We have been trying hard to sell my deceased brother's residential property, but we are unable to get a buyer and the house is currently vacant. Can IRAS continue to apply the lower owner-occupier tax rates for this property?

Question

Accepted Answer

No. For residential properties held under deceased ownership, IRAS will extend the concessionary rates for a period of two years from date of the owner’s demise to allow some time for the property transfer/sale arrangements to be made before the non-owner-occupier residential tax rates are applied.

We have been trying hard to sell my deceased brother's residential property, but we are unable to get a buyer and the house is currently vacant. Can IRAS continue to apply the lower owner-occupier tax rates for this property?

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