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Singapore: Personal Taxation

Real Estate Taxes

Property tax is charged on immovable property, including a house, building and land. Until December 31, 2010, the amount of tax due was calculated based on a percentage (tax rate) of the annual value of a property. The tax rate was 10%, or 4% where the property was granted an owner-occupier concession.

From January 1, 2011, the 4% tax rate was replaced by a three-tier tax rate based on the annual value, as follows:

Annual value
Tax rate
First SGD6,000
Next SGD59,000
Above SGD65,000



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