Answer
How to Appeal Property Tax in Singapore
If your Annual Value seems too high, you can object — and often win.
Answer: Property tax in Singapore is based on Annual Value (AV) — the estimated annual rent your property could earn. If you believe IRAS has overestimated your AV, you can file an objection within 30 days of receiving your tax notice via myTax Portal. Common grounds: actual rent is lower, comparable units rent for less, or property has issues (noise, defects, poor facing). IRAS adjusts AV in roughly 30-40% of objection cases. If IRAS rejects your objection, you can escalate to the Valuation Review Board (VRB) for $50.
How Annual Value (AV) Is Calculated
IRAS does not inspect your property. They estimate AV using:
- →Comparable rentals — Actual rental transactions in the same development or nearby similar properties (from URA rental data + tenancy stamps).
- →Unit attributes — Floor area, floor level, facing, unit type (corner vs inner). Higher floors and better facing = higher AV.
- →Market conditions — AV is reviewed annually (effective 1 Jan). If rents rose across the district, your AV rises even if you didn't rent out.
Key insight: AV is based on what your property could rent for, not what you actually charge. Even if you live in it and never rent it out, AV is still an estimate of rental potential.
Property Tax Rates (2026)
| Annual Value Band | Owner-Occupied | Non-Owner-Occupied |
|---|---|---|
| First $8,000 | 0% | 12% |
| $8,001 – $30,000 | 4% | 20% |
| $30,001 – $40,000 | 6% | 28% |
| $40,001 – $55,000 | 10% | 30% |
| $55,001 – $70,000 | 14% | 32% |
| $70,001 – $85,000 | 18% | 34% |
| $85,001 – $100,000 | 22% | 36% |
| Above $100,000 | 32% | 36% |
Rates are progressive (each band is taxed at its own rate, not flat). A $36K AV owner-occupied home pays $0 + $880 + $360 = $1,240/yr.
Step-by-Step: How to File an Objection
Check Your AV Notice
You'll receive the notice in December (for the following year) or when AV is revised. Note the AV amount and the 30-day deadline to object.
Gather Comparable Rental Data
Check URA rental transaction data (data.gov.sg) for your condo or estate. Find units of similar size, floor, and type that rented for less than your AV implies. Also check PropertyGuru/99.co for current listings.
Log In to myTax Portal
Go to mytax.iras.gov.sg → Property → Object to Annual Value. Select the property and state your proposed AV with reasons.
Submit Supporting Evidence
Attach your tenancy agreement (if rented below AV), comparable rental data printouts, photos of defects or issues, and any other relevant documents.
Wait for IRAS Response (2-4 Weeks)
IRAS will review and either accept (adjust AV), partially accept, or reject. If rejected, you can escalate to the Valuation Review Board within 21 days of their decision.
Strongest Grounds for Objection
| Ground | Strength | Evidence Needed |
|---|---|---|
| Actual rent is lower | Very strong | Stamped tenancy agreement |
| Comparable units rent for less | Strong | URA rental data, same condo |
| Construction noise / MRT works | Moderate | Photos, timeline of works |
| Unfavourable facing / low floor | Moderate | Unit plan + comparable high-floor AV |
| Property defects | Weak alone | Photos + repair quotes |
How Much Can You Save?
Example: Your condo's AV is assessed at $42,000. You successfully argue it should be $36,000 (based on actual rent of $3,000/mo).
| Scenario | AV | Tax (Owner-Occ) | Tax (Investor) |
|---|---|---|---|
| Before appeal | $42,000 | $1,440/yr | $7,360/yr |
| After appeal | $36,000 | $1,240/yr | $6,160/yr |
| Savings | $6,000 | $200/yr | $1,200/yr |
The savings are more significant for non-owner-occupied (investment) properties due to the higher tax rates. Over 10 years, a $6K AV reduction saves an investor $12,000.
Wondering About Total Ownership Costs?
Property tax is one piece. Calculate your full monthly costs including mortgage, MCST, and tax.
Calculate Your NumbersFAQ
How is my property Annual Value (AV) determined?
IRAS estimates your property's Annual Value based on the gross annual rent it could fetch if rented out. They use comparable rental transactions in the area (same condo/estate, similar floor and size). AV is reviewed annually and adjusted if market rents change. Owner-occupied homes are taxed at lower progressive rates (0-32%) compared to non-owner-occupied (12-36%).
When can I object to my property's Annual Value?
You can file an objection within 30 days of receiving your property tax notice (usually in December for the following year). You can also object if IRAS revises your AV mid-year. Log in to myTax Portal and file under 'Object to Annual Value'. Late objections are generally not accepted unless there are exceptional circumstances.
What evidence do I need for a property tax appeal?
Strong evidence includes: (1) your actual tenancy agreement showing lower rent than the AV implies, (2) rental transactions for comparable units in the same development at lower rates, (3) evidence of defects, construction noise, or other factors reducing rental value, (4) URA rental data for the district. Screenshots from property portals showing comparable listings also help.
How long does a property tax appeal take?
IRAS typically responds to objections within 2-4 weeks. If you disagree with their response, you can escalate to the Valuation Review Board (VRB). VRB hearings take 3-6 months and require a $50 filing fee. Most cases are resolved at the IRAS stage without needing VRB.
Can I appeal property tax if I'm owner-occupied?
Yes. Owner-occupied properties are still taxed based on Annual Value (the estimated rental value), just at lower rates. If you believe IRAS has overestimated what your home could rent for, you can object. Common grounds: your unit is smaller than comparable units used, your floor/facing is less desirable, or market rents have dropped.
Related
Last updated Feb 2026. Property tax rates and AV bands are based on IRAS published schedules. Objection outcomes depend on individual circumstances and evidence quality. This is not tax advice.