/akn/sg/act/sub_leg/1960/PTA-S842-2025

Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025

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Type: Subsidiary Legislation
Status: In force
Enacted: 1960
Sections: 4

Quick answer

About this subsidiary legislation

Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S842-2025 1960, currently marked in force and first recorded in 1960.

Regulation 1

Citation and commencement

This Order is the Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025 and comes into operation on 1 January 2026.

Regulation 2

Definitions

In this Order —“HDB” means the Housing and Development Board established under section 3 of the Housing and Development Act 1959;“HDB flat” means any flat sold by HDB under Part 4 of the Housing and Development Act 1959 or by an approved developer (as defined by section 87 of that Act) under Part 4B of that Act;“owner-occupied” has the meaning given by paragraph 4(1) to (8) of the Residential Premises Order;“residential premises” has the meaning given by paragraph 2(1) and (2) of the Residential Premises Order;“Residential Premises Order” means the Property Tax (Rates for Residential Premises) Order 2013 (G.N. No. S 691/2013).

Definition

“HDB” means the Housing and Development Board established under section 3 of the Housing and Development Act 1959;

Definition

“HDB flat” means any flat sold by HDB under Part 4 of the Housing and Development Act 1959 or by an approved developer (as defined by section 87 of that Act) under Part 4B of that Act;

Definition

“owner-occupied” has the meaning given by paragraph 4(1) to (8) of the Residential Premises Order;

Definition

“residential premises” has the meaning given by paragraph 2(1) and (2) of the Residential Premises Order;

Definition

“Residential Premises Order” means the Property Tax (Rates for Residential Premises) Order 2013 (G.N. No. S 691/2013).

Regulation 3

Remission of property tax for owner‑occupied residential premises

Subregulation 1

There is remitted in accordance with this paragraph an amount of tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2026 in respect of every residential premises that are owner‑occupied.

Subregulation 2

The amount of tax remitted under sub-paragraph (1) is —

(a)

for any residential premises that are an HDB flat — 15% of the tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2026 in respect of those residential premises; or

(b)

for any other residential premises — the lower of the following:

(i)

10% of the tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2026 in respect of those residential premises;

(ii)

$500, pro-rated according to the period in the year 2026 that those residential premises are owner‑occupied.

Regulation 4

Refund of tax paid

Where tax is refunded because of the remission under paragraph 3, the refund is to be made to the person who is the owner (as determined by paragraph 3 of the Residential Premises Order) of the premises to which the remission relates at the time of the refund.

Common questions

What is Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025?: Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S842-2025 1960, currently marked in force and first recorded in 1960.
Is Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025 still in force?: Yes — Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025 is currently in force.
When did Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025 take effect?: Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025 was first recorded in 1960.
How many regulations does Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025 have?: Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025 contains 4 regulations.
Where can I read the official version of Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025?: The official text of Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025 is published at sso.agc.gov.sg.