税务
房产税
服务方案
房产税是对房地产征收的一种税，由在新加坡拥有并占用房产或出于投资目的持有房产的个人和法人实体缴纳。
我们的服务方案旨在协助您完成房产税申报流程。
200 新元
每年
我们可根据需求提供“单项计费”和“套餐计费”，以更好地满足您不断发展的企业需求。
请注意，如果市场情况认为有必要，我们保留修改价格和相关条款的权利，恕不另行通知。
此方案包含的内容
包含的服务（按年计）：
1 年房产税审查与申报
方案适用性
法律要求
If you own property in Singapore, you are required by law to pay an annual property tax, regardless of whether it is occupied, rented, or vacant.
Different tax rates apply based on the property’s type and usage, such as owner-occupied residential, non-owner-occupied residential, commercial, or industrial.
免税项目
Certain categories of properties in Singapore are exempt from property tax under the law, based on their use rather than structure.
These exemptions apply to properties used for worship, education, charitable activities, or social development, as they are deemed to contribute significantly to the nation’s growth in various areas.
逾期申报罚款
Property tax in Singapore is due annually on January 31st, with a 30-day payment window from the date the tax bill is issued.
Late payments incur a 5% penalty on unpaid taxes, but owners can appeal for a waiver if they make full payment promptly or if they are first-time offenders within two years.
常见问题
房产税计算：
年值 (AV)
年值 (AV) 代表房产如果出租可能获得的假设年租金，无论其占用状态如何。
新加坡税务局 (IRAS) 并非依赖实际收取的租金，而是通过考虑面积、状况、位置以及同类房产的市场价格等因素来估算年值。
如果房产所有者认为分配给其房产的年值不准确，有权提出异议。这可以在收到估价通知书后 30 天内进行，如果异议未被采纳，还可以选择上诉。
房产税率
税务局将房产分为三大类：自住住宅、非自住住宅和商业/工业房产。
为了减轻税收负担，税务局根据房产价值实施分层税率，高价值房产适用更高的税率。
例如，年值为 SD$30,000 的自住房产，首个 SD$8,000 的税率为 0%，而随后的 SD$22,000 将按 4% 征税。
自住住宅房产
This category includes properties where the owner resides, such as condominiums, HDB flats, and private residences.
The property tax rate varies from 4% to 16%, escalating with the total AV. Starting January 2023, properties exceeding an AV of S$200,000 will face a tax rate of 23%, but this rate only applies after deducting the first SD$100,000.
非自住住宅房产
These non-owner-occupied properties, rented out for residential purposes, are subject to distinct tax rates.
Whether private or public housing, these properties are taxed starting from the first deduction, with rates ranging from 10% to 20% of the AV.
商业或工业房产
They refer to properties utilized for commercial or industrial activities such as registered offices, warehouses, and factories.
Consequently, IRAS applies a flat property tax rate of 10% based on the AV of the property.
咨询表
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税务
（房产税）
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百首新加坡企业服务有限公司
hello@beso.sg
60 Paya Lebar Road, #06-28 Paya Lebar Square, Singapore 409051
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