Singapore Property Tax Calculator 2025
Calculate tax payable based on Annual Value (AV) and residential status
Introduction
🎯 What
Estimates 2025 annual property tax for residential and commercial properties based on IRAS Annual Value (AV) logic.
👥 Who
Homeowners (HDB/Private), Landlords, Investors, and Tenants wanting to verify tax liabilities.
💡 Why
To properly budget for annual property tax payments under Singapore's progressive tax rate structure.
🏡 Property Information
📊 Applicable Tax Rates (2025)
Rates update automatically based on property selection.
🎁 Allowances & Deductions
No Expense Deductions
Singapore Property Tax is based on AV. Maintenance, mortgage interest, and other expenses are not deductible.
Owner-Occupier Relief
Lower tax rates are automatically applied if you select "Owner-Occupied Residential".
💵 Tax Summary
Enter Annual Value to see tax estimate.
Detailed Tax Breakdown
Singapore Property Tax Overview
📋 Tax Basis: Annual Value (AV)
Property tax is calculated based on the Annual Value (AV) of the property, which is the estimated gross annual rent of the property if it were to be rented out, excluding furniture and maintenance fees.
🏠 Property Tax Slabs (2025)
- First $8,000 0%
- Next $47,000 4%
- Next $15,000 6%
- Next $15,000 8%
- Next $15,000 10%
- Above $100,000 12%
- First $30,000 12%
- Next $15,000 20%
- Next $15,000 28%
- Above $60,000 36%
Calculation Examples
1. Owner-Occupied
AV: $60,000
- • First $8k @ 0% = $0
- • Next $47k @ 4% = $1,880
- • Next $5k @ 6% = $300
- • Tax: $2,180
2. Non-Owner-Occupied
AV: $60,000
- • First $30k @ 12% = $3,600
- • Next $15k @ 20% = $3,000
- • Next $15k @ 28% = $4,200
- • Tax: $10,800
3. Commercial
AV: $100,000
- • Flat Rate 10% applied
- • $100,000 × 10%
- • Tax: $10,000
Frequently Asked Questions
Q: What is Annual Value (AV)?
A: It is the estimated gross annual rent of the property if it were to be rented out, excluding furniture, furnishings, and maintenance fees.
Q: Does vacancy reduce property tax?
A: No, property tax is tax on property ownership and is payable regardless of whether the property is rented out, owner-occupied, or vacant.
Q: Is mortgage interest deductible?
A: No, Singapore property tax system does not allow deductions for mortgage interest, maintenance costs, or agent fees.
Q: Are rates different for landlords?
A: Yes, non-owner-occupied residential properties (investment properties) are taxed at higher progressive rates (12% to 36%) compared to owner-occupied properties (0% to 32%).
Disclaimer: This Singapore Property Tax Calculator 2025 is for informational and Google AdSense purposes only. Tax rules and rates are based on general IRAS guidelines for 2025/2026 and may change. ANTIGRAVITY does not provide legal, financial, or tax advisory services. Please consult IRAS or a qualified tax professional for official assessment.