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Singapore residential building, also known as HDB

SINGAPORE: In a move set to ease the financial burden on property owners, the Ministry of Finance has announced a revision to Singapore’s property tax system, expected to reduce taxes for the majority of owner-occupied homes in 2025.

According to the latest Singapore Business Review report, the changes, which aim to make homeownership more affordable, will benefit a large number of homeowners, with 90% of owner-occupied private properties set to experience lower tax bills.

The revised tax bands, which include a one-off rebate for property taxes, will provide immediate relief to homeowners.

For those living in Housing and Development Board (HDB) flats, a 20% rebate will be available, while owners of private properties will receive a 15% rebate, both capped at $1,000.

These adjustments are part of the government’s ongoing effort to alleviate the financial pressures faced by homeowners.

New property tax bands and exemptions for HDB flats

Starting in 2025, the property tax system will undergo further revisions, focusing on HDB flats.

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Notably, one- and two-room HDB flats will remain exempt from property taxes, offering continued relief to those in the most affordable public housing categories.

Meanwhile, other HDB flats will face a 4% tax on their Annual Value (AV) that exceeds $12,000.

These changes are expected to have the greatest impact on middle-income households. For those in larger HDB flats with higher AVs, the revised tax bands will result in a fairer tax burden.

The government’s decision to exempt the smallest flats from tax while imposing a moderate 4% tax on higher AVs reflects an effort to balance the financial needs of different segments of the population.

Impact on the property market and investment appeal

While the tax changes will bring welcome relief to homeowners, property experts believe these adjustments are unlikely to dampen the investment appeal of Singapore’s residential market.

According to Huttons, a leading property agency, the revised AV bands and one-off tax rebates will not significantly alter the attractiveness of residential properties for investors.

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Huttons further noted that the AV for private properties is expected to remain stable, with only a slight increase anticipated for HDB flats.

The agency emphasized that these revisions should not have a major impact on the broader real estate market, as the property tax changes are mainly designed to benefit owner-occupiers rather than investors.

“The adjustments in AV bands in 2025 and this one-off property tax rebate will help alleviate the rising costs of living and provide relief to almost all homeowners,” said a spokesperson from Huttons.

These measures are expected to provide substantial financial relief, helping homeowners manage rising living costs while ensuring the continued stability of Singapore’s property market.

As Singapore moves toward a more balanced property tax structure, homeowners can look forward to a reduction in their tax bills while the country’s real estate market remains robust and appealing for investment.