Singapore legislation
Regulation 3
of Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025
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 —
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
for any other residential premises — the lower of the following:
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;
$500, pro-rated according to the period in the year 2026 that those residential premises are owner‑occupied.