Property
Singapore — Property: Rental Market
Private residential properties in Singapore cannot be rented for stays shorter than three consecutive months; shorter stays count as illegal short-term accommodation. Owners of private residential properties can rent to up to six unrelated persons without registering, and owners of properties of at least 90 sqm can house up to eight unrelated persons if they register with URA; that relaxation has been extended to 31 December 2028. Rental income from property is taxable: IRAS applies a rate of 24% to non-resident individuals, including on rental income, with deductions for expenses allowed but no personal reliefs.
VerifiedGovernment / official sourceUrban Redevelopment Authority (URA); Inland Revenue Authority of Singapore (IRAS)Last reviewed: 2026-10-23
Key facts
- The minimum stay for private residential properties is three consecutive months; shorter stays are illegal short-term accommodation (URA).
- Owners of private residential properties may rent to up to six unrelated persons without registering with URA.
- Owners of private residential properties of at least 90 sqm can house up to eight unrelated persons if they register with URA; this relaxation runs until 31 December 2028.
- Non-resident individuals pay income tax at 24% (22% before YA 2024) on all income including rental income; they can deduct expenses but cannot claim personal reliefs (IRAS).
Common mistakes
- Renting out a private condo on short-term stays of under three months — this is illegal in Singapore.