If your home already receives Singapore’s owner-occupier property tax rates and you intend to return after addition and alteration or reconstruction works, IRAS says those rates continue on that assumption. IRAS says you must inform it if you do not intend to occupy the property after the works.
Start by checking the rate on your current notice. The continuation rule concerns a rate already applied to the property. If you bought the home to rebuild and have yet to occupy it, ask IRAS what treatment applies to your case before using the lower rate in your budget. Read IRAS’s guidance on carrying out works.
- Check the current property tax notice before work starts.
- Record whether the household intends to move back.
- Save your project dates and respond if IRAS requests information.
- Review the property tax assessment after the works are completed.
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Identify the situation that applies
| Situation | What to check |
|---|---|
| Your current home gets owner-occupier rates and you will return after reconstruction | IRAS’s continuation rule |
| Your plans change and you will not move back | Notify IRAS |
| You have bought a home and have yet to occupy it | Ask about your eligibility and applicable tax treatment |
| IRAS requests details about the works | Submit the information within 21 days from the date of the request |
IRAS says it will reassess the property when works are complete. If it requests information, ask the project architect to help gather the details and keep a record of when you submitted them.
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Put the move and assessment dates in one place
Suppose a family moves into temporary accommodation while its landed home is reconstructed and plans to return when the works finish. Record the date the work starts, the expected completion date and the intended move-back date. If the family later decides to rent out the completed home, tell IRAS about the change. Check the updated assessment when it arrives.
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Frequently asked questions
Does the rule mean the property tax amount will stay the same?
The tax rate category and the amount billed are separate. IRAS says it will reassess the property after completion.
What if we own another home during the works?
Check which property is receiving the concession and ask IRAS how the arrangements apply to your facts. See the one-home rule for married couples.