You can remain eligible for owner-occupier property tax rates if you rent out a room in your Singapore home and continue living there. IRAS distinguishes partial letting while the owner remains resident from letting out the whole home.
If you move out and let the entire property, IRAS says owner-occupier rates are withdrawn from the date of letting. Keep the actual occupancy and lease dates, especially if the arrangement changes during a school term or a family move. Read IRAS’s guidance on renting out your property.
- Record whether you live in the home while the tenant rents a room.
- Keep the dates if the arrangement changes to whole-home rental.
- Check income reporting separately from the property tax rate.
- If you move back after a tenancy, check how to reapply.
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Check who lives in the home and what is rented
Use the actual arrangement to decide what to check. The property tax question and the right to rent out the premises are separate.
| Arrangement | Property tax check |
|---|---|
| Owner continues living there and lets part of the home | IRAS says owner-occupier rates can continue |
| Owner lets out the entire home | Check the non-owner-occupier rate from the date of letting |
| Whole-home tenancy ends and owner moves back | Reapply for owner-occupier rates |
Record the date if the arrangement changes
Imagine a homeowner rents a bedroom while living in the property, then moves out and lets the whole home from October. Keep the lease and the date when whole-home letting begins. If the owner later returns, IRAS says the lower rate does not resume automatically at the end of the tenancy. Apply for it and retain any documents IRAS requests. For an HDB bedroom rental, also check what happens if the owner moves out.
Frequently asked questions
Do owner-occupier rates remove the need to report rent?
Property tax and rental income tax are separate. Check IRAS’s income tax rules for rent received.
Where do I check the rate already applied?
Look at your latest IRAS property tax notice or the property summary in myTax Portal.