Singapore legislation
Regulation 7
Regulation 7
Tax payable in respect of residential premises that are not owner‑occupied
Amended byS 299/2022 wef 01/01/2023
The tax payable per annum in respect of any residential premises that are not owner‑occupied shall be at the rates specified in Part 2 of the Schedule on every dollar of the annual value thereof, as from and including 1 January 2023 or the date on which the residential premises that are owner‑occupied cease to be owner‑occupied, whichever is the later.