2024年7月2日,新加坡卫生部长王乙康在国会书面答复西海岸集选区议员胡美霞有关自住住宅房地产税率年值区间门槛上调相关问题。
以下内容为新加坡眼根据国会英文资料翻译整理:
胡美霞(西海岸集选区议员)女士询问总理兼财政部长,尽管自 2022 年以来市场租金一直在大幅上涨, 但为何自住住宅房地产税率的年值区间(annual values band)门槛的调高要到2025年1月1日才生效?
徐芳达(交通部长)先生:我的回答将包括今天议事程序表上胡美霞议员提出的第100号口头质询和第7号书面质询。
在过去的两年里,由于市场租金上涨和高价值私人住宅物业的房产税税率上调,大多数住宅物业的房产税(PT)都有所增加。
考虑到生活成本的问题,政府在2023年和2024年提供了房产税(PT)回扣,以减轻房产税上涨的影响。
有了回扣,2024年所有一房和两房式的组屋屋主都无需缴纳房地产税(PT)。至于其他组屋自主者,每月的房地产税(PT)平均增加不到3新元。
对于私宅自住业主,半数每月的房地产税(PT)增加不到15新元。拥有较高价值的私宅自住者的房地产税(PT)的增幅较高。
在《2024年财政预算案》中,政府宣布根据过去两年的市场趋势,自2025年1月1日起上调自住型住宅房地产税(PT)率的所有年值(AV)区间。这一变化与其他税收变化一样,是在预期的基础上进行的。我们还考虑了政府为缓冲2023年和2024年的房地产税(PT)增长而提供的巨额房地产税(PT)回扣。
随着2025年年值(AV)区间的调整,假设一个自住的4房式组屋固定年值(AV)为15500新元,在无回扣的情况下,2025年每月房地产税(PT)约12新元,而不是2024年的每月25新元(无回扣)。同样,一个拥有固定年值(AV)为50000新元的有地私宅自住屋主,到2025年将每月支付140新元的房地产税(PT),而不是2024年的每月200新元。
以下是英文质询内容:
Ms Foo Mee Har asked the Prime Minister and Minister for Finance why will the increase in Annual Value bands threshold for owner-occupier residential property tax rates only take effect from 1 January 2025, even though market rent rates have been experiencing sharp increases since 2022.
Mr Chee Hong Tat: My response will cover both Oral Question No 100 and Written Question No 7 by Ms Foo Mee Har on today’s Order Paper.
Over the last two years, property taxes (PT) for most residential properties had increased due to higher market rents and an increase in PT rates for higher-value private residential properties.
To cushion the impact of the PT increases, amidst cost-of-living concerns, the Government provided PT rebates in 2023 and 2024.
For 2024, with the rebate, all one- and two-room Housing and Development Board (HDB) owner-occupiers do not pay PT. For other HDB owner-occupiers, the average PT increase is less than $3 per month.
For private property owner-occupiers, half experience a PT increase of less than $15 per month. The increase in PT is higher for those with higher-value private properties.
At Budget 2024, the Government announced that in light of the market trends in the last two years, all Annual Value (AV) bands of the owner-occupier residential PT rates will be raised with effect from 1 January 2025. The change, like other tax changes, is applied on a prospective basis. We also took into consideration the significant PT rebates that the Government had provided to cushion the PT increases in 2023 and 2024.
With the revision of AV bands from 2025, an owner-occupied 4-room HDB flat, assuming constant AV of $15,500, will see a PT bill of about $12 per month in 2025, without rebate, instead of the $25 per month seen in 2024, without rebate. Similarly, an owner-occupied landed property with constant AV of $50,000, will see a PT payable of $140 per month in 2025 instead of the $200 per month seen in 2024.
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