What is the property tax for an owner-occupied property

Owner-occupied residential properties may be condominiums, HDB flats or other residential properties where the owner lives in ("occupies") the property. Owner-occupied residential properties enjoy owner-occupier tax rates.

The property tax rates for all owner-occupied residential properties from 1 January 2024 to 31 December 2024 are as follows, based on the annual value of the property:
- First $8,000: 0%
- Next $22,000: 4%
- Next $10,000: 6%
- Next $15,000: 10%
- Next $15,000: 14%
- Next $15,000: 20%
- Next $15,000: 26%
- Above $100,000: 32%