Sellers of HDB flats may arrange with the buyers for a temporary extension of stay in the flat for up to 3 months after the resale completion. During the extension of stay, is the seller or buyer responsible to pay the property tax?

Question

Accepted Answer

Once the flat is transferred to the buyer, the buyer is responsible to pay any outstanding property tax. The extension of stay is a private arrangement between the seller and the buyer, and the parties may wish to liaise separately on payment matters. IRAS does not arbitrate on this matter. Please note the concessionary owner-occupier tax rates will not be applicable during the period when the seller continues to reside in the flat after the resale transaction has been completed. The lower tax rates would only apply from the date the new owner moves in to reside in the flat.

This information is sourced from IRAS

Sellers of HDB flats may arrange with the buyers for a temporary extension of stay in the flat for up to 3 months after the resale completion. During the extension of stay, is the seller or buyer responsible to pay the property tax?

Related questions

I purchased an HDB flat and allowed the previous owner to extend his stay for 3 months after the transfer of the flat. I understand that the previous owner has paid the property tax in full based on the owner-occupier tax rates. Why was I notified now to pay an additional property tax?

I purchased an HDB flat for owner occupation and granted the sellers a rent-free extension of stay for 3 months after the resale completion date. Can IRAS make an exception to apply the owner-occupier tax rates (OOTR) on my flat during the 3-month extension of stay period?

The seller has terminated their extension of stay early. Can I apply for the Owner-Occupier Tax Rates?

I am a Singapore Citizen currently owning a private flat. If I were to downgrade to an HDB resale flat, do I have to pay Additional Buyer’s Stamp Duty (ABSD) on the HDB resale flat?