Same framework, lower AVs
HDB flats are residential property and use the same owner-occupier and non-owner-occupier rate schedules as private. The crucial difference is Annual Value — HDB rents are lower than private rents, so HDB AVs are lower, and HDB owner-occupiers typically pay much less tax than private owner-occupiers.
Typical owner-occupier tax by flat size
| Flat type | Typical AV range | OO tax (median AV) |
|---|---|---|
| 3-room | $6K – $11K | $0 |
| 4-room | $9K – $15K | $0 – $120 |
| 5-room | $11K – $18K | $0 – $240 |
| Executive | $13K – $22K | $40 – $400 |
Indicative ranges only. Actual AVs depend on town, block, floor, and orientation. Check yours on myTax Portal.
Renting out vs owner-occupying — a much bigger gap for HDB
Because HDB OO bills are so low (often $0), the jump to NOO rates is proportionally much larger than for private property:
- 4-room flat, AV $14,400 — OO tax: $96. NOO tax: $1,728. 18× multiplier.
- 5-room flat, AV $16,000 — OO tax: $160. NOO tax: $1,920. 12× multiplier.
- Mass-market condo, AV $36,000 — OO tax: $960. NOO tax: $4,800. 5.0× multiplier.
This is one reason many HDB owner-occupiers think twice before renting out their entire flat after MOP — the post-tax yield is lower than the gross rent suggests.