If you disagree with the Annual Value (AV) of your Singapore home or its effective date, use IRAS’s Object to Annual Value service. For a proposed AV or effective date stated in a Valuation Notice, IRAS gives you 30 days from the date of the notice to object. Record that deadline as soon as you open it.
Annual Value is the estimated annual rent the property could fetch. For residential property, IRAS bases it on comparable market rents. An objection should state the AV and effective date you seek, explain your grounds and include supporting evidence. Keep paying the property tax while the objection is pending. Read IRAS’s guidance on objecting to an assessment.
- Check whether your issue concerns the Annual Value, its effective date or the tax rate.
- Note the notice date and the applicable objection deadline.
- Gather comparable rental evidence for the relevant period.
- Keep the payment deadline and the objection deadline in separate calendar entries.
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Identify the line on the notice you want reviewed
Read the AV, its effective date and the occupancy status used for the tax bill. IRAS treats these as different questions. If you have moved back into a home that was previously let and want the owner-occupier rates, IRAS directs you to a separate service for those rates. A complaint about the tax rate itself or a lack of rent from an owner-occupied home is outside the grounds for an AV objection.
| What you want reviewed | Where to start |
|---|---|
| Estimated annual rent or effective date | Object to Annual Value |
| Owner-occupier rate after moving back in | Apply or withdraw owner-occupier tax rates in myTax Portal |
| Payment or GIRO arrangement | The payment service in myTax Portal |
| A decision that disallows or partly allows the objection | Check the Valuation Review Board appeal route and deadline |
IRAS also says owners can object to the AV in the Valuation List even without a Valuation Notice. That route has a deadline of 31 December of the year of the list. Check which route applies to the assessment you want reviewed. Read how IRAS describes Annual Value.
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Put the comparison in a form IRAS can review
Suppose the assessment takes effect in January and you found several lease records for similar properties. List their locations, lease periods, sizes and monthly rents where available. Explain why they are comparable and disclose material differences. A rental figure from a later month or a larger unit may need context before it can support the value you propose.
A condo owner can start with the guide to comparing condo rental contracts using URA data. Save what you relied on and record the date range. State the AV and effective date you seek, then connect them to the records you have selected.
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Frequently asked questions
Can I wait for the outcome before paying the bill?
IRAS says the tax remains payable during an objection or appeal. Keep the payment instructions with your objection record.
How do I check what happened to my objection?
Use the same IRAS digital service to check the status. If IRAS disallows or partially allows the objection, its guidance gives 30 days from the date of the decision notice to appeal to the Valuation Review Board.