主题：分析：国务院四部委研究开征物业税 -- 陈经

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Who is liable for Singapore Property Tax?

Property tax is a tax on properties in Singapore. All types of properties including Govt. HDB flats, factories, offices and vacant land are subject to tax.

If you or your business owns property, you must pay property tax.

What are the property tax rates in Singapore?

The amount of property tax you have to pay per year is a percentage of the Annual Value of the property. The Annual Value is the estimated yearly rent the property can fetch if it were rented out.

The tax rate for owner-occupied residential property is 4% per year. The tax rate for all other properties is 10%.

Tip: If you are using your residential home as an office, you pay 4% property tax as long as you (a) own the home and (b) live in the home.

Are There Any Rebates, Relief's or Refunds?

To help keep taxes affordable, encourage certain types of land development and meet business needs, the Government gives out rebates, relief's and refunds to property owners.

For instance, if your property has been continuously vacant for at least 30 days or 1 calendar month because of repairs or the inability to find a tenant, you can claim for a refund of property tax for that period.

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