No. S 299
Property Tax Act 1960
Property Tax
(Rates for Residential Premises)
(Amendment) Order 2022
In exercise of the powers conferred by sections 9(2) and 19(9) of the Property Tax Act 1960, the Minister for Finance makes the following Order:
Citation and commencement
1.—(1)  This Order is the Property Tax (Rates for Residential Premises) (Amendment) Order 2022 and, except for paragraphs 2 and 6, comes into operation on 1 January 2023.
(2)  Paragraphs 2 and 6 are deemed to have come into operation on 31 December 2021.
Amendment of paragraph 2
2.  In paragraph 2(2) of the Property Tax (Rates for Residential Premises) Order 2013 (G.N. No. S 691/2013) (called in this Order the principal Order), replace “Planning Act (Cap. 232)” with “Planning Act 1998”.
Amendment of paragraph 4
3.  In paragraph 4(4)(a) of the principal Order, replace “Part I” with “Part 1”.
Amendment of paragraph 6
4.  In paragraph 6(1) of the principal Order —
(a)replace “Part I” with “Part 1”; and
(b)replace “1st January 2014” with “1 January 2023”.
Amendment of paragraph 7
5.  In paragraph 7 of the principal Order —
(a)replace “Part II” with “Part 2”; and
(b)replace “1st January 2014” with “1 January 2023”.
Amendment of paragraph 8
6.  In paragraph 8 of the principal Order, replace “section 19(12)” with “section 19(9)”.
Replacement of Schedule
7.  The Schedule to the principal Order is replaced with —
“THE SCHEDULE
Paragraphs 4(4), 6(1) and 7
Part 1
RATES FOR RESIDENTIAL PREMISES THAT
ARE OWNER‑OCCUPIED
First column
Second column


Annual value

Rates of tax for the
year 2023
Rates of tax for the
year 2024 and
subsequent years
1.For every dollar of the first $8,000
0%
0%
2.For every dollar of the next $22,000
4%
4%
3.For every dollar of the next $10,000
5%
6%
4.For every dollar of the next $15,000
7%
10%
5.For every dollar of the next $15,000
10%
14%
6.For every dollar of the next $15,000
14%
20%
7.For every dollar of the next $15,000
18%
26%
8.For every dollar in excess of $100,000
23%
32%
Part 2
RATES FOR RESIDENTIAL PREMISES THAT
ARE NOT OWNER‑OCCUPIED
First column
Second column


Annual value

Rates of tax for the
year 2023
Rates of tax for the
year 2024 and
subsequent years
1.For every dollar of the first $30,000
11%
12%
2.For every dollar of the next $15,000
16%
20%
3.For every dollar of the next $15,000
21%
28%
4.For every dollar in excess of $60,000
27%
36%
”.
Made on 1 April 2022.
LAI WEI LIN
Second Permanent Secretary,
Ministry of Finance,
Singapore.
[R050.003.0002.Pt06.V4; AG/LEGIS/SL/254/2020/6 Vol. 1]
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