:\/\/www.tech.gov.sg\/report_vulnerability)\n- [Privacy Statement](https:\/\/www.iras.gov.sg\/privacy-statement)\n- [Terms of Use & Browser Compatibility](https:\/\/www.iras.gov.sg\/terms-of-use-browser-compatibility)\n- [Sitemap](https:\/\/www.iras.gov.sg\/sitemap)\n\n© 2026, Government of Singapore\n\nLast updated on 29 December 2025","attrs_readable_markdown":"Learn more about how to calculate and pay tax on your HDB flat, as well as the tax implications when you sublet or sell your flat.\n\nOn this page:\n\n- [Tax payment for HDB owners](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title1)\n- [How much property tax to pay](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title2)\n- More\n  - [Temporary extension of stay](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title3)\n  - [Subletting your HDB flat or rooms](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title4)\n  - [Selling your flat](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title5)\n  - [FAQs](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title6)\n  - [Related Content](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#title7)\n\n## Tax payment for HDB owners\nProperty tax is a tax on ownership of property, whether it is occupied or vacant. It is different from Income Tax, which applies to the rental income earned from renting out the property.\n\nThe [tax rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates \"tax rates\") for owner-occupied HDB flats are substantially lower than non-owner-occupier residential tax rates.\n\nIRAS will send out the property tax bills in batches to HDB owners from December for property tax in the ensuing year. The payment due date is stated in the property tax bill and payment must be made before the date to avoid a late payment penalty fee.\n\nAll other property tax bills\/notices must be paid within 30 days of the bill\/notice.\n\n**If you buy a new flat directly from HDB**  \nWithin a year of taking possession of your flat, IRAS will send a valuation notice with the assessed annual value (AV) of your flat, and your first property tax bill with the amount of property tax payable from the date of possession.\n\nTo avoid missing payment due dates, we encourage you to pay your property tax by [GIRO](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/how-to-pay \"GIRO\") where you can choose to enjoy up to 12 monthly interest-free instalments or a one-time GIRO deduction.\n\nView the other available [modes of payment](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/how-to-pay \"modes of payment\").\n\n### Late payment\nDo note that a penalty of 5% will be levied for late payment. If you are facing difficulties in paying your tax, we encourage you to [reach out to us early](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/experiencing-difficulties-in-paying-your-tax \"reach out to us early\") to work out a suitable payment arrangement.\n\n## How much property tax to pay\nThe property tax is calculated by multiplying the [Annual Value (AV)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value \"Annual Value (AV)\") of the property with the prevailing [property tax rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates \"property tax rate\").\n\n### Property Tax Rates\nIf you live in your flat, you will pay [owner-occupier tax rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-reliefs\/lower-property-tax-rates-for-owner-occupied-residential-properties \"Property Tax Rates for Owner-Occupied Residential Properties\"). For owner-occupied HDB flats, you need not pay the first \\$12,000 of the AV. The remaining AV will be taxed at the lowest tier of 4%.\n\nIf you do not live in your flat, your tax will be computed based on the non-owner-occupier residential tax rates, which is progressive and starts at 12% of the AV.\n\n[Example: 4 Room HDB Flat with AV of \\$16,020](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#example--4-room-hdb-flat-with-av-of--16-020)\n\n| Owner-Occupied: AV, and Tax Rates (effective from 1 Jan 2025) | Owner-Occupied: Tax Payable |\n|---|---|\n| First \\$12,000 @0% | \\$0 |\n| Next \\$4,020 @4% | \\$160.80 |\n\n**Tax Payable: \\$160.80**\n\n| Non-Owner Occupied: AV, and Tax Rates (effective from 1 Jan 2025) | Non-Owner Occupied: Tax Payable |\n|---|---|\n| First \\$16,020@12% | \\$1,922.40 |\n\n**Tax Payable: \\$1,922.40**\n\n### Annual Value\nIRAS assesses HDB flats by analysing the recent rental rates of the various room types. The data for rental rates is available from the e-Stamping records. In general, bigger and more centrally located flats have higher rental rates and AVs.\n\nView the average rental rates in your estate on the [HDB website.](http:\/\/www.hdb.gov.sg\/cs\/infoweb\/residential\/renting-a-flat\/renting-from-the-open-market\/rental-statistics \"HDB website.\")\n\n## Temporary extension of stay\nIf you have bought a resale HDB flat, you have to pay property tax as the new owner of the flat from the date of transfer.\n\nHDB allows sellers to extend their stay for a default period of 3 months after the sale of the flat to the new owner. If you have agreed to this arrangement with the seller, you have to pay property tax at the higher non-owner-occupier residential tax rate for the 3 months as you are not staying in the flat. Hence, you will not enjoy the concessionary owner-occupier tax rates for the extension period. This is stated in the HDB Terms and Condition and the Letter of Acceptance and Indemnity during the temporary extension of stay application.\n\nAfter the 3-month temporary extension of stay period is over, owner-occupier rates will automatically apply. Owners need not write in to IRAS to apply for the owner-occupier tax rates. Please refer to the examples on property tax payable if a temporary extension of stay is applicable:\n\n[Example 1: 3-Room HDB Flat with AV \\$12,060 (3-month extension from transfer date of 1 July)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#example-1--3-room-hdb-flat-with-av--12-060--3-month-extension-from-transfer-date-of-1-july-)\n\n| Period | AV, and Tax Rates (effective from 1 Jan 2025) | Amount Payable |\n|---|---|---|\n| Extension Period:  1 Jul - 30 Sep | First \\$12,060@12% | \\= \\$361.80 |\n| Owner-Occupied: 1 Oct - 31 Dec | First \\$12,000@0% | \\= \\$0.00 |\n| Owner-Occupied: 1 Oct - 31 Dec | Next \\$60@4% | \\= \\$0.60 |\n\n**Total Property Tax Payable by Buyer = \\$362.40**\n\n**Increase in Property Tax Payable due to Extension of Stay = \\$361.20**\n\n[Example 2: 4-Room HDB Flat with AV \\$16,020 (3-month extension from transfer date of 1 August)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#example-2--4-room-hdb-flat-with-av--16-020--3-month-extension-from-transfer-date-of-1-august-)\n\n| Period | AV, and Tax Rates (effective  from 1 Jan 2025) | Amount Payable |\n|---|---|---|\n| Extension Period: 1 Aug - 31 Oct | First \\$16,020@12% | \\= \\$480.60 |\n| Owner-Occupied:  1 Nov - 31 Dec | First \\$12,000@0% | \\= \\$0.00 |\n| Owner-Occupied:  1 Nov - 31 Dec | Next \\$4,020@4% | \\= \\$26.80 |\n\n**Total Property Tax Payable by Buyer = \\$507.40**\n\n**Increase in Property Tax Payable due to Extension of Stay = \\$440.40**\n\n[Example 3: 5- Room HDB Flat with AV \\$17,400 (3-month extension from transfer date of 1 August)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#example-3--5--room-hdb-flat-with-av--17-400--3-month-extension-from-transfer-date-of-1-august-)\n\n| Period | AV, and Tax Rates (effective  from 1 Jan 2025) | Amount Payable |\n|---|---|---|\n| Extension Period: 1 Aug - 31 Oct | First \\$17,400@12% | \\= \\$522 |\n| Owner-Occupied:  1 Nov - 31 Dec | First \\$12,000@0% | \\= \\$0.00 |\n| Owner-Occupied:  1 Nov - 31 Dec | Next \\$5,400@4% | \\= \\$36 |\n\n**Total Property Tax Payable by Buyer = \\$558.00**\n\n**Increase in Property Tax Payable due to Extension of Stay = \\$468.00**\n\nUse the [property tax calculator](https:\/\/mytax.iras.gov.sg\/portal\/property\/interactive-tax-calculator) to find out how much tax you have to pay during the temporary extension of stay period by changing the occupancy status to “Let-Out\".\n\n**Early termination of the temporary extension of stay**\n\nIf the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month.\n\nPlease refer to the examples on property tax payable:\n\n[Example: 3-Room HDB Flat with AV \\$12,060 (HDB gave 3-month of extension from transfer date of 1 Jul and buyer terminates the extension stay from 1 Aug\\*)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#example--3-room-hdb-flat-with-av--12-060--hdb-gave-3-month-of-extension-from-transfer-date-of-1-jul-and-buyer-terminates-the-extension-stay-from-1-aug--)\n\n| Period | AV, and Tax Rates (effective from 1 Jan 2025) | Amount Payable |\n|---|---|---|\n| Initial 3 months extension stay period: 1 Jul - 30 Sep | First \\$12,060@12% | \\= \\$361.80 |\n\n**Total Property Tax Payable by Buyer = \\$361.80**  \n**(before notification of the early termination of extension)**\n\n| Period | AV, and Tax Rates (effective from 1 Jan 2025) | Amount Payable |\n|---|---|---|\n| Actual Extension Stay Period: 1 Jul - 1 Aug | First \\$12,060@12% | \\= \\$124.49 |\n| Owner-Occupied: 2 Aug - 30 Sep | First \\$12,000@0% | \\= \\$0.00 |\n| Owner-Occupied: 2 Aug - 30 Sep | Next \\$60@4% | \\= \\$0.39 |\n\n**Total Property Tax Payable by Buyer = \\$124.88 (after notification of the early termination of extension)**\n***\n**Total Amount of Property Tax Credit to the Buyer = -\\$236.92**\n\n\\*The buyer will start to occupy the HDB flat from 2 Aug\n\n## Subletting your HDB flat or rooms\nWhen you sublet some of your rooms while still occupying the flat, you will be taxed at the owner-occupier tax rates. Please ensure that your tenant\/agent stamps the rental agreement as \"partially let\" instead of \"wholly let\" to continue enjoying the owner-occupier tax rates.\n\nIf the owner-occupier tax rates have been accidentally withdrawn due to incorrect stamping, please apply for the reinstatement of your owner-occupier tax rates by [writing to IRAS](https:\/\/mytax.iras.gov.sg\/portal\/correspondence\/mytax-mail) to:\n\n- Confirm that you are living in your property\n- Submit a copy of the tenancy agreement and\/or approval letter from HDB on room rentals (if any).\n\n## Selling your flat\n### Apportionment of tax\nUpon sale of your flat, HDB will notify IRAS of the transfer of the HDB flat. HDB officers or your lawyer\/agent will assist in apportioning the tax amount and seeking reimbursement from the buyer. IRAS does not apportion nor arbitrate property tax liabilities between the parties.\n\n### Termination of GIRO\nIf you are on GIRO arrangement, please arrange to pay the property tax in full at least one week before the completion date of the sale of your flat. There will be no further GIRO deduction once you have settled the full payment.\n\nCheck on your outstanding amount and arrange for payment at mytax.iras.gov.sg \\> Account \\> [Pay Taxes](https:\/\/mytax.iras.gov.sg\/portal\/payment\/pay-taxes).\n\nHDB will notify IRAS of the transfer of the HDB flat and all GIRO arrangements will be automatically terminated.\n\nFor more information, please refer to our webpage on [Selling my property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation\/selling-my-property).\n## FAQs\n[How do I inform IRAS after I have purchased a property?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#how-do-i-inform-iras-after-i-have-purchased-a-property-)\n\nYou do not have to inform IRAS when you purchase your HDB flat. HDB will inform IRAS about the change in ownership.\n\nFor other property owners, when any property is sold or transferred, the seller or transferor must inform IRAS of the sale or transfer within one month.\n\nGenerally, the lawyers acting on behalf of the seller\/transferor will submit the [Notice of Transfer](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/lawyer-legal-professional\/filing-a-notice-of-transfer) to IRAS.\n\n[I purchased an HDB flat for owner occupation and granted the sellers a rent-free extension of stay for 3 months after the resale completion. Can IRAS make an exception to apply the owner-occupier tax rates (OOTR) on my flat during the 3-month extension of stay period?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#i-purchased-an-hdb-flat-for-owner-occupation-and-granted-the-sellers-a-rent-free-extension-of-stay-for-3-months-after-the-resale-completion--can-iras-make-an-exception-to-apply-the-owner-occupier-tax-rates--ootr--on-my-flat-during-the-3-month-extension-of-stay-period-)\n\nNo. OOTR is a concession given only if the owner is residing in the flat. As you are not residing in the flat during the extension of stay period, OOTR will not be applicable. Whether rent is involved for the extension period is not a relevant consideration for the OOTR concession.\n\n[Sellers of HDB flats may arrange with the buyers for a temporary extension of stay in the flat for up to 3 months after the resale completion. During the extension of stay, is the seller or buyer responsible to pay the property tax?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#sellers-of-hdb-flats-may-arrange-with-the-buyers-for-a-temporary-extension-of-stay-in-the-flat-for-up-to-3-months-after-the-resale-completion--during-the-extension-of-stay--is-the-seller-or-buyer-responsible-to-pay-the-property-tax-)\n\nOnce the flat is transferred to the buyer, the buyer is responsible to pay any outstanding property tax. The extension of stay is a private arrangement between the seller and the buyer, and the parties may wish to liaise separately on payment matters. IRAS does not arbitrate on this matter. Please note the concessionary owner-occupier tax rates will not be applicable during the period when the seller continues to reside in the flat after the resale transaction has been completed. The lower tax rates would only apply from the date the new owner moves in to reside in the flat.\n\n[I purchased an HDB flat and allowed the previous owner to extend his stay for 3 months after the transfer of the flat. I understand that the previous owner has paid the property tax in full based on owner-occupier tax rates. Why was I notified to pay an additional property tax?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#i-purchased-an-hdb-flat-and-allowed-the-previous-owner-to-extend-his-stay-for-3-months-after-the-transfer-of-the-flat--i-understand-that-the-previous-owner-has-paid-the-property-tax-in-full-based-on-owner-occupier-tax-rates--why-was-i-notified-to-pay-an-additional-property-tax-)\n\nThe lower owner-occupier tax rates is a concession granted only if the owner is residing in the flat. The owner-occupier tax rates will not be applied on the flat for the extension of stay period because you are not residing in the flat. During the extension of stay period, the higher residential tax rates would apply, which would result in additional property tax payable.\n\n[Can I apply owner-occupier tax rates (OOTR) on my HDB flat which is left vacant and not rented out?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#can-i-apply-owner-occupier-tax-rates--ootr--on-my-hdb-flat-which-is-left-vacant-and-not-rented-out-)\n\nNo. OOTR is a concession granted only if the owner is residing in the flat. As you are not residing in the flat, OOTR will not be applicable. Your flat will be taxed at the [non-owner-occupier residential tax rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates#title3) if it is left vacant and not rented out.\n\n[The seller has terminated their extension of stay early. Can I apply for the Owner-Occupier Tax Rates?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners#the-seller-has-terminated-their-extension-of-stay-early--can-i-apply-for-the-owner-occupier-tax-rates-)\n\nIf the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month.\n\n[Useful Links Apply for Owner-Occupier Tax Rates](https:\/\/mytax.iras.gov.sg\/portal\/property\/owner-occupier-tax-rate)\n\n[Useful Links e-Stamping](https:\/\/mytax.iras.gov.sg\/ESVWeb\/default.aspx)\n\n[Pages Annual Value](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value)\n\n[Pages Property Tax Rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates)\n\n[Pages How to Pay](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/how-to-pay)","meta_canonical":null}

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URL	https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners
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Meta Title	IRAS \| Essential Property Tax Information for HDB Flat Owners
Meta Description	Learn more about how to calculate and pay tax on your HDB flat, as well as the tax implications when you sublet or sell your flat.
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Boilerpipe Text	Learn more about how to calculate and pay tax on your HDB flat, as well as the tax implications when you sublet or sell your flat. On this page: Tax payment for HDB owners How much property tax to pay More Temporary extension of stay Subletting your HDB flat or rooms Selling your flat FAQs Related Content Tax payment for HDB owners Property tax is a tax on ownership of property, whether it is occupied or vacant. It is different from Income Tax, which applies to the rental income earned from renting out the property. The tax rates for owner-occupied HDB flats are substantially lower than non-owner-occupier residential tax rates. IRAS will send out the property tax bills in batches to HDB owners from December for property tax in the ensuing year. The payment due date is stated in the property tax bill and payment must be made before the date to avoid a late payment penalty fee. All other property tax bills/notices must be paid within 30 days of the bill/notice. If you buy a new flat directly from HDB Within a year of taking possession of your flat, IRAS will send a valuation notice with the assessed annual value (AV) of your flat, and your first property tax bill with the amount of property tax payable from the date of possession. To avoid missing payment due dates, we encourage you to pay your property tax by GIRO where you can choose to enjoy up to 12 monthly interest-free instalments or a one-time GIRO deduction. View the other available modes of payment . Late payment Do note that a penalty of 5% will be levied for late payment. If you are facing difficulties in paying your tax, we encourage you to reach out to us early to work out a suitable payment arrangement. How much property tax to pay The property tax is calculated by multiplying the Annual Value (AV) of the property with the prevailing property tax rates . Property Tax Rates If you live in your flat, you will pay owner-occupier tax rates . For owner-occupied HDB flats, you need not pay the first $12,000 of the AV. The remaining AV will be taxed at the lowest tier of 4%. If you do not live in your flat, your tax will be computed based on the non-owner-occupier residential tax rates, which is progressive and starts at 12% of the AV. Example: 4 Room HDB Flat with AV of $16,020 Owner-Occupied: AV, and Tax Rates (effective from 1 Jan 2025) Owner-Occupied: Tax Payable First $12,000 @0% $0 Next $4,020 @4% $160.80 Tax Payable: $160.80 Non-Owner Occupied: AV, and Tax Rates (effective from 1 Jan 2025) Non-Owner Occupied: Tax Payable First $16,020@12% $1,922.40 Tax Payable: $1,922.40 Annual Value IRAS assesses HDB flats by analysing the recent rental rates of the various room types. The data for rental rates is available from the e-Stamping records. In general, bigger and more centrally located flats have higher rental rates and AVs. View the average rental rates in your estate on the HDB website. Temporary extension of stay If you have bought a resale HDB flat, you have to pay property tax as the new owner of the flat from the date of transfer. HDB allows sellers to extend their stay for a default period of 3 months after the sale of the flat to the new owner. If you have agreed to this arrangement with the seller, you have to pay property tax at the higher non-owner-occupier residential tax rate for the 3 months as you are not staying in the flat. Hence, you will not enjoy the concessionary owner-occupier tax rates for the extension period. This is stated in the HDB Terms and Condition and the Letter of Acceptance and Indemnity during the temporary extension of stay application. After the 3-month temporary extension of stay period is over, owner-occupier rates will automatically apply. Owners need not write in to IRAS to apply for the owner-occupier tax rates. Please refer to the examples on property tax payable if a temporary extension of stay is applicable: Example 1: 3-Room HDB Flat with AV $12,060 (3-month extension from transfer date of 1 July) Period AV, and Tax Rates (effective from 1 Jan 2025) Amount Payable Extension Period: 1 Jul - 30 Sep First $12,060@12% = $361.80 Owner-Occupied: 1 Oct - 31 Dec First $12,000@0% = $0.00 Owner-Occupied: 1 Oct - 31 Dec Next $60@4% = $0.60 Total Property Tax Payable by Buyer = $362.40 Increase in Property Tax Payable due to Extension of Stay = $361.20 Example 2: 4-Room HDB Flat with AV $16,020 (3-month extension from transfer date of 1 August) Period AV, and Tax Rates (effective from 1 Jan 2025) Amount Payable Extension Period: 1 Aug - 31 Oct First $16,020@12% = $480.60 Owner-Occupied: 1 Nov - 31 Dec First $12,000@0% = $0.00 Owner-Occupied: 1 Nov - 31 Dec Next $4,020@4% = $26.80 Total Property Tax Payable by Buyer = $507.40 Increase in Property Tax Payable due to Extension of Stay = $440.40 Example 3: 5- Room HDB Flat with AV $17,400 (3-month extension from transfer date of 1 August) Period AV, and Tax Rates (effective from 1 Jan 2025) Amount Payable Extension Period: 1 Aug - 31 Oct First $17,400@12% = $522 Owner-Occupied: 1 Nov - 31 Dec First $12,000@0% = $0.00 Owner-Occupied: 1 Nov - 31 Dec Next $5,400@4% = $36 Total Property Tax Payable by Buyer = $558.00 Increase in Property Tax Payable due to Extension of Stay = $468.00 Use the property tax calculator to find out how much tax you have to pay during the temporary extension of stay period by changing the occupancy status to “Let-Out". Early termination of the temporary extension of stay If the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month. Please refer to the examples on property tax payable: Example: 3-Room HDB Flat with AV $12,060 (HDB gave 3-month of extension from transfer date of 1 Jul and buyer terminates the extension stay from 1 Aug) Period AV, and Tax Rates (effective from 1 Jan 2025) Amount Payable Initial 3 months extension stay period: 1 Jul - 30 Sep First $12,060@12% = $361.80 Total Property Tax Payable by Buyer = $361.80 (before notification of the early termination of extension) Period AV, and Tax Rates (effective from 1 Jan 2025) Amount Payable Actual Extension Stay Period: 1 Jul - 1 Aug First $12,060@12% = $124.49 Owner-Occupied: 2 Aug - 30 Sep First $12,000@0% = $0.00 Owner-Occupied: 2 Aug - 30 Sep Next $60@4% = $0.39 Total Property Tax Payable by Buyer = $124.88 (after notification of the early termination of extension) Total Amount of Property Tax Credit to the Buyer = -$236.92 The buyer will start to occupy the HDB flat from 2 Aug Subletting your HDB flat or rooms When you sublet some of your rooms while still occupying the flat, you will be taxed at the owner-occupier tax rates. Please ensure that your tenant/agent stamps the rental agreement as "partially let" instead of "wholly let" to continue enjoying the owner-occupier tax rates. If the owner-occupier tax rates have been accidentally withdrawn due to incorrect stamping, please apply for the reinstatement of your owner-occupier tax rates by writing to IRAS to: Confirm that you are living in your property Submit a copy of the tenancy agreement and/or approval letter from HDB on room rentals (if any). Selling your flat Apportionment of tax Upon sale of your flat, HDB will notify IRAS of the transfer of the HDB flat. HDB officers or your lawyer/agent will assist in apportioning the tax amount and seeking reimbursement from the buyer. IRAS does not apportion nor arbitrate property tax liabilities between the parties. Termination of GIRO If you are on GIRO arrangement, please arrange to pay the property tax in full at least one week before the completion date of the sale of your flat. There will be no further GIRO deduction once you have settled the full payment. Check on your outstanding amount and arrange for payment at mytax.iras.gov.sg > Account > Pay Taxes . HDB will notify IRAS of the transfer of the HDB flat and all GIRO arrangements will be automatically terminated. For more information, please refer to our webpage on Selling my property . FAQs How do I inform IRAS after I have purchased a property? You do not have to inform IRAS when you purchase your HDB flat. HDB will inform IRAS about the change in ownership. For other property owners, when any property is sold or transferred, the seller or transferor must inform IRAS of the sale or transfer within one month. Generally, the lawyers acting on behalf of the seller/transferor will submit the Notice of Transfer to IRAS. I purchased an HDB flat for owner occupation and granted the sellers a rent-free extension of stay for 3 months after the resale completion. Can IRAS make an exception to apply the owner-occupier tax rates (OOTR) on my flat during the 3-month extension of stay period? No. OOTR is a concession given only if the owner is residing in the flat. As you are not residing in the flat during the extension of stay period, OOTR will not be applicable. Whether rent is involved for the extension period is not a relevant consideration for the OOTR concession. Sellers of HDB flats may arrange with the buyers for a temporary extension of stay in the flat for up to 3 months after the resale completion. During the extension of stay, is the seller or buyer responsible to pay the property tax? Once the flat is transferred to the buyer, the buyer is responsible to pay any outstanding property tax. The extension of stay is a private arrangement between the seller and the buyer, and the parties may wish to liaise separately on payment matters. IRAS does not arbitrate on this matter. Please note the concessionary owner-occupier tax rates will not be applicable during the period when the seller continues to reside in the flat after the resale transaction has been completed. The lower tax rates would only apply from the date the new owner moves in to reside in the flat. I purchased an HDB flat and allowed the previous owner to extend his stay for 3 months after the transfer of the flat. I understand that the previous owner has paid the property tax in full based on owner-occupier tax rates. Why was I notified to pay an additional property tax? The lower owner-occupier tax rates is a concession granted only if the owner is residing in the flat. The owner-occupier tax rates will not be applied on the flat for the extension of stay period because you are not residing in the flat. During the extension of stay period, the higher residential tax rates would apply, which would result in additional property tax payable. Can I apply owner-occupier tax rates (OOTR) on my HDB flat which is left vacant and not rented out? No. OOTR is a concession granted only if the owner is residing in the flat. As you are not residing in the flat, OOTR will not be applicable. Your flat will be taxed at the non-owner-occupier residential tax rates if it is left vacant and not rented out. The seller has terminated their extension of stay early. Can I apply for the Owner-Occupier Tax Rates? If the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month. Useful Links Apply for Owner-Occupier Tax Rates Useful Links e-Stamping Pages Annual Value Pages Property Tax Rates Pages How to Pay
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[Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-$lite$-form-c-filing/guidance-on-filing-form-c-s-form-c-s-$lite$-form-c) - [Preparing a Tax Computation](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-$lite$-form-c-filing/preparing-a-tax-computation) - [Penalties for Errors in Tax Returns](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-$lite$-form-c-filing/penalties-for-errors-in-tax-returns) - [Late filing or non-filing of Corporate Income Tax Returns (Form C-S/C-S (Lite)/C)](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-$lite$-form-c-filing/late-filing-or-non-filing-of-Corporate-Income-Tax-Returns-form-c-s-form-c-s-$Lite$-form-c) - [After Filing Form C-S/ Form C-S (Lite)/ Form C](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-$lite$-form-c-filing/after-filing-form-c-s-form-c-s-$lite$-form-c) - [Using Accounting Software to Prepare & File Form C-S Seamlessly](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-$lite$-form-c-filing/using-accounting-software-to-prepare-file-form-c-s-seamlessly) - [Corporate Income Tax Payment](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-payment) Go to next level - Corporate Income Tax Payment - [Corporate Income Tax Payment](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-payment) - [Paying Corporate Income Taxes](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-payment/paying-corporate-income-taxes) - [Experiencing difficulties in paying your tax?](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-payment/experiencing-difficulties-in-paying-your-tax) - [Late payment or non-payment of Corporate Income Tax](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-payment/late-payment-or-non-payment-of-corporate-income-tax) - [Corporate Income Tax Compliance](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance) Go to next level - Corporate Income Tax Compliance - [Corporate Income Tax Compliance](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance) - [Best Practices When Writing to IRAS](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/best-practices-when-writing-to-iras) - [Getting Companies to Comply](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/getting-companies-to-comply) - [Voluntary disclosure of errors for reduced penalties](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/voluntary-disclosure-of-errors-for-reduced-penalties) - [International Compliance Assurance Programme (ICAP)](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/international-compliance-assurance-programme-$icap$) - [Enhanced Taxpayer Relationship (ETR) Programme](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/enhanced-taxpayer-relationship-$etr$-programme) - [About Tax Governance and Tax Risk Management](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/about-tax-governance-and-tax-risk-management) - [Tax Evasion or Fraud](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/tax-evasion-or-fraud) - [Income & Deductions for Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies) Go to next level - Income & Deductions for Companies - [Income & Deductions for Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies) - [Taxable & Non-Taxable Income](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/taxable-non-taxable-income) - [Companies Receiving Foreign Income](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/companies-receiving-foreign-income) - [Business Expenses](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/business-expenses) - [Claiming Allowances](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/claiming-allowances) - [Claiming Reliefs](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/claiming-reliefs) - [Unutilised Items (Capital Allowances, Trade Losses & Donations)](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/unutilised-items-$capital-allowances-trade-losses-donations$) - [Applying for Tax Incentives](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/applying-for-tax-incentives) - [Dormant Companies or Companies Closing Down](https://www.iras.gov.sg/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down) Go to next level - Dormant Companies or Companies Closing Down - [Dormant Companies or Companies Closing Down](https://www.iras.gov.sg/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down) - [Dormant Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down/dormant-companies) - [Companies Applying for Strike Off/ to Cease Registration](https://www.iras.gov.sg/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down/companies-applying-for-strike-off-to-cease-registration) - [Companies under Liquidation/ Judicial Management/ Receivership](https://www.iras.gov.sg/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down/companies-under-liquidation-judicial-management-receivership) - [Specific Industries](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries) Go to next level - Specific Industries - [Specific Industries](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries) - [Car Rental Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/car-rental-companies) - [Car Tuition Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/car-tuition-companies) - [Companies Servicing Only Related Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/companies-servicing-only-related-companies) - [Construction Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/construction-companies) - [Investment Holding Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/investment-holding-companies) - [Property Developers](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/property-developers) - [Shipping Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/shipping-companies) - [Specific Topics](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics) Go to next level - Specific Topics - [Specific Topics](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics) - [Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax Implications](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/adopting-financial-reporting-standard-$frs$-109-39-the-tax-implications) - [Advance Ruling System for Income Tax](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/advance-ruling-system-for-income-tax) - [Transfer Pricing](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/transfer-pricing) - [Interbank Offered Rate Reform & the Tax Implications](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/interbank-offered-rate-reform-the-tax-implications) - [Tax Treatment of Interest, Gains or Profits Derived from Negotiable Certificates of Deposit by Non-Financial Institutions](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/tax-treatment-of-interest-gains-or-profits-derived-from-negotiable-certificates-of-deposit-by-non-financial-institutions) - [Classification of Foreign Entities for Singapore Income Tax Purposes](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/classification-of-foreign-entities-for-singapore-income-tax-purposes) - [Property Tax](https://www.iras.gov.sg/taxes/property-tax) - Property Tax - [Property Tax](https://www.iras.gov.sg/taxes/property-tax) - [Property Owners](https://www.iras.gov.sg/taxes/property-tax/property-owners) Go to next level - Property Owners - [Property Owners](https://www.iras.gov.sg/taxes/property-tax/property-owners) - [2026 Property Tax Bill](https://www.iras.gov.sg/taxes/property-tax/property-owners/2026-property-tax-bill) - [Property Tax At A Glance](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-at-a-glance) - [Annual Value](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value) - [Property Tax Rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates) - [Information for HDB Flat Owners](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners) - [Tax Bills and Notices](https://www.iras.gov.sg/taxes/property-tax/property-owners/tax-bills-and-notices) - [View Statement of Account or View Bills and Notices](https://www.iras.gov.sg/taxes/property-tax/property-owners/view-statement-of-account-or-view-bills-and-notices) - [Payments](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments) - [Object to Annual Value](https://www.iras.gov.sg/taxes/property-tax/property-owners/object-to-annual-value) - [Property Tax Reliefs](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-reliefs) - [Your situation](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation) - [Property Buyers](https://www.iras.gov.sg/taxes/property-tax/property-buyers) Go to next level - Property Buyers - [Property Buyers](https://www.iras.gov.sg/taxes/property-tax/property-buyers) - [Buying HDB Flats](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats) - [Buying Private Residential Properties](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-private-residential-properties) - [Buying Vacant Land or Development Sites](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-vacant-land-or-development-sites) - [Buying Other Types of Properties](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-other-types-of-properties) - [Property Professionals](https://www.iras.gov.sg/taxes/property-tax/property-professionals) Go to next level - Property Professionals - [Property Professionals](https://www.iras.gov.sg/taxes/property-tax/property-professionals) - [Real Estate/Housing Agents](https://www.iras.gov.sg/taxes/property-tax/property-professionals/real-estate-housing-agents) - [Appraisers/Valuer](https://www.iras.gov.sg/taxes/property-tax/property-professionals/appraisers-valuer) - [Developer](https://www.iras.gov.sg/taxes/property-tax/property-professionals/developer) - [Architects](https://www.iras.gov.sg/taxes/property-tax/property-professionals/architect) - [Lawyer/Legal Professional](https://www.iras.gov.sg/taxes/property-tax/property-professionals/lawyer-legal-professional) - [Other Services](https://www.iras.gov.sg/taxes/property-tax/other-services) Go to next level - Other Services - [Other Services](https://www.iras.gov.sg/taxes/property-tax/other-services) - [Check Outstanding Property Tax](https://www.iras.gov.sg/taxes/property-tax/other-services/check-outstanding-tax) - [Change Mailing Address](https://www.iras.gov.sg/taxes/property-tax/other-services/change-mailing-address) - [Interactive Property Tax Calculators](https://www.iras.gov.sg/taxes/property-tax/other-services/interactive-property-tax-calculators) - [Check Rental Transactions from other Government Agencies](https://www.iras.gov.sg/taxes/property-tax/other-services/check-rental-transactions-from-other-government-agencies) - [Tax Compliance](https://www.iras.gov.sg/taxes/property-tax/tax-compliance) Go to next level - Tax Compliance - [Tax Compliance](https://www.iras.gov.sg/taxes/property-tax/tax-compliance) - [Property Tax Audits by IRAS](https://www.iras.gov.sg/taxes/property-tax/tax-compliance/property-tax-audits-by-iras) - [Tax Evasion or Fraud](https://www.iras.gov.sg/taxes/property-tax/tax-compliance/tax-evasion-or-fraud) - [Update IRAS to Avoid Penalties](https://www.iras.gov.sg/taxes/property-tax/tax-compliance/update-iras-to-avoid-penalties) - [Goods & Services Tax (GST)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$) - Goods & Services Tax (GST) - [Goods & Services Tax (GST)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$) - [Basics of GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/basics-of-gst) Go to next level - Basics of GST - [Basics of GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/basics-of-gst) - [Goods and Services Tax (GST): What It Is and How It Works](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/basics-of-gst/goods-and-services-tax-$gst$-what-it-is-and-how-it-works) - [Current GST Rates](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/basics-of-gst/current-gst-rates) - [Responsibilities of a GST-registered Business](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/basics-of-gst/responsibilities-of-a-gst-registered-business) - [Invoicing, Price Display and Record Keeping](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/basics-of-gst/invoicing-price-display-and-record-keeping) - [e-Learning Videos on GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/basics-of-gst/e-learning-videos-on-gst) - [GST and BCRS Deposit](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/basics-of-gst/gst-and-bcrs-deposit) - [e-Learning Course Overview of GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/basics-of-gst/e-learning-course-overview-of-gst) - [GST InvoiceNow Requirement](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-invoicenow-requirement) - [GST Registration/Deregistration](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration) Go to next level - GST Registration/Deregistration - [GST Registration/Deregistration](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration) - [Do I Need to Register for GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration/do-i-need-to-register-for-gst) - [Factors to Consider Before Registering Voluntarily for GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration/factors-to-consider-before-registering-voluntarily-for-gst) - [Applying for GST Registration](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration/applying-for-gst-registration) - [Guide to completing GST registration form](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration/guide-to-completing-gst-registration-form) - [Applying for exemption from GST registration](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration/applying-for-exemption-from-gst-registration) - [Applying for special GST registration (Group registration and Divisional registration)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration/applying-for-special-gst-registration-$group-registration-and-divisional-registration$) - [Cancelling GST Registration](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration/cancelling-gst-registration) - [Guarantee](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration/guarantee) - [Voluntary Disclosure for Wrongful Collection of GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-registration-deregistration/voluntary-disclosure-for-wrongful-collection-of-gst) - [Charging GST (Output Tax)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/charging-gst-$output-tax$) Go to next level - Charging GST (Output Tax) - [Charging GST (Output Tax)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/charging-gst-$output-tax$) - [When to Charge Goods and Services Tax (GST)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/charging-gst-$output-tax$/when-to-charge-goods-and-services-tax-$gst$) - [When to charge 0% GST (Zero-rate)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/charging-gst-$output-tax$/when-to-charge-0-gst-$zero-rate$) - [When is GST not charged](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/charging-gst-$output-tax$/when-is-gst-not-charged) - [Common scenarios - Do I charge GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/charging-gst-$output-tax$/common-scenarios---do-i-charge-gst) - [When to Report Supplies in GST Returns](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/charging-gst-$output-tax$/when-to-report-supplies-in-gst-returns) - [Foreign Currency Transactions](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/charging-gst-$output-tax$/foreign-currency-transactions) - [Claiming GST (Input Tax)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/claiming-gst-$input-tax$) Go to next level - Claiming GST (Input Tax) - [Claiming GST (Input Tax)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/claiming-gst-$input-tax$) - [Conditions for Claiming Input Tax](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/claiming-gst-$input-tax$/conditions-for-claiming-input-tax) - [Importing of Goods](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/claiming-gst-$input-tax$/importing-of-goods) - [Claiming Input Tax in the Right Accounting Period](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/claiming-gst-$input-tax$/claiming-input-tax-in-the-right-accounting-period) - [Claiming Input Tax Incurred to Make Exempt Supplies](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/claiming-gst-$input-tax$/claiming-input-tax-incurred-to-make-exempt-supplies) - [Claiming GST Incurred Before GST Registration/Incorporation](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/claiming-gst-$input-tax$/claiming-gst-incurred-before-gst-registration-incorporation) - [Paying Suppliers After Claiming GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/claiming-gst-$input-tax$/paying-suppliers-after-claiming-gst) - [Common scenarios - Do I claim GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/claiming-gst-$input-tax$/common-scenarios---do-i-claim-gst) - [Filing GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/filing-gst) Go to next level - Filing GST - [Filing GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/filing-gst) - [Overview of GST e-Filing Process](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/filing-gst/overview-of-gst-e-filing-process) - [Completing GST returns](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/filing-gst/completing-gst-returns) - [Correcting Errors Made in GST Return (Filing GST F7)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/filing-gst/correcting-errors-made-in-gst-return-$filing-gst-f7$) - [Due Dates and Requests for Extension](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/filing-gst/due-dates-and-requests-for-extension) - [Late filing or non-filing of GST Returns (F5/F8)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/filing-gst/late-filing-or-non-filing-of-GST-returns-f5-f8) - [Check Status of GST Return](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/filing-gst/check-status-of-gst-return) - [Retrieve acknowledgements / notices / letters](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/filing-gst/retrieve-acknowledgements-notices-letters) - [GST Payments/Refunds](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-payments-refunds) Go to next level - GST Payments/Refunds - [GST Payments/Refunds](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-payments-refunds) - [How to Pay](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-payments-refunds/how-to-pay) - [Experiencing difficulties in paying your tax?](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-payments-refunds/experiencing-difficulties-in-paying-your-tax) - [Late payment or non-payment of GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-payments-refunds/late-payment-or-non-payment-of-gst) - [Refunds](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-payments-refunds/refunds) - [Check Account Summary / Payments](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-payments-refunds/check-account-summary-payments) - [Revising Estimated Assessment](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-payments-refunds/revising-estimated-assessment) - [GST and Digital Economy](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-and-digital-economy) Go to next level - GST and Digital Economy - [GST and Digital Economy](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-and-digital-economy) - [Local businesses importing services and importing or supplying low-value goods](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-and-digital-economy/local-businesses) - [Overseas businesses supplying remote services and low-value goods to Singapore](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-and-digital-economy/overseas-businesses) - [General GST Schemes](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/general-gst-schemes) Go to next level - General GST Schemes - [General GST Schemes](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/general-gst-schemes) - [Cash Accounting Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/general-gst-schemes/cash-accounting-scheme) - [Discounted Sale Price Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/general-gst-schemes/discounted-sale-price-scheme) - [Gross Margin Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/general-gst-schemes/gross-margin-scheme) - [Hand-Carried Exports Scheme (HCES)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/general-gst-schemes/hand-carried-exports-scheme-$hces$) - [Import GST Deferment Scheme (IGDS)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/general-gst-schemes/import-gst-deferment-scheme-$igds$) - [Major Exporter Scheme (MES)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/general-gst-schemes/major-exporter-scheme-$mes$) - [Tourist Refund Scheme (for retailers)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/general-gst-schemes/tourist-refund-scheme-$for-retailers$) - [Zero GST (ZG) Warehouse Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/general-gst-schemes/zero-gst-$zg$-warehouse-scheme) - [Industry-Specific GST Schemes](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/industry-specific-gst-schemes) Go to next level - Industry-Specific GST Schemes - [Industry-Specific GST Schemes](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/industry-specific-gst-schemes) - [Approved Contract Manufacturer and Trader (ACMT) Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/industry-specific-gst-schemes/approved-contract-manufacturer-and-trader-$acmt$-scheme) - [Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/industry-specific-gst-schemes/approved-import-gst-suspension-scheme-$aiss$-$for-aerospace-players$) - [Approved Marine Customer Scheme (AMCS)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/industry-specific-gst-schemes/approved-marine-customer-scheme-$amcs$) - [Approved Marine Fuel Trader (MFT) Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/industry-specific-gst-schemes/approved-marine-fuel-trader-$mft$-scheme) - [Approved Refiner and Consolidator Scheme (ARCS)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/industry-specific-gst-schemes/approved-refiner-and-consolidator-scheme-$arcs$) - [Approved Third Party Logistics (3PL) Company Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/industry-specific-gst-schemes/approved-third-party-logistics-$3pl$-company-scheme) - [Specialised Warehouse Scheme (SWS)](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/industry-specific-gst-schemes/specialised-warehouse-scheme-$sws$) - [Specific Business Sectors](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors) Go to next level - Specific Business Sectors - [Specific Business Sectors](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors) - [Advertising](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/advertising) - [Aerospace and Aviation](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/aerospace-and-aviation) - [Air and Sea Containers](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/air-and-sea-containers) - [Auction](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/auction) - [Biomedical](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/biomedical) - [Bunkering](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/bunkering) - [Charities and Non-Profit Organisations](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/charities-and-non-profit-organisations) - [Construction](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/construction) - [Consultancy and Professional Services](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/consultancy-and-professional-services) - [Digital Payment Tokens](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/digital-payment-tokens) - [e-Commerce](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/e-commerce) - [Energy](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/energy) - [Finance](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/finance) - [Gold Jewellery](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/gold-jewellery) - [Hotel and Food & Beverage](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/hotel-and-food-beverage) - [Logistics and Freight Forwarding](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/logistics-and-freight-forwarding) - [Manufacturing](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/manufacturing) - [Marine and Shipping](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/marine-and-shipping) - [Motor Trade](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/motor-trade) - [Pawnbroking](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/pawnbroking) - [Real Estate](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/real-estate) - [REITs and Registered Business Trusts](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/reits-and-registered-business-trusts) - [Retail](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/retail) - [Telecommunications](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/telecommunications) - [Travel](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/travel) - [Carbon Credits](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/specific-business-sectors/carbon-credits) - [Getting It Right](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/getting-it-right) Go to next level - Getting It Right - [Getting It Right](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/getting-it-right) - [Wrongful Collection of GST by GST-registered persons](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/getting-it-right/wrongful-collection-of-gst-by-gst-registered-persons) - [Voluntary Compliance Initiatives](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/getting-it-right/voluntary-compliance-initiatives) - [Voluntary disclosure of errors for reduced penalties](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/getting-it-right/voluntary-disclosure-of-errors-for-reduced-penalties) - [GST Audits by IRAS](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/getting-it-right/gst-audits-by-iras) - [Object to Audit Assessment](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/getting-it-right/object-to-audit-assessment) - [Tax Evasion or Fraud](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/getting-it-right/tax-evasion-or-fraud) - [Tax Governance and Tax Risk Management](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/getting-it-right/tax-governance-and-tax-risk-management) - [Other Services](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/other-services) Go to next level - Other Services - [Other Services](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/other-services) - [Notifying IRAS of Changes](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/other-services/notifying-iras-of-changes) - [Changing GST Accounting Periods](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/other-services/changing-gst-accounting-periods) - [Advance Ruling System for GST](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/other-services/advance-ruling-system-for-gst) - [GST Rate Change](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-rate-change) Go to next level - GST Rate Change - [GST Rate Change](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-rate-change) - [GST Rate Change for Businesses](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-rate-change/gst-rate-change-for-business) - [GST Rate Change for Consumers](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/gst-rate-change/gst-rate-change-for-consumers1) - [Consumers](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/consumers) Go to next level - Consumers - [Consumers](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/consumers) - [Tourist Refund Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/consumers/tourist-refund-scheme) - [Buying from a GST-registered business](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/consumers/buying-from-a-gst-registered-business) - [Consumers Importing Goods into Singapore](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/consumers/consumers-importing-goods-into-singapore) - [Travellers bringing goods into Singapore](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/consumers/travellers-bringing-goods-into-singapore) - [Purchasing Remote Services from Overseas Service Providers](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/consumers/purchasing-remote-services-from-overseas-service-providers) - [GST on Imported Low-Value Goods](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/consumers/gst-on-imported-low-value-goods) - [Checking if a business is GST-registered](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/consumers/checking-if-a-business-is-gst-registered) - [Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty) - Stamp Duty - [Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty) - [For Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property) Go to next level - For Property - [For Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property) - [Basics of Stamp Duty for Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property/basics-of-stamp-duty-for-property) - [Buying or Acquiring Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property) - [Selling or Disposing Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property) - [Renting a Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property/renting-a-property) - [Paying Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty/for-property/paying-stamp-duty) - [Appeals, Refunds, Reliefs and Remissions](https://www.iras.gov.sg/taxes/stamp-duty/for-property/appeals-refunds-reliefs-and-remissions) - [Getting it right](https://www.iras.gov.sg/taxes/stamp-duty/for-property/getting-it-right) - [Other Services](https://www.iras.gov.sg/taxes/stamp-duty/for-property/other-services) - [For Property-Holding Entities ('PHE')](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-$'phe'$) Go to next level - For Property-Holding Entities ('PHE') - [For Property-Holding Entities ('PHE')](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-$'phe'$) - [Basics of Stamp Duty for Property-Holding Entities](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-$'phe'$/basics-of-stamp-duty-for-property-holding-entities) - [Buying or Acquiring Property-Holding Entities](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-$'phe'$/buying-or-acquiring-property-holding-entities) - [Selling or Disposing Property-Holding Entities](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-$'phe'$/selling-or-disposing-property-holding-entities) - [Paying Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-$'phe'$/paying-stamp-duty) - [Claiming Refunds](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-$'phe'$/claiming-refunds) - [Getting it right](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-$'phe'$/getting-it-right) - [Other Services](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-$'phe'$/other-services) - [For Shares](https://www.iras.gov.sg/taxes/stamp-duty/for-shares) Go to next level - For Shares - [For Shares](https://www.iras.gov.sg/taxes/stamp-duty/for-shares) - [Basics of Stamp Duty for Shares](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/basics-of-stamp-duty-for-shares) - [Mortgaging Shares](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/mortgaging-shares) - [Buying or Acquiring Shares](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/buying-or-acquiring-shares) - [Paying Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/paying-stamp-duty) - [Claiming Refunds, Reliefs and Remissions](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/claiming-refunds-reliefs-and-remissions) - [Getting it right](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/getting-it-right) - [Other Services](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/other-services) - [International Tax](https://www.iras.gov.sg/taxes/international-tax) - International Tax - [International Tax](https://www.iras.gov.sg/taxes/international-tax) - [International Tax Agreements Concluded by Singapore](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore) Go to next level - International Tax Agreements Concluded by Singapore - [International Tax Agreements Concluded by Singapore](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore) - [List of DTAs, Limited DTAs and EOI Arrangements](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore/list-of-dtas-limited-dtas-and-eoi-arrangements) - [Exchange of Information Arrangements](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore/exchange-of-information-arrangements) - [Multilateral Convention on Mutual Administrative Assistance in Tax Matters](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore/multilateral-convention-on-mutual-administrative-assistance-in-tax-matters) - [Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-base-erosion-and-profit-shifting) - [Common Reporting Standard (CRS)](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-$crs$) Go to next level - Common Reporting Standard (CRS) - [Common Reporting Standard (CRS)](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-$crs$) - [CRS Overview and Latest Developments](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-$crs$/crs-overview-and-latest-developments) - [CRS Registration and Deregistration](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-$crs$/crs-registration-and-deregistration) - [CRS Filing](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-$crs$/crs-filing) - [Getting It Right - CRS Compliance](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-$crs$/crs-compliance) - [Basic information for account holders of Financial Institutions](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-$crs$/basic-information-for-account-holders-of-financial-institutions) - [Crypto-Asset Reporting Framework (CARF)](https://www.iras.gov.sg/taxes/international-tax/crypto-asset-reporting-framework-$carf$) Go to next level - Crypto-Asset Reporting Framework (CARF) - [Crypto-Asset Reporting Framework (CARF)](https://www.iras.gov.sg/taxes/international-tax/crypto-asset-reporting-framework-$carf$) - [CARF Overview and Latest Developments](https://www.iras.gov.sg/taxes/international-tax/crypto-asset-reporting-framework-$carf$/carf-overview-and-latest-developments) - [Foreign Account Tax Compliance Act (FATCA)](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-$fatca$) Go to next level - Foreign Account Tax Compliance Act (FATCA) - [Foreign Account Tax Compliance Act (FATCA)](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-$fatca$) - [FATCA Overview and Latest Developments](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-$fatca$/fatca-overview-and-latest-developments) - [FATCA Registration and Deregistration](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-$fatca$/fatca-registration-and-deregistration) - [FATCA Filing](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-$fatca$/fatca-filing) - [FATCA Compliance](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-$fatca$/fatca-compliance) - [Basic information for account holders of Financial Institutions](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-$fatca$/basic-information-for-account-holders-of-financial-institutions) - [Singapore's Competent Authorities for International Tax Agreements](https://www.iras.gov.sg/taxes/international-tax/singapore's-competent-authorities-for-international-tax-agreements) - [List of DTAs, Limited DTAs and EOI Arrangements](https://www.iras.gov.sg/taxes/international-tax/list-of-dtas-limited-dtas-and-eoi-arrangements) - [Dispute Prevention and Resolution](https://www.iras.gov.sg/taxes/international-tax/dispute-prevention-and-resolution) Go to next level - Dispute Prevention and Resolution - [Dispute Prevention and Resolution](https://www.iras.gov.sg/taxes/international-tax/dispute-prevention-and-resolution) - [Mutual Agreement Procedure and Arbitration](https://www.iras.gov.sg/taxes/international-tax/dispute-prevention-and-resolution/mutual-agreement-procedure-$map$-and-arbitration) - [Advance Pricing Arrangements (APAs)](https://www.iras.gov.sg/taxes/international-tax/dispute-prevention-and-resolution/bilateral-multilateral-advance-pricing-arrangements) - [International Compliance Assurance Programme (ICAP)](https://www.iras.gov.sg/taxes/international-tax/dispute-prevention-and-resolution/international-compliance-assurance-programme-$icap$) - [Country-by-Country Reporting (CbCR)](https://www.iras.gov.sg/taxes/international-tax/country-by-country-reporting-$cbcr$) - [Transfer Pricing](https://www.iras.gov.sg/taxes/international-tax/transfer-pricing) - [Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax) - Withholding Tax - [Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax) - [Basics of Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax) Go to next level - Basics of Withholding Tax - [Basics of Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax) - [Overview of Withholding Tax (WHT)](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax/overview-of-withholding-tax-$WHT$) - [Types of Payment and Withholding Tax (WHT) Rates](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax/types-of-payment-and-withholding-tax-rates) - [Payments to Non-Resident Company](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-company) Go to next level - Payments to Non-Resident Company - [Payments to Non-Resident Company](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-company) - [Payments that are Subject to Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-company/payments-that-are-subject-to-withholding-tax) - [Payments that are Not Subject to Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-company/payments-that-are-not-subject-to-withholding-tax) - [Payments to Non-Resident Director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director) Go to next level - Payments to Non-Resident Director - [Payments to Non-Resident Director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director) - [Board director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director/board-director) - [Tax obligations for non-resident director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director/tax-obligations-for-non-resident-director) - [Remuneration of non-resident director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director/remueration-of-non-resident-director) - [Tax refund for resident director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director/tax-refund-for-resident-director) - [Payments to non-resident professional (consultant, trainer, coach, etc.)](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-$consultant-trainer-coach-etc-$) Go to next level - Payments to non-resident professional (consultant, trainer, coach, etc.) - [Payments to non-resident professional (consultant, trainer, coach, etc.)](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-$consultant-trainer-coach-etc-$) - [Non-resident professionals](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-$consultant-trainer-coach-etc-$/non-resident-professional) - [Tax obligations for non-resident professional](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-$consultant-trainer-coach-etc-$/tax-obligations-for-non-resident-professional) - [Treatment of income for non-resident professional](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-$consultant-trainer-coach-etc-$/treatment-of-income-for-non-resident-professional) - [Non-resident professional vs. Employee](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-$consultant-trainer-coach-etc-$/non-resident-professional-vs-employee) - [Tax treaties and non-resident professional](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-$consultant-trainer-coach-etc-$/tax-treaties-and-non-resident-professional) - [Non-resident arbitrator](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-$consultant-trainer-coach-etc-$/non-resident-arbitrator) - [Non-resident mediator](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-$consultant-trainer-coach-etc-$/non-resident-mediator) - [Tax refund for resident professional](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-$consultant-trainer-coach-etc-$/tax-refund-for-resident-professional) - [Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-$artiste-musician-sportsman-etc-$) Go to next level - Payments to non-resident public entertainer (artiste, musician, sportsman, etc.) - [Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-$artiste-musician-sportsman-etc-$) - [Non-resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-$artiste-musician-sportsman-etc-$/non-resident-public-entertainer) - [Tax obligations of non-resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-$artiste-musician-sportsman-etc-$/tax-obligations-of-non-resident-public-entertainer) - [Treatment of income for non-resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-$artiste-musician-sportsman-etc-$/treatment-of-income-for-non-resident-public-entertainer) - [Withholding tax calculations for non-resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-$artiste-musician-sportsman-etc-$/withholding-tax-calculations-for-non-resident-public-entertainer) - [Exemption of income for non-resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-$artiste-musician-sportsman-etc-$/exemptions-of-income-for-non-resident-public-entertainer) - [Tax refund for resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-$artiste-musician-sportsman-etc-$/tax-refund-for-resident-public-entertainer) - [Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)](https://www.iras.gov.sg/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-$srs$-account-$foreigners-prs$) Go to next level - Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs) - [Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)](https://www.iras.gov.sg/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-$srs$-account-$foreigners-prs$) - [Tax obligations for SRS withdrawal](https://www.iras.gov.sg/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-$srs$-account-$foreigners-prs$/tax-obligations-for-srs-withdrawal) - [Calculating withholding tax](https://www.iras.gov.sg/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-$srs$-account-$foreigners-prs$/calculating-withholding-tax) - [Withholding Tax Filing](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing) Go to next level - Withholding Tax Filing - [Withholding Tax Filing](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing) - [Withholding Tax (WHT) Filing and Payment Due Date](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/withholding-tax-filing-and-payment-due-date) - [Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/claim-of-relief-under-the-avoidance-of-double-taxation-agreement-$dta$) - [Common Errors Made by Payers](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/common-errors-made-by-payers) - [How to File](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/how-to-file) - [Making amendment after filing/ claiming refund](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/making-amendment-after-filing-claiming-refund) - [Withholding Tax Payments](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments) Go to next level - Withholding Tax Payments - [Withholding Tax Payments](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments) - [How to Pay](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments/how-to-pay) - [Late payment or non-payment of Withholding Tax (WHT)](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments/late-payment-and-non-payment-of-taxes) - [Confirmation of Payment (CP)](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments/confirmation-of-payment-$cp$) - [Withholding Tax Reporting Compliance](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-reporting-compliance) Go to next level - Withholding Tax Reporting Compliance - [Withholding Tax Reporting Compliance](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-reporting-compliance) - [Voluntary disclosure of errors for reduced penalties](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-reporting-compliance/voluntary-disclosure-of-errors-for-reduced-penalties) - [Tax Evasion or Fraud](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-reporting-compliance/tax-evasion-or-fraud) - [Pillar 2 Top-up Taxes](https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes) - Pillar 2 Top-up Taxes - [Pillar 2 Top-up Taxes](https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes) - [Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)](https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes/global-anti-base-erosion-$globe$-rules-and-domestic-top-up-tax-$dtt$) - [e-Learning on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)](https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes/e-learning-on-global-anti-base-erosion-$globe$-rules-and-domestic-top-up-tax-$dtt$) - [Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax](https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes/registration-for-multinational-enterprise-top-up-tax-and-domestic-top-up-tax) - [Other Taxes](https://www.iras.gov.sg/taxes/other-taxes) - Other Taxes - [Other Taxes](https://www.iras.gov.sg/taxes/other-taxes) - [Trusts](https://www.iras.gov.sg/taxes/other-taxes/trusts) Go to next level - Trusts - [Trusts](https://www.iras.gov.sg/taxes/other-taxes/trusts) - [Income Tax of Estate/ Trust](https://www.iras.gov.sg/taxes/other-taxes/trusts/basics-of-income-tax-of-estate-trust) - [Guide for Administrators or Trustees](https://www.iras.gov.sg/taxes/other-taxes/trusts/guide-for-administrators-or-trustees) - [Working Out Estate/ Trust Income Tax by Trustee and Beneficiary](https://www.iras.gov.sg/taxes/other-taxes/trusts/working-out-estate-trust-income-tax-by-trustee-and-beneficiary) - [Filing Estate/ Trust Income Tax (Form T)](https://www.iras.gov.sg/taxes/other-taxes/trusts/filing-estate-trust-income-tax-$form-t$) - [Paying Estate/ Trust Income Tax](https://www.iras.gov.sg/taxes/other-taxes/trusts/paying-estate-trust-income-tax) - [Gambling Duties](https://www.iras.gov.sg/taxes/other-taxes/gambling-duties) Go to next level - Gambling Duties - [Gambling Duties](https://www.iras.gov.sg/taxes/other-taxes/gambling-duties) - [Basics of Gambling Duties](https://www.iras.gov.sg/taxes/other-taxes/gambling-duties/basics-of-gambling-duties) - [Betting, Lotteries and Sweepstakes](https://www.iras.gov.sg/taxes/other-taxes/gambling-duties/Betting-Lotteries-and-Sweepstakes) - [Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery](https://www.iras.gov.sg/taxes/other-taxes/gambling-duties/Gaming-Machines-Tombola-Continuous-Lucky-Draw-and-Single-Scheduled-Lottery) - [Casino Tax](https://www.iras.gov.sg/taxes/other-taxes/casino-tax) Go to next level - Casino Tax - [Casino Tax](https://www.iras.gov.sg/taxes/other-taxes/casino-tax) - [Filing & Paying Casino Tax](https://www.iras.gov.sg/taxes/other-taxes/casino-tax/filing-paying-casino-tax) - [Income Tax Treatment for International Market Agents & Representatives](https://www.iras.gov.sg/taxes/other-taxes/casino-tax/income-tax-treatment-for-international-market-agents-representatives) - [Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)](https://www.iras.gov.sg/taxes/other-taxes/casino-tax/computing-casino-tax-$gross-gaming-revenue-casino-tax-rates$) - [Charities](https://www.iras.gov.sg/taxes/other-taxes/charities) Go to next level - Charities - [Charities](https://www.iras.gov.sg/taxes/other-taxes/charities) - [Charities / IPCs & Taxes](https://www.iras.gov.sg/taxes/other-taxes/charities/charities-ipcs-taxes) - [Tax Deduction Scheme for Grantmakers](https://www.iras.gov.sg/taxes/other-taxes/charities/tax-deduction-scheme-for-grantmakers) - [Donations & Tax Deductions](https://www.iras.gov.sg/taxes/other-taxes/charities/donations-tax-deductions) - [Bodies of Persons](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons) Go to next level - Bodies of Persons - [Bodies of Persons](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons) - [Overview of bodies of persons & income that is taxable](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/overview_bodiesofpersons) - [Filing Clubs and Associations Income Tax](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/filing-clubs-and-associations-income-tax) - [After Filing Form P1](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/after-filing-formP1) - [Paying Taxes or Claiming Refunds](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/paying-taxes-or-claiming-refunds) - [FAQs](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/FAQs) - [Estate Duty](https://www.iras.gov.sg/taxes/other-taxes/estate-duty) Go to next level - Estate Duty - [Estate Duty](https://www.iras.gov.sg/taxes/other-taxes/estate-duty) - [Estate Duty](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/estate-duty) - [Estate Duty Glossary](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/estate-duty-glossary) - [FAQs](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/faqs) - [Estate Duty Forms](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/estate-duty-forms) - [Getting Estate Duty Clearance](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/getting-estate-duty-clearance) - [How to Calculate Estate Duty](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/how-to-calculate-estate-duty) - [Late Payment or Non-Payment of Estate Duty](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/late-payment-or-non-payment-of-estate-duty) - [Trust (including income from Estates)](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/trust-$including-income-from-estates$) - [How to Pay](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/how-to-pay) - [Schemes](https://www.iras.gov.sg/schemes) Close menu - Schemes - [Schemes](https://www.iras.gov.sg/schemes) - [Government Schemes](https://www.iras.gov.sg/schemes/disbursement-schemes) - Government Schemes - [Government Schemes](https://www.iras.gov.sg/schemes/disbursement-schemes) - [Enterprise Innovation Scheme (EIS)](https://www.iras.gov.sg/schemes/disbursement-schemes/enterprise-innovation-scheme-$eis$) - [Refundable Investment Credit (RIC)](https://www.iras.gov.sg/schemes/disbursement-schemes/refundable-investment-credit-$ric$) - [Jobs Growth Incentive (JGI)](https://www.iras.gov.sg/schemes/disbursement-schemes/jobs-growth-incentive) - [Progressive Wage Credit Scheme (PWCS)](https://www.iras.gov.sg/schemes/disbursement-schemes/progressive-wage-credit-scheme) Go to next level - Progressive Wage Credit Scheme (PWCS) - [Progressive Wage Credit Scheme (PWCS)](https://www.iras.gov.sg/schemes/disbursement-schemes/progressive-wage-credit-scheme) - [PWCS Glossary](https://www.iras.gov.sg/schemes/disbursement-schemes/progressive-wage-credit-scheme/pwcs-glossary) - [Uplifting Employment Credit (UEC)](https://www.iras.gov.sg/schemes/disbursement-schemes/uplifting-employment-credit) - [Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO)](https://www.iras.gov.sg/schemes/disbursement-schemes/senior-employment-credit-$sec$-cpf-transition-offset-$cto$-and-enabling-employment-credit-$eec$) - [Self-review for Eligibility of Payouts](https://www.iras.gov.sg/schemes/disbursement-schemes/self-review-for-eligibility-of-government-schemes) - [SkillsFuture Enterprise Credit](https://www.iras.gov.sg/schemes/disbursement-schemes/skillsfuture-enterprise-credit) - [MediShield Life (MSHL)](https://www.iras.gov.sg/schemes/disbursement-schemes/medishield-life-$mshl$) - [CareShield Life (CSHL)](https://www.iras.gov.sg/schemes/disbursement-schemes/careshield-life-$cshl$) - [Corporate Income Tax](https://www.iras.gov.sg/schemes/corporate-income-tax) - Corporate Income Tax - [Corporate Income Tax](https://www.iras.gov.sg/schemes/corporate-income-tax) - [Corporate Volunteer Scheme](https://www.iras.gov.sg/schemes/corporate-income-tax/business-and-ipc-partnership-scheme) - [Double Tax Deduction for Internationalisation Scheme](https://www.iras.gov.sg/schemes/corporate-income-tax/double-tax-deduction-for-internationalisation-scheme) - [GST](https://www.iras.gov.sg/schemes/gst) - GST - [GST](https://www.iras.gov.sg/schemes/gst) - [General GST Schemes](https://www.iras.gov.sg/schemes/gst/general-gst-schemes) Go to next level - General GST Schemes - [General GST Schemes](https://www.iras.gov.sg/schemes/gst/general-gst-schemes) - [Cash Accounting Scheme](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/cash-accounting-scheme) - [Discounted Sale Price Scheme](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/discounted-sale-price-scheme) - [Gross Margin Scheme](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/gross-margin-scheme) - [Hand-Carried Exports Scheme (HCES)](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/hand-carried-exports-scheme-$hces$) - [Major Exporter Scheme (MES)](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/major-exporter-scheme-$mes$) - [Tourist Refund Scheme (TRS) for Businesses](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/tourist-refund-scheme-$trs$) - [Zero GST (ZG) Warehouse Scheme](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/zero-gst-$zg$-warehouse-scheme) - [Industry-Specific GST Schemes](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes) Go to next level - Industry-Specific GST Schemes - [Industry-Specific GST Schemes](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes) - [Approved Contract Manufacturer and Trader (ACMT) Scheme](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-contract-manufacturer-and-trader-$acmt$-scheme) - [Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-import-gst-suspension-scheme-$aiss$-$for-aerospace-players$) - [Approved Marine Customer Scheme (AMCS)](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-marine-customer-scheme-$amcs$) - [Approved Marine Fuel Trader (MFT) Scheme](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-marine-fuel-trader-$mft$-scheme) - [Approved Refiner and Consolidator Scheme (ARCS)](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-refiner-and-consolidator-scheme-$arcs$) - [Approved Third Party Logistics (3PL) Company Scheme](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-third-party-logistics-$3pl$-company-scheme) - [Specialised Warehouse Scheme (SWS)](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/specialised-warehouse-scheme-$sws$) - [Individual Income Tax](https://www.iras.gov.sg/schemes/individual-income-tax) - Individual Income Tax - [Individual Income Tax](https://www.iras.gov.sg/schemes/individual-income-tax) - [Angel Investors Tax Deduction Scheme (AITD)](https://www.iras.gov.sg/schemes/individual-income-tax/angel-investors-tax-deduction-scheme-$aitd$) - [Not Ordinarily Resident (NOR) Scheme](https://www.iras.gov.sg/schemes/individual-income-tax/not-ordinarily-resident-$nor$-scheme) - [SRS contributions and tax relief](https://www.iras.gov.sg/schemes/individual-income-tax/srs-contributions-and-tax-relief) - [Tax on SRS withdrawals](https://www.iras.gov.sg/schemes/individual-income-tax/tax-on-srs-withdrawals) - [Withholding Tax on SRS](https://www.iras.gov.sg/schemes/individual-income-tax/withholding-tax-on-srs) - [Digital Services](https://www.iras.gov.sg/digital-services) Close menu - Digital Services - [Digital Services](https://www.iras.gov.sg/digital-services) - [Employees](https://www.iras.gov.sg/digital-services/employees) - Digital Services for Employees - [Digital Services for Employees](https://www.iras.gov.sg/digital-services/employees) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Amend Tax Bill](https://www.iras.gov.sg/digital-services/employees/amend-tax-bill) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Appeal for Penalty Waiver](https://www.iras.gov.sg/digital-services/employees/appeal-penalty-waiver) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for Extension of Time to File](https://www.iras.gov.sg/digital-services/employees/apply-extension-of-time-to-file) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply/Manage GIRO Plan](https://www.iras.gov.sg/digital-services/employees/apply-for-payment-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Check Employment Income Status](https://www.iras.gov.sg/digital-services/employees/check-employment-income-status) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) File Income Tax Return](https://www.iras.gov.sg/digital-services/employees/file-income-tax-return) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Manage Tax Agent Authorisation](https://www.iras.gov.sg/digital-services/employees/manage-tax-agent-authorisation) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) myTax Mail](https://www.iras.gov.sg/digital-services/employees/mytax-mail) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https://www.iras.gov.sg/digital-services/employees/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Search AIS Organisation](https://www.iras.gov.sg/digital-services/employees/search-ais-organisation) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Contact & Notification Preferences](https://www.iras.gov.sg/digital-services/employees/update-contact-details) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Update Duplicate Relief Claim](https://www.iras.gov.sg/digital-services/employees/update-duplicate-relief-claim) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https://www.iras.gov.sg/digital-services/employees/view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https://www.iras.gov.sg/digital-services/employees/view-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Individual Tax Notices](https://www.iras.gov.sg/digital-services/employees/view-individual-tax-notices) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View/Transfer Parenthood Tax Rebate (PTR)](https://www.iras.gov.sg/digital-services/employees/view-transfer-parenthood-tax-rebate-$ptr$) - [View more](https://www.iras.gov.sg/digital-services/employees) - [Self-employed](https://www.iras.gov.sg/digital-services/self-employed) - Digital Services for Self-employed - [Digital Services for Self-employed](https://www.iras.gov.sg/digital-services/self-employed) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) File Income Tax Return](https://www.iras.gov.sg/digital-services/self-employed/file-income-tax-return) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Search Commission-Paying Organisation](https://www.iras.gov.sg/digital-services/self-employed/search-commission-paying-organisation) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for EIS Cash Payout](https://www.iras.gov.sg/digital-services/self-employed/apply-for-eis-cash-payout) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Apply Extension of Time to File](https://www.iras.gov.sg/digital-services/self-employed/apply-extension-of-time-to-file) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Individual Tax Notices](https://www.iras.gov.sg/digital-services/self-employed/view-individual-tax-notices) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Amend Tax Bill](https://www.iras.gov.sg/digital-services/self-employed/amend-tax-bill) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Update Duplicate Relief Claim](https://www.iras.gov.sg/digital-services/self-employed/update-duplicate-relief-claim) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View/Transfer Parenthood Tax Rebate (PTR)](https://www.iras.gov.sg/digital-services/self-employed/view-transfer-PTR) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https://www.iras.gov.sg/digital-services/self-employed/view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https://www.iras.gov.sg/digital-services/self-employed/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply/ Manage GIRO Plan](https://www.iras.gov.sg/digital-services/self-employed/apply-manage-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https://www.iras.gov.sg/digital-services/self-employed/view-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Appeal for Penalty Waiver](https://www.iras.gov.sg/digital-services/self-employed/appeal-for-penalty-waiver) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Contact & Notification Preferences](https://www.iras.gov.sg/digital-services/self-employed/update-contact-notification-preferences) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) myTax Mail](https://www.iras.gov.sg/digital-services/self-employed/mytax-mail) - [View more](https://www.iras.gov.sg/digital-services/self-employed) - [Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)](https://www.iras.gov.sg/digital-services/intermediaries-of-self-employed-persons-$taxi-drivers-private-hire-car-drivers$) - Digital Services for Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers) - [Digital Services for Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)](https://www.iras.gov.sg/digital-services/intermediaries-of-self-employed-persons-$taxi-drivers-private-hire-car-drivers$) - [![](https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3) Submit Income Records for Self-Employed](https://www.iras.gov.sg/digital-services/intermediaries-of-self-employed-persons-$taxi-drivers-private-hire-car-drivers$/submit-income-records-for-self-employed) - [View more](https://www.iras.gov.sg/digital-services/intermediaries-of-self-employed-persons-$taxi-drivers-private-hire-car-drivers$) - [Employers](https://www.iras.gov.sg/digital-services/employers) - Digital Services for Employers - [Digital Services for Employers](https://www.iras.gov.sg/digital-services/employers) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) myTax Mail](https://www.iras.gov.sg/digital-services/employers/mytax-mail) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Tax Clearance - File Form IR21](https://www.iras.gov.sg/digital-services/employers/tax-clearance---file-form-ir21) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Tax Clearance - View Form IR21 Records](https://www.iras.gov.sg/digital-services/employers/tax-clearance---view-form-ir21-records) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Tax Clearance - View Tax Clearance Notices/Letters](https://www.iras.gov.sg/digital-services/employers/tax-clearance---view-tax-clearance-notices-letters) - [![](https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3) Submit Employment Income Records](https://www.iras.gov.sg/digital-services/employers/submit-employment-income-records) - [![](https://www.iras.gov.sg/images/default-source/icons-png/approve.png?sfvrsn=a3891243_3) Register for AIS](https://www.iras.gov.sg/digital-services/employers/register-for-ais) - [![](https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3) Search AIS Organisation](https://www.iras.gov.sg/digital-services/employers/search-ais-organisation) - [![](https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3) Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset – Eligibility Search and Breakdown Request](https://www.iras.gov.sg/digital-services/employers/senior-employment-credit-enabling-employment-credit-and-cpf-transition-offset-eligibility-search-and-breakdown-request) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Jobs Growth Incentive – Breakdown Records](https://www.iras.gov.sg/digital-services/employers/wage-credit-scheme-breakdown-request) - [![](https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3) Progressive Wage Credit Scheme – Eligibility Search and Breakdown Request](https://www.iras.gov.sg/digital-services/employers/progressive-wage-credit-scheme-eligibility-search-and-breakdown-request) - [![](https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_7) Pay Taxes](https://www.iras.gov.sg/digital-services/employers/pay-taxes) - [View more](https://www.iras.gov.sg/digital-services/employers) - [Partnerships](https://www.iras.gov.sg/digital-services/partnerships) - Digital Services for Partnerships - [Digital Services for Partnerships](https://www.iras.gov.sg/digital-services/partnerships) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) File Partnership Income Tax Return](https://www.iras.gov.sg/digital-services/partnerships/file-partnership-income-tax-return) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for Extension of Time to File](https://www.iras.gov.sg/digital-services/partnerships/apply-for-extension-of-time-to-file) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Appeal for Penalty Waiver](https://www.iras.gov.sg/digital-services/partnerships/appeal-for-penalty-waiver) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Partnership Contact Details](https://www.iras.gov.sg/digital-services/partnerships/update-partnership-contact-details) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) myTax Mail](https://www.iras.gov.sg/digital-services/partnerships/mytax-mail) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for EIS Cash Payout](https://www.iras.gov.sg/digital-services/partnerships/apply-for-eis-cash-payout) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View EIS Cash Payout Application Status](https://www.iras.gov.sg/digital-services/partnerships/view-eis-cash-payout-application-status) - [![](https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3) Submit EIS Enhanced Deduction/ Allowance Records](https://www.iras.gov.sg/digital-services/partnerships/submit-eis-enhanced-deduction--allowance-records) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View EIS Notices/ Letters](https://www.iras.gov.sg/digital-services/partnerships/view-eis-notices-letters) - [View more](https://www.iras.gov.sg/digital-services/partnerships) - [Companies/ Tax agents](https://www.iras.gov.sg/digital-services/companies-tax-agents) - Digital Services for Companies/ Tax agents - [Digital Services for Companies/ Tax agents](https://www.iras.gov.sg/digital-services/companies-tax-agents) - [![](https://www.iras.gov.sg/images/default-source/icons-png/bots.png?sfvrsn=6454fb07_5) Check Statuses relating to Corporate Income Tax](https://www.iras.gov.sg/digital-services/companies-tax-agents/check-statuses-relating-to-corporate-income-tax) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https://www.iras.gov.sg/digital-services/companies-tax-agents/view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https://www.iras.gov.sg/digital-services/companies-tax-agents/view-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Notices/ Letters - Corporate Tax](https://www.iras.gov.sg/digital-services/companies-tax-agents/view-notices-letters---corporate-tax) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Access Tax Agent e-Services](https://www.iras.gov.sg/digital-services/companies-tax-agents/access-tax-agent-e-services) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https://www.iras.gov.sg/digital-services/companies-tax-agents/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply/ Manage GIRO Plan](https://www.iras.gov.sg/digital-services/companies-tax-agents/apply-manage-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses)](https://www.iras.gov.sg/digital-services/companies-tax-agents/update-notice-preferences-$businesses$) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Corporate Tax Filing Status](https://www.iras.gov.sg/digital-services/companies-tax-agents/view-corporate-tax-filing-status) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Access Company Dashboard](https://www.iras.gov.sg/digital-services/companies-tax-agents/access-company-dashboard) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) File Form C-S/ Form C-S (Lite)](https://www.iras.gov.sg/digital-services/companies-tax-agents/file-form-c-s-form-c-s-$lite$) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Corporate Profile/ Contact Details](https://www.iras.gov.sg/digital-services/companies-tax-agents/update-corporate-profile-contact-details) - [View more](https://www.iras.gov.sg/digital-services/companies-tax-agents) - [Commission-paying organisations](https://www.iras.gov.sg/digital-services/commission-paying-organisations) - Digital Services for Commission-paying organisations - [Digital Services for Commission-paying organisations](https://www.iras.gov.sg/digital-services/commission-paying-organisations) - [![](https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3) e-Submission of Commission](https://www.iras.gov.sg/digital-services/commission-paying-organisations/e-submission-of-commission) - [![](https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3) Submit Commission Records](https://www.iras.gov.sg/digital-services/commission-paying-organisations/submit-commission-records) - [View more](https://www.iras.gov.sg/digital-services/commission-paying-organisations) - [Property Owners](https://www.iras.gov.sg/digital-services/property-owners) - Digital Services for Property Owners - [Digital Services for Property Owners](https://www.iras.gov.sg/digital-services/property-owners) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply/ Withdraw for Owner-Occupier Tax Rates](https://www.iras.gov.sg/digital-services/property-owners/apply-withdraw-for-owner-occupier-tax-rates) - [IRAS Apply for Land Remission](https://www.iras.gov.sg/digital-services/property-owners/apply-for-land-remission) - [IRAS Apply / Manage GIRO Plan](https://www.iras.gov.sg/digital-services/property-owners/apply-manage-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply House and/or Unit Number](https://www.iras.gov.sg/digital-services/property-owners/apply-house-and-or-unit-number) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Check Property Tax Balance](https://www.iras.gov.sg/digital-services/property-owners/check-property-tax-balance) - [IRAS Inbox (myTax Mail)](https://www.iras.gov.sg/digital-services/property-owners/mytax-mail) - [IRAS Object to Annual Value](https://www.iras.gov.sg/digital-services/property-owners/object-to-annual-value) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https://www.iras.gov.sg/digital-services/property-owners/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Property Tax Calculator](https://www.iras.gov.sg/digital-services/property-owners/property-tax-calculator) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Appeal for Penalty Waiver](https://www.iras.gov.sg/digital-services/property-owners/appeal-for-penalty-waiver) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Contact & Notice Preferences (Individuals)](https://www.iras.gov.sg/digital-services/property-owners/update-contact-notice-preferences-$individuals$) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses/Tax Agents)](https://www.iras.gov.sg/digital-services/property-owners/update-notice-preferences-$businesses-tax-agents$) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https://www.iras.gov.sg/digital-services/property-owners/view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) View GIRO Plan](https://www.iras.gov.sg/digital-services/property-owners/view-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Property Tax Notices (Individuals)](https://www.iras.gov.sg/digital-services/property-owners/view-property-tax-notices-individuals) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Property Tax Notices (Businesses / Tax Agents)](https://www.iras.gov.sg/digital-services/property-owners/view-property-tax-notices-$businesses-tax-agents$) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Property Summary](https://www.iras.gov.sg/digital-services/property-owners/view-property-summary) - [IRAS Submit Property Tax Information](https://www.iras.gov.sg/digital-services/property-owners/submit-property-tax-information) - [View more](https://www.iras.gov.sg/digital-services/property-owners) - [Property Professionals](https://www.iras.gov.sg/digital-services/property-professionals) - Digital Services for Property Professionals - [Digital Services for Property Professionals](https://www.iras.gov.sg/digital-services/property-professionals) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply House and/or Unit Number](https://www.iras.gov.sg/digital-services/property-professionals/apply-house-and-or-unit-number) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Check Annual Value of Property](https://www.iras.gov.sg/digital-services/property-professionals/check-annual-value-of-property) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Object to Annual Value](https://www.iras.gov.sg/digital-services/property-professionals/object-to-annual-value) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Property Ownership](https://www.iras.gov.sg/digital-services/property-professionals/update-property-ownership) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Submit Property Tax Information](https://www.iras.gov.sg/digital-services/property-professionals/submit-property-tax-information) - [View more](https://www.iras.gov.sg/digital-services/property-professionals) - [GST](https://www.iras.gov.sg/digital-services/gst) - Digital Services for GST - [Digital Services for GST](https://www.iras.gov.sg/digital-services/gst) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https://www.iras.gov.sg/digital-services/gst/view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View/ Cancel Payment Plan](https://www.iras.gov.sg/digital-services/gst/view-cancel-payment-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_7) myTax Mail](https://www.iras.gov.sg/digital-services/gst/mytax-mail) - [![](https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3) GST Registered Business Search](https://www.iras.gov.sg/digital-services/gst/gst-registered-business-search) - [![](https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_7) Notices/ Letters](https://www.iras.gov.sg/digital-services/gst/notices-letters) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) File GST Return/ Edit Past Return](https://www.iras.gov.sg/digital-services/gst/file-gst-return-edit-past-return) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https://www.iras.gov.sg/digital-services/gst/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for Payment Plan](https://www.iras.gov.sg/digital-services/gst/apply-for-payment-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses)](https://www.iras.gov.sg/digital-services/gst/update-notice-preferences-$businesses$) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Retrieve GST Returns/ Assessments for ASK Review](https://www.iras.gov.sg/digital-services/gst/retrieve-gst-returns-assessments-for-ask-review) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View GST Filing Status](https://www.iras.gov.sg/digital-services/gst/view-gst-filing-status) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update GST Contact Details](https://www.iras.gov.sg/digital-services/gst/update-gst-contact-details) - [View more](https://www.iras.gov.sg/digital-services/gst) - [Stamp Duty](https://www.iras.gov.sg/digital-services/stamp-duty) - Digital Services for Stamp Duty - [Digital Services for Stamp Duty](https://www.iras.gov.sg/digital-services/stamp-duty) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Stamp Lease/ Tenancy Documents](https://www.iras.gov.sg/digital-services/stamp-duty/stamping-lease-tenancy) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Stamp Mortgage Documents](https://www.iras.gov.sg/digital-services/stamp-duty/stamping-mortgage) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Stamp Sale and Purchase Documents (For Sellers)](https://www.iras.gov.sg/digital-services/stamp-duty/stamping-sale-and-purchase-$for-buyers$) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Stamp Sale and Purchase Documents (For Buyers)](https://www.iras.gov.sg/digital-services/stamp-duty/stamping-sale-and-purchase-$for-sellers$) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Stamp Share Transfer Documents](https://www.iras.gov.sg/digital-services/stamp-duty/stamping-shares) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Amend/ Revise Stamping Record](https://www.iras.gov.sg/digital-services/stamp-duty/requests-amendment-to-stamp-certificate) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Stamp Trust Documents](https://www.iras.gov.sg/digital-services/stamp-duty/stamping-others---declaration-of-trust-trust-deed) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for Assessment/ Appeal for Waiver](https://www.iras.gov.sg/digital-services/stamp-duty/requests-apply-for-assessment-appeal-remission) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Pay Stamp Duty](https://www.iras.gov.sg/digital-services/stamp-duty/stamping-additional-stamp-duty) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family](https://www.iras.gov.sg/digital-services/stamp-duty/stamping-exemptions-remissions---transfer-of-hdb-flat-within-family) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Stamping: Others - Other Transfer (Dutiable documents)](https://www.iras.gov.sg/digital-services/stamp-duty/stamping-others---other-transfer-$dutiable-documentsstamping-others---other-transfer-\(dutiable-documents$) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Object to Assessment](https://www.iras.gov.sg/digital-services/stamp-duty/requests-object-to-an-assessment) - [![](https://www.iras.gov.sg/images/default-source/icons-png/bots.png?sfvrsn=6454fb07_5) Stamp Duty Chatbot](https://www.iras.gov.sg/digital-services/stamp-duty/stamp-duty-chatbot) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Manage GIRO Arrangement](https://www.iras.gov.sg/digital-services/stamp-duty/account--manage-giro-arrangement) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Update Contact Details for Stamp Duty](https://www.iras.gov.sg/digital-services/stamp-duty/profile--update-contact-details-for-stamp-duty) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) View Account Summary](https://www.iras.gov.sg/digital-services/stamp-duty/account--view-account-summary) - 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[Accounting/ Tax Software](https://www.iras.gov.sg/digital-collaboration/for-software-developers/accounting-tax-software) - [IRAS Accounting Software Register Plus (ASR+)](https://www.iras.gov.sg/digital-collaboration/for-software-developers/accounting-tax-software/iras-accounting-software-register-plus) - [IRAS Digital Integration Incentive (DII)](https://www.iras.gov.sg/digital-collaboration/for-software-developers/accounting-tax-software/iras-digital-integration-incentive-$dii$) - [Payroll Software](https://www.iras.gov.sg/digital-collaboration/for-software-developers/payroll-software) Go to next level - Payroll Software - [Payroll Software](https://www.iras.gov.sg/digital-collaboration/for-software-developers/payroll-software) - [How to support AIS submission as a vendor](https://www.iras.gov.sg/digital-collaboration/for-software-developers/payroll-software/how-to-support-ais-submission-as-a-vendor) - [\#SeamlessFilingFromSoftware (\#SFFS) for Tax Clearance (IR21)](https://www.iras.gov.sg/digital-collaboration/for-software-developers/payroll-software/seamlessfilingfromsoftware-$-sffs$-for-tax-clearance-$ir21$) [LOGIN](https://mytax.iras.gov.sg/login/selection) - [Home](https://www.iras.gov.sg/) - [Taxes](https://www.iras.gov.sg/taxes) - [Property Tax](https://www.iras.gov.sg/taxes/property-tax) - [Property Owners](https://www.iras.gov.sg/taxes/property-tax/property-owners) - Information for HDB Flat Owners ## [Property Owners](https://www.iras.gov.sg/taxes/property-tax/property-owners) - [2026 Property Tax Bill](https://www.iras.gov.sg/taxes/property-tax/property-owners/2026-property-tax-bill) - [Property Tax At A Glance](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-at-a-glance) - Back - [What is Property Tax](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-at-a-glance/what-is-property-tax) - [Where Does My Tax Money Go](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-at-a-glance/where-does-my-tax-money-go) - [How Is It Calculated](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-at-a-glance/how-is-it-calculated) - [When and How Do I Pay For It](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-at-a-glance/when-and-how-do-i-pay-for-it) - [Why and When Does the Amount Change](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-at-a-glance/why-and-when-does-the-amount-change) - [Annual Value](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value) - Back - [Understanding your Industrial Property Annual Value](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value/understanding-your-industrial-property-annual-value) - [Property Tax Rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates) - [Information for HDB Flat Owners](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners) - [Tax Bills and Notices](https://www.iras.gov.sg/taxes/property-tax/property-owners/tax-bills-and-notices) - [View Statement of Account or View Bills and Notices](https://www.iras.gov.sg/taxes/property-tax/property-owners/view-statement-of-account-or-view-bills-and-notices) - [Payments](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments) - Back - [How to Pay](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/how-to-pay) - [Experiencing difficulties in paying your tax?](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/experiencing-difficulties-in-paying-your-tax) - [Late payment or non-payment of Property Tax](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/late-payment-or-non-payment-of-property-tax) - [Object to Annual Value](https://www.iras.gov.sg/taxes/property-tax/property-owners/object-to-annual-value) - [Property Tax Reliefs](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-reliefs) - Back - [Lower Property Tax Rates for Owner-Occupied Residential Properties](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-reliefs/lower-property-tax-rates-for-owner-occupied-residential-properties) - [Property Tax Remission for Building a Residential Landed Property in Singapore](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-reliefs/property-tax-remission-building-residential-landed-property-in-singapore) - [Property Tax Exemptions for a Registered Charity](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-reliefs/property-tax-exemptions-for-a-registered-charity) - [Your situation](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation) - Back - [Selling my property](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation/selling-my-property) - [Selling my property (en bloc sales)](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation/selling-my-property-$en-bloc-sales$) - [Renting out my property](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation/renting-out-my-property) - [Carrying out works to my property](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation/carrying-out-works-to-my-property) - [Demolishing or Rebuilding my property](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation/demolishing-or-rebuilding-my-property) - [Moving out of my property](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation/moving-out-of-my-property) # Information for HDB Flat Owners Share: Learn more about how to calculate and pay tax on your HDB flat, as well as the tax implications when you sublet or sell your flat. On this page: Tax payment for HDB owners - [Tax payment for HDB owners](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title1) - [How much property tax to pay](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title2) - More - [Temporary extension of stay](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title3) - [Subletting your HDB flat or rooms](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title4) - [Selling your flat](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title5) - [FAQs](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title6) - [Related Content](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title7) ## Tax payment for HDB owners Property tax is a tax on ownership of property, whether it is occupied or vacant. It is different from Income Tax, which applies to the rental income earned from renting out the property. The [tax rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates "tax rates") for owner-occupied HDB flats are substantially lower than non-owner-occupier residential tax rates. IRAS will send out the property tax bills in batches to HDB owners from December for property tax in the ensuing year. The payment due date is stated in the property tax bill and payment must be made before the date to avoid a late payment penalty fee. All other property tax bills/notices must be paid within 30 days of the bill/notice. If you buy a new flat directly from HDB Within a year of taking possession of your flat, IRAS will send a valuation notice with the assessed annual value (AV) of your flat, and your first property tax bill with the amount of property tax payable from the date of possession. To avoid missing payment due dates, we encourage you to pay your property tax by [GIRO](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/how-to-pay "GIRO") where you can choose to enjoy up to 12 monthly interest-free instalments or a one-time GIRO deduction. View the other available [modes of payment](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/how-to-pay "modes of payment"). ### Late payment Do note that a penalty of 5% will be levied for late payment. If you are facing difficulties in paying your tax, we encourage you to [reach out to us early](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/experiencing-difficulties-in-paying-your-tax "reach out to us early") to work out a suitable payment arrangement. ## How much property tax to pay The property tax is calculated by multiplying the [Annual Value (AV)](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value "Annual Value (AV)") of the property with the prevailing [property tax rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates "property tax rate"). ### Property Tax Rates If you live in your flat, you will pay [owner-occupier tax rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-reliefs/lower-property-tax-rates-for-owner-occupied-residential-properties "Property Tax Rates for Owner-Occupied Residential Properties"). For owner-occupied HDB flats, you need not pay the first \$12,000 of the AV. The remaining AV will be taxed at the lowest tier of 4%. If you do not live in your flat, your tax will be computed based on the non-owner-occupier residential tax rates, which is progressive and starts at 12% of the AV. [Example: 4 Room HDB Flat with AV of \$16,020](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#example--4-room-hdb-flat-with-av-of--16-020) \| Owner-Occupied: AV, and Tax Rates (effective from 1 Jan 2025) \| Owner-Occupied: Tax Payable \| \|---\|---\| \| First \$12,000 @0% \| \$0 \| \| Next \$4,020 @4% \| \$160.80 \| Tax Payable: \$160.80 \| Non-Owner Occupied: AV, and Tax Rates (effective from 1 Jan 2025) \| Non-Owner Occupied: Tax Payable \| \|---\|---\| \| First \$16,020@12% \| \$1,922.40 \| Tax Payable: \$1,922.40 ### Annual Value IRAS assesses HDB flats by analysing the recent rental rates of the various room types. The data for rental rates is available from the e-Stamping records. In general, bigger and more centrally located flats have higher rental rates and AVs. View the average rental rates in your estate on the [HDB website.](http://www.hdb.gov.sg/cs/infoweb/residential/renting-a-flat/renting-from-the-open-market/rental-statistics "HDB website.") ## Temporary extension of stay If you have bought a resale HDB flat, you have to pay property tax as the new owner of the flat from the date of transfer. HDB allows sellers to extend their stay for a default period of 3 months after the sale of the flat to the new owner. If you have agreed to this arrangement with the seller, you have to pay property tax at the higher non-owner-occupier residential tax rate for the 3 months as you are not staying in the flat. Hence, you will not enjoy the concessionary owner-occupier tax rates for the extension period. This is stated in the HDB Terms and Condition and the Letter of Acceptance and Indemnity during the temporary extension of stay application. After the 3-month temporary extension of stay period is over, owner-occupier rates will automatically apply. Owners need not write in to IRAS to apply for the owner-occupier tax rates. Please refer to the examples on property tax payable if a temporary extension of stay is applicable: Expand all [Example 1: 3-Room HDB Flat with AV \$12,060 (3-month extension from transfer date of 1 July)](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#example-1--3-room-hdb-flat-with-av--12-060--3-month-extension-from-transfer-date-of-1-july-) \| Period \| AV, and Tax Rates (effective from 1 Jan 2025) \| Amount Payable \| \|---\|---\|---\| \| Extension Period: 1 Jul - 30 Sep \| First \$12,060@12% \| \= \$361.80 \| \| Owner-Occupied: 1 Oct - 31 Dec \| First \$12,000@0% \| \= \$0.00 \| \| Owner-Occupied: 1 Oct - 31 Dec \| Next \$60@4% \| \= \$0.60 \| Total Property Tax Payable by Buyer = \$362.40 Increase in Property Tax Payable due to Extension of Stay = \$361.20 [Example 2: 4-Room HDB Flat with AV \$16,020 (3-month extension from transfer date of 1 August)](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#example-2--4-room-hdb-flat-with-av--16-020--3-month-extension-from-transfer-date-of-1-august-) \| Period \| AV, and Tax Rates (effective from 1 Jan 2025) \| Amount Payable \| \|---\|---\|---\| \| Extension Period: 1 Aug - 31 Oct \| First \$16,020@12% \| \= \$480.60 \| \| Owner-Occupied: 1 Nov - 31 Dec \| First \$12,000@0% \| \= \$0.00 \| \| Owner-Occupied: 1 Nov - 31 Dec \| Next \$4,020@4% \| \= \$26.80 \| Total Property Tax Payable by Buyer = \$507.40 Increase in Property Tax Payable due to Extension of Stay = \$440.40 [Example 3: 5- Room HDB Flat with AV \$17,400 (3-month extension from transfer date of 1 August)](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#example-3--5--room-hdb-flat-with-av--17-400--3-month-extension-from-transfer-date-of-1-august-) \| Period \| AV, and Tax Rates (effective from 1 Jan 2025) \| Amount Payable \| \|---\|---\|---\| \| Extension Period: 1 Aug - 31 Oct \| First \$17,400@12% \| \= \$522 \| \| Owner-Occupied: 1 Nov - 31 Dec \| First \$12,000@0% \| \= \$0.00 \| \| Owner-Occupied: 1 Nov - 31 Dec \| Next \$5,400@4% \| \= \$36 \| Total Property Tax Payable by Buyer = \$558.00 Increase in Property Tax Payable due to Extension of Stay = \$468.00 Use the [property tax calculator](https://mytax.iras.gov.sg/portal/property/interactive-tax-calculator) to find out how much tax you have to pay during the temporary extension of stay period by changing the occupancy status to “Let-Out". Early termination of the temporary extension of stay If the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month. Please refer to the examples on property tax payable: [Example: 3-Room HDB Flat with AV \$12,060 (HDB gave 3-month of extension from transfer date of 1 Jul and buyer terminates the extension stay from 1 Aug\)](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#example--3-room-hdb-flat-with-av--12-060--hdb-gave-3-month-of-extension-from-transfer-date-of-1-jul-and-buyer-terminates-the-extension-stay-from-1-aug--) \| Period \| AV, and Tax Rates (effective from 1 Jan 2025) \| Amount Payable \| \|---\|---\|---\| \| Initial 3 months extension stay period: 1 Jul - 30 Sep \| First \$12,060@12% \| \= \$361.80 \| Total Property Tax Payable by Buyer = \$361.80* (before notification of the early termination of extension) \| Period \| AV, and Tax Rates (effective from 1 Jan 2025) \| Amount Payable \| \|---\|---\|---\| \| Actual Extension Stay Period: 1 Jul - 1 Aug \| First \$12,060@12% \| \= \$124.49 \| \| Owner-Occupied: 2 Aug - 30 Sep \| First \$12,000@0% \| \= \$0.00 \| \| Owner-Occupied: 2 Aug - 30 Sep \| Next \$60@4% \| \= \$0.39 \| Total Property Tax Payable by Buyer = \$124.88 (after notification of the early termination of extension) * Total Amount of Property Tax Credit to the Buyer = -\$236.92** \*The buyer will start to occupy the HDB flat from 2 Aug ## Subletting your HDB flat or rooms When you sublet some of your rooms while still occupying the flat, you will be taxed at the owner-occupier tax rates. Please ensure that your tenant/agent stamps the rental agreement as "partially let" instead of "wholly let" to continue enjoying the owner-occupier tax rates. If the owner-occupier tax rates have been accidentally withdrawn due to incorrect stamping, please apply for the reinstatement of your owner-occupier tax rates by [writing to IRAS](https://mytax.iras.gov.sg/portal/correspondence/mytax-mail) to: - Confirm that you are living in your property - Submit a copy of the tenancy agreement and/or approval letter from HDB on room rentals (if any). ## Selling your flat ### Apportionment of tax Upon sale of your flat, HDB will notify IRAS of the transfer of the HDB flat. HDB officers or your lawyer/agent will assist in apportioning the tax amount and seeking reimbursement from the buyer. IRAS does not apportion nor arbitrate property tax liabilities between the parties. ### Termination of GIRO If you are on GIRO arrangement, please arrange to pay the property tax in full at least one week before the completion date of the sale of your flat. There will be no further GIRO deduction once you have settled the full payment. Check on your outstanding amount and arrange for payment at mytax.iras.gov.sg \> Account \> [Pay Taxes](https://mytax.iras.gov.sg/portal/payment/pay-taxes). HDB will notify IRAS of the transfer of the HDB flat and all GIRO arrangements will be automatically terminated. For more information, please refer to our webpage on [Selling my property](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation/selling-my-property). ## FAQs Expand all [How do I inform IRAS after I have purchased a property?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#how-do-i-inform-iras-after-i-have-purchased-a-property-) You do not have to inform IRAS when you purchase your HDB flat. HDB will inform IRAS about the change in ownership. For other property owners, when any property is sold or transferred, the seller or transferor must inform IRAS of the sale or transfer within one month. Generally, the lawyers acting on behalf of the seller/transferor will submit the [Notice of Transfer](https://www.iras.gov.sg/taxes/property-tax/property-professionals/lawyer-legal-professional/filing-a-notice-of-transfer) to IRAS. [I purchased an HDB flat for owner occupation and granted the sellers a rent-free extension of stay for 3 months after the resale completion. Can IRAS make an exception to apply the owner-occupier tax rates (OOTR) on my flat during the 3-month extension of stay period?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#i-purchased-an-hdb-flat-for-owner-occupation-and-granted-the-sellers-a-rent-free-extension-of-stay-for-3-months-after-the-resale-completion--can-iras-make-an-exception-to-apply-the-owner-occupier-tax-rates--ootr--on-my-flat-during-the-3-month-extension-of-stay-period-) No. OOTR is a concession given only if the owner is residing in the flat. As you are not residing in the flat during the extension of stay period, OOTR will not be applicable. Whether rent is involved for the extension period is not a relevant consideration for the OOTR concession. [Sellers of HDB flats may arrange with the buyers for a temporary extension of stay in the flat for up to 3 months after the resale completion. During the extension of stay, is the seller or buyer responsible to pay the property tax?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#sellers-of-hdb-flats-may-arrange-with-the-buyers-for-a-temporary-extension-of-stay-in-the-flat-for-up-to-3-months-after-the-resale-completion--during-the-extension-of-stay--is-the-seller-or-buyer-responsible-to-pay-the-property-tax-) Once the flat is transferred to the buyer, the buyer is responsible to pay any outstanding property tax. The extension of stay is a private arrangement between the seller and the buyer, and the parties may wish to liaise separately on payment matters. IRAS does not arbitrate on this matter. Please note the concessionary owner-occupier tax rates will not be applicable during the period when the seller continues to reside in the flat after the resale transaction has been completed. The lower tax rates would only apply from the date the new owner moves in to reside in the flat. [I purchased an HDB flat and allowed the previous owner to extend his stay for 3 months after the transfer of the flat. I understand that the previous owner has paid the property tax in full based on owner-occupier tax rates. Why was I notified to pay an additional property tax?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#i-purchased-an-hdb-flat-and-allowed-the-previous-owner-to-extend-his-stay-for-3-months-after-the-transfer-of-the-flat--i-understand-that-the-previous-owner-has-paid-the-property-tax-in-full-based-on-owner-occupier-tax-rates--why-was-i-notified-to-pay-an-additional-property-tax-) The lower owner-occupier tax rates is a concession granted only if the owner is residing in the flat. The owner-occupier tax rates will not be applied on the flat for the extension of stay period because you are not residing in the flat. During the extension of stay period, the higher residential tax rates would apply, which would result in additional property tax payable. [Can I apply owner-occupier tax rates (OOTR) on my HDB flat which is left vacant and not rented out?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#can-i-apply-owner-occupier-tax-rates--ootr--on-my-hdb-flat-which-is-left-vacant-and-not-rented-out-) No. OOTR is a concession granted only if the owner is residing in the flat. As you are not residing in the flat, OOTR will not be applicable. Your flat will be taxed at the [non-owner-occupier residential tax rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates#title3) if it is left vacant and not rented out. [The seller has terminated their extension of stay early. Can I apply for the Owner-Occupier Tax Rates?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#the-seller-has-terminated-their-extension-of-stay-early--can-i-apply-for-the-owner-occupier-tax-rates-) If the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month. ## Related Content [Useful Links Apply for Owner-Occupier Tax Rates](https://mytax.iras.gov.sg/portal/property/owner-occupier-tax-rate) [Useful Links e-Stamping](https://mytax.iras.gov.sg/ESVWeb/default.aspx) [Pages Annual Value](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value) [Pages Property Tax Rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates) [Pages How to Pay](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/how-to-pay) ## Inland Revenue Authority of Singapore - [Careers](https://www.iras.gov.sg/careers) - [News & Events](https://www.iras.gov.sg/news-events) - [Useful links](https://www.iras.gov.sg/useful-links) [SUBSCRIBE TO OUR eALERTS](https://www.iras.gov.sg/subscribe-to-iras-ealerts) - [Contact Us](https://www.iras.gov.sg/contact-us) - [Feedback](https://www.iras.gov.sg/feedback) - [IRAS Facebook ![](https://www.iras.gov.sg/images/default-source/icons-png/facebook4a61cfb7-4fe2-4283-91a6-6742f7d304a0.png?sfvrsn=d2b12b17_1)](https://www.facebook.com/irassg) - [IRAS Instagram ![](https://www.iras.gov.sg/images/default-source/icons-png/instagram.png?sfvrsn=f1ceb65b_1)](https://www.instagram.com/irassg/) - [IRAS TikTok ![](https://www.iras.gov.sg/images/default-source/asr/tiktok.png?sfvrsn=a94f28bf_1)](https://www.tiktok.com/@irassg) - [IRAS Twitter ![](https://www.iras.gov.sg/images/default-source/asr/icons8-twitterx-25-$5$.png?sfvrsn=f8edd28a_1)](https://twitter.com/IRAS_SG) - [IRAS LinkedIn ![](https://www.iras.gov.sg/images/default-source/icons-png/linkedin.png?sfvrsn=3a5ebaa8_1)](https://sg.linkedin.com/company/iras) - [IRAS Youtube ![](https://www.iras.gov.sg/images/default-source/icons-png/facebook.png?sfvrsn=cb691f57_3)](https://www.youtube.com/channel/UCVWvCzqueXUdrT7VdnrnpaQ) - [Add Telegram Icon to IRAS Website ![](https://www.iras.gov.sg/images/default-source/assets/telegram-icon.png?sfvrsn=7ed4fd83_6)](https://t.me/irassg) - [IRAS Whatsapp ![](https://www.iras.gov.sg/images/default-source/asr/whatsapp.png?sfvrsn=15eeb3ea_1)](https://www.whatsapp.com/channel/0029VZzNwbsEAKW8218Tl60R) - [Report Vulnerability](https://www.tech.gov.sg/report_vulnerability) - [Privacy Statement](https://www.iras.gov.sg/privacy-statement) - [Terms of Use & Browser Compatibility](https://www.iras.gov.sg/terms-of-use-browser-compatibility) - [Sitemap](https://www.iras.gov.sg/sitemap) © 2026, Government of Singapore Last updated on 29 December 2025
Readable Markdown	Learn more about how to calculate and pay tax on your HDB flat, as well as the tax implications when you sublet or sell your flat. On this page: - [Tax payment for HDB owners](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title1) - [How much property tax to pay](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title2) - More - [Temporary extension of stay](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title3) - [Subletting your HDB flat or rooms](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title4) - [Selling your flat](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title5) - [FAQs](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title6) - [Related Content](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#title7) ## Tax payment for HDB owners Property tax is a tax on ownership of property, whether it is occupied or vacant. It is different from Income Tax, which applies to the rental income earned from renting out the property. The [tax rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates "tax rates") for owner-occupied HDB flats are substantially lower than non-owner-occupier residential tax rates. IRAS will send out the property tax bills in batches to HDB owners from December for property tax in the ensuing year. The payment due date is stated in the property tax bill and payment must be made before the date to avoid a late payment penalty fee. All other property tax bills/notices must be paid within 30 days of the bill/notice. If you buy a new flat directly from HDB Within a year of taking possession of your flat, IRAS will send a valuation notice with the assessed annual value (AV) of your flat, and your first property tax bill with the amount of property tax payable from the date of possession. To avoid missing payment due dates, we encourage you to pay your property tax by [GIRO](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/how-to-pay "GIRO") where you can choose to enjoy up to 12 monthly interest-free instalments or a one-time GIRO deduction. View the other available [modes of payment](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/how-to-pay "modes of payment"). ### Late payment Do note that a penalty of 5% will be levied for late payment. If you are facing difficulties in paying your tax, we encourage you to [reach out to us early](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/experiencing-difficulties-in-paying-your-tax "reach out to us early") to work out a suitable payment arrangement. ## How much property tax to pay The property tax is calculated by multiplying the [Annual Value (AV)](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value "Annual Value (AV)") of the property with the prevailing [property tax rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates "property tax rate"). ### Property Tax Rates If you live in your flat, you will pay [owner-occupier tax rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-reliefs/lower-property-tax-rates-for-owner-occupied-residential-properties "Property Tax Rates for Owner-Occupied Residential Properties"). For owner-occupied HDB flats, you need not pay the first \$12,000 of the AV. The remaining AV will be taxed at the lowest tier of 4%. If you do not live in your flat, your tax will be computed based on the non-owner-occupier residential tax rates, which is progressive and starts at 12% of the AV. [Example: 4 Room HDB Flat with AV of \$16,020](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#example--4-room-hdb-flat-with-av-of--16-020) \| Owner-Occupied: AV, and Tax Rates (effective from 1 Jan 2025) \| Owner-Occupied: Tax Payable \| \|---\|---\| \| First \$12,000 @0% \| \$0 \| \| Next \$4,020 @4% \| \$160.80 \| Tax Payable: \$160.80 \| Non-Owner Occupied: AV, and Tax Rates (effective from 1 Jan 2025) \| Non-Owner Occupied: Tax Payable \| \|---\|---\| \| First \$16,020@12% \| \$1,922.40 \| Tax Payable: \$1,922.40 ### Annual Value IRAS assesses HDB flats by analysing the recent rental rates of the various room types. The data for rental rates is available from the e-Stamping records. In general, bigger and more centrally located flats have higher rental rates and AVs. View the average rental rates in your estate on the [HDB website.](http://www.hdb.gov.sg/cs/infoweb/residential/renting-a-flat/renting-from-the-open-market/rental-statistics "HDB website.") ## Temporary extension of stay If you have bought a resale HDB flat, you have to pay property tax as the new owner of the flat from the date of transfer. HDB allows sellers to extend their stay for a default period of 3 months after the sale of the flat to the new owner. If you have agreed to this arrangement with the seller, you have to pay property tax at the higher non-owner-occupier residential tax rate for the 3 months as you are not staying in the flat. Hence, you will not enjoy the concessionary owner-occupier tax rates for the extension period. This is stated in the HDB Terms and Condition and the Letter of Acceptance and Indemnity during the temporary extension of stay application. After the 3-month temporary extension of stay period is over, owner-occupier rates will automatically apply. Owners need not write in to IRAS to apply for the owner-occupier tax rates. Please refer to the examples on property tax payable if a temporary extension of stay is applicable: [Example 1: 3-Room HDB Flat with AV \$12,060 (3-month extension from transfer date of 1 July)](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#example-1--3-room-hdb-flat-with-av--12-060--3-month-extension-from-transfer-date-of-1-july-) \| Period \| AV, and Tax Rates (effective from 1 Jan 2025) \| Amount Payable \| \|---\|---\|---\| \| Extension Period: 1 Jul - 30 Sep \| First \$12,060@12% \| \= \$361.80 \| \| Owner-Occupied: 1 Oct - 31 Dec \| First \$12,000@0% \| \= \$0.00 \| \| Owner-Occupied: 1 Oct - 31 Dec \| Next \$60@4% \| \= \$0.60 \| Total Property Tax Payable by Buyer = \$362.40 Increase in Property Tax Payable due to Extension of Stay = \$361.20 [Example 2: 4-Room HDB Flat with AV \$16,020 (3-month extension from transfer date of 1 August)](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#example-2--4-room-hdb-flat-with-av--16-020--3-month-extension-from-transfer-date-of-1-august-) \| Period \| AV, and Tax Rates (effective from 1 Jan 2025) \| Amount Payable \| \|---\|---\|---\| \| Extension Period: 1 Aug - 31 Oct \| First \$16,020@12% \| \= \$480.60 \| \| Owner-Occupied: 1 Nov - 31 Dec \| First \$12,000@0% \| \= \$0.00 \| \| Owner-Occupied: 1 Nov - 31 Dec \| Next \$4,020@4% \| \= \$26.80 \| Total Property Tax Payable by Buyer = \$507.40 Increase in Property Tax Payable due to Extension of Stay = \$440.40 [Example 3: 5- Room HDB Flat with AV \$17,400 (3-month extension from transfer date of 1 August)](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#example-3--5--room-hdb-flat-with-av--17-400--3-month-extension-from-transfer-date-of-1-august-) \| Period \| AV, and Tax Rates (effective from 1 Jan 2025) \| Amount Payable \| \|---\|---\|---\| \| Extension Period: 1 Aug - 31 Oct \| First \$17,400@12% \| \= \$522 \| \| Owner-Occupied: 1 Nov - 31 Dec \| First \$12,000@0% \| \= \$0.00 \| \| Owner-Occupied: 1 Nov - 31 Dec \| Next \$5,400@4% \| \= \$36 \| Total Property Tax Payable by Buyer = \$558.00 Increase in Property Tax Payable due to Extension of Stay = \$468.00 Use the [property tax calculator](https://mytax.iras.gov.sg/portal/property/interactive-tax-calculator) to find out how much tax you have to pay during the temporary extension of stay period by changing the occupancy status to “Let-Out". Early termination of the temporary extension of stay If the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month. Please refer to the examples on property tax payable: [Example: 3-Room HDB Flat with AV \$12,060 (HDB gave 3-month of extension from transfer date of 1 Jul and buyer terminates the extension stay from 1 Aug\)](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#example--3-room-hdb-flat-with-av--12-060--hdb-gave-3-month-of-extension-from-transfer-date-of-1-jul-and-buyer-terminates-the-extension-stay-from-1-aug--) \| Period \| AV, and Tax Rates (effective from 1 Jan 2025) \| Amount Payable \| \|---\|---\|---\| \| Initial 3 months extension stay period: 1 Jul - 30 Sep \| First \$12,060@12% \| \= \$361.80 \| Total Property Tax Payable by Buyer = \$361.80* (before notification of the early termination of extension) \| Period \| AV, and Tax Rates (effective from 1 Jan 2025) \| Amount Payable \| \|---\|---\|---\| \| Actual Extension Stay Period: 1 Jul - 1 Aug \| First \$12,060@12% \| \= \$124.49 \| \| Owner-Occupied: 2 Aug - 30 Sep \| First \$12,000@0% \| \= \$0.00 \| \| Owner-Occupied: 2 Aug - 30 Sep \| Next \$60@4% \| \= \$0.39 \| Total Property Tax Payable by Buyer = \$124.88 (after notification of the early termination of extension) * Total Amount of Property Tax Credit to the Buyer = -\$236.92** \*The buyer will start to occupy the HDB flat from 2 Aug ## Subletting your HDB flat or rooms When you sublet some of your rooms while still occupying the flat, you will be taxed at the owner-occupier tax rates. Please ensure that your tenant/agent stamps the rental agreement as "partially let" instead of "wholly let" to continue enjoying the owner-occupier tax rates. If the owner-occupier tax rates have been accidentally withdrawn due to incorrect stamping, please apply for the reinstatement of your owner-occupier tax rates by [writing to IRAS](https://mytax.iras.gov.sg/portal/correspondence/mytax-mail) to: - Confirm that you are living in your property - Submit a copy of the tenancy agreement and/or approval letter from HDB on room rentals (if any). ## Selling your flat ### Apportionment of tax Upon sale of your flat, HDB will notify IRAS of the transfer of the HDB flat. HDB officers or your lawyer/agent will assist in apportioning the tax amount and seeking reimbursement from the buyer. IRAS does not apportion nor arbitrate property tax liabilities between the parties. ### Termination of GIRO If you are on GIRO arrangement, please arrange to pay the property tax in full at least one week before the completion date of the sale of your flat. There will be no further GIRO deduction once you have settled the full payment. Check on your outstanding amount and arrange for payment at mytax.iras.gov.sg \> Account \> [Pay Taxes](https://mytax.iras.gov.sg/portal/payment/pay-taxes). HDB will notify IRAS of the transfer of the HDB flat and all GIRO arrangements will be automatically terminated. For more information, please refer to our webpage on [Selling my property](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation/selling-my-property). ## FAQs [How do I inform IRAS after I have purchased a property?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#how-do-i-inform-iras-after-i-have-purchased-a-property-) You do not have to inform IRAS when you purchase your HDB flat. HDB will inform IRAS about the change in ownership. For other property owners, when any property is sold or transferred, the seller or transferor must inform IRAS of the sale or transfer within one month. Generally, the lawyers acting on behalf of the seller/transferor will submit the [Notice of Transfer](https://www.iras.gov.sg/taxes/property-tax/property-professionals/lawyer-legal-professional/filing-a-notice-of-transfer) to IRAS. [I purchased an HDB flat for owner occupation and granted the sellers a rent-free extension of stay for 3 months after the resale completion. Can IRAS make an exception to apply the owner-occupier tax rates (OOTR) on my flat during the 3-month extension of stay period?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#i-purchased-an-hdb-flat-for-owner-occupation-and-granted-the-sellers-a-rent-free-extension-of-stay-for-3-months-after-the-resale-completion--can-iras-make-an-exception-to-apply-the-owner-occupier-tax-rates--ootr--on-my-flat-during-the-3-month-extension-of-stay-period-) No. OOTR is a concession given only if the owner is residing in the flat. As you are not residing in the flat during the extension of stay period, OOTR will not be applicable. Whether rent is involved for the extension period is not a relevant consideration for the OOTR concession. [Sellers of HDB flats may arrange with the buyers for a temporary extension of stay in the flat for up to 3 months after the resale completion. During the extension of stay, is the seller or buyer responsible to pay the property tax?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#sellers-of-hdb-flats-may-arrange-with-the-buyers-for-a-temporary-extension-of-stay-in-the-flat-for-up-to-3-months-after-the-resale-completion--during-the-extension-of-stay--is-the-seller-or-buyer-responsible-to-pay-the-property-tax-) Once the flat is transferred to the buyer, the buyer is responsible to pay any outstanding property tax. The extension of stay is a private arrangement between the seller and the buyer, and the parties may wish to liaise separately on payment matters. IRAS does not arbitrate on this matter. Please note the concessionary owner-occupier tax rates will not be applicable during the period when the seller continues to reside in the flat after the resale transaction has been completed. The lower tax rates would only apply from the date the new owner moves in to reside in the flat. [I purchased an HDB flat and allowed the previous owner to extend his stay for 3 months after the transfer of the flat. I understand that the previous owner has paid the property tax in full based on owner-occupier tax rates. Why was I notified to pay an additional property tax?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#i-purchased-an-hdb-flat-and-allowed-the-previous-owner-to-extend-his-stay-for-3-months-after-the-transfer-of-the-flat--i-understand-that-the-previous-owner-has-paid-the-property-tax-in-full-based-on-owner-occupier-tax-rates--why-was-i-notified-to-pay-an-additional-property-tax-) The lower owner-occupier tax rates is a concession granted only if the owner is residing in the flat. The owner-occupier tax rates will not be applied on the flat for the extension of stay period because you are not residing in the flat. During the extension of stay period, the higher residential tax rates would apply, which would result in additional property tax payable. [Can I apply owner-occupier tax rates (OOTR) on my HDB flat which is left vacant and not rented out?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#can-i-apply-owner-occupier-tax-rates--ootr--on-my-hdb-flat-which-is-left-vacant-and-not-rented-out-) No. OOTR is a concession granted only if the owner is residing in the flat. As you are not residing in the flat, OOTR will not be applicable. Your flat will be taxed at the [non-owner-occupier residential tax rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates#title3) if it is left vacant and not rented out. [The seller has terminated their extension of stay early. Can I apply for the Owner-Occupier Tax Rates?](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners#the-seller-has-terminated-their-extension-of-stay-early--can-i-apply-for-the-owner-occupier-tax-rates-) If the seller terminates their extension of stay early (i.e. before 3-month period is over), you must update HDB by logging in to My HDBPage with your Singpass within 7 days of the termination. The information will be transmitted to IRAS and IRAS will notify you of the tax adjustments in the following month. [Useful Links Apply for Owner-Occupier Tax Rates](https://mytax.iras.gov.sg/portal/property/owner-occupier-tax-rate) [Useful Links e-Stamping](https://mytax.iras.gov.sg/ESVWeb/default.aspx) [Pages Annual Value](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value) [Pages Property Tax Rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates) [Pages How to Pay](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/how-to-pay)
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