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Property tax

Property tax rates on owner-occupied (where the owner lives in the property) and non-owner-occupied (where the owner does not live in the property) residential properties are applied on a progressive scale, as shown in the tables below.

Owner-occupied properties

Note: The owner-occupier tax rates can only be applied to one home owned and occupied by an individual or a married couple. Even if a married couple were to occupy two homes, the owner-occupier tax rates can only apply to one of the homes. This is regardless of whether it is owned jointly or separately by the spouses. An application for the owner-occupier tax rates can be made if an individual is residing in its property but is being taxed at the non-owner-occupier residential tax rates.

Over the years, there have been revisions to the progressive property tax rates for owner-occupied residential properties and they are set out in the tables below (Property tax rates).

Effective From 1 January 2015 to 31 December 2022