| Property Tax Rate | Portion of AV (SGD) | |
|---|---|---|
| 1 Jan – 31 Dec 2024 | From 1 Jan 2025 | |
| 0% | 0–8,000 | 0–12,000 |
| 4% | >8,000–30,000 | >12,000–40,000 |
| 6% | >30,000–40,000 | >40,000–50,000 |
| 10% | >40,000–55,000 | >50,000–75,000 |
| 14% | >55,000–70,000 | >75,000–85,000 |
| 20% | >70,000–85,000 | >85,000–100,000 |
| 26% | >85,000–100,000 | >100,000–140,000 |
| 32% | >100,000 | >140,000 |
| Proportion of Units Sold (%)
(Rounded down to nearest whole %) |
Projects with residential land acquired between 6 Jul 2018 and 15 Dec 2021, subject to 30% ABSD with upfront 25% remission | Projects with residential land acquired on or after 16 Dec 2021, subject to 40% ABSD with upfront 35% remission | ||
|---|---|---|---|---|
| ABSD Remission Clawback Applicable before 16 Feb 2024 (%) | ABSD Remission Clawback Applicable on or after 16 Feb 2024 (%) | ABSD Remission Clawback Applicable before 16 Feb 2024 (%) | ABSD Remission Clawback Applicable on or after 16 Feb 2024 (%) | |
| 100 | 0 | 0 | 0 | 0 |
| 99 | 25 | 15 | 35 | 25 |
| 98 | 16 | 26 | ||
| 97 | 17 | 27 | ||
| 96 | 18 | 28 | ||
| 95 | 19 | 29 | ||
| 94 | 20 | 30 | ||
| 93 | 21 | 31 | ||
| 92 | 22 | 32 | ||
| 91 | 23 | 33 | ||
| 90 | 24 | 34 | ||
| <90 | 25 | 35 | ||
| Note: ABSD remission clawback will continue to be subject to 5% interest per annum. | ||||
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