Residential Tax Rates (Non-Owner Occupied Residential Properties)
Non-owner occupied residential properties may be condominiums, HDB flats or other residential properties. The owner does not live in ("occupy") the property and, therefore, owner-occupier tax rates do not apply.

The following tax rates apply to non-owner occupied properties except for those in the exclusion list.

Residential Tax Rates
Annual Value ($) Effective 1 Jan 2015 Property Tax Payable
First 30,000
Next $15,000
10%
12%
$3,000
$1,800
First $45,000
Next $15,000
-
14%
$4,800
$2,100
First $60,000
Next $15,000
-
16%
$6,900
$2,400
First $75,000
Next $15,000
-
18%
$9,300
$2,700
First $90,000
Above $90,000
-
20%
$12,000
Residential properties on the exclusion list will continue to be taxed at 10%.