2024年7月2日，新加坡衛生部長王乙康在國會書面答覆西海岸集選區議員胡美霞有關自住住宅房地產稅率年值區間門檻上調相關問題。
以下內容為新加坡眼根據國會英文資料翻譯整理：
胡美霞（西海岸集選區議員）女士詢問總理兼財政部長，儘管自 2022 年以來市場租金一直在大幅上漲， 但為何自住住宅房地產稅率的年值區間（annual values band）門檻的調高要到2025年1月1日才生效？
徐芳達（交通部長）先生：我的回答將包括今天議事程序表上胡美霞議員提出的第100號口頭質詢和第7號書面質詢。
在過去的兩年里，由於市場租金上漲和高價值私人住宅物業的房產稅稅率上調，大多數住宅物業的房產稅(PT)都有所增加。
考慮到生活成本的問題，政府在2023年和2024年提供了房產稅(PT)回扣，以減輕房產稅上漲的影響。
有了回扣，2024年所有一房和兩房式的組屋屋主都無需繳納房地產稅(PT)。至於其他組屋自主者，每月的房地產稅(PT)平均增加不到3新元。
對於私宅自住業主，半數每月的房地產稅(PT)增加不到15新元。擁有較高價值的私宅自住者的房地產稅(PT)的增幅較高。
在《2024年財政預算案》中，政府宣布根據過去兩年的市場趨勢，自2025年1月1日起上調自住型住宅房地產稅(PT)率的所有年值（AV）區間。這一變化與其他稅收變化一樣，是在預期的基礎上進行的。我們還考慮了政府為緩衝2023年和2024年的房地產稅(PT)增長而提供的巨額房地產稅(PT)回扣。
隨著2025年年值（AV）區間的調整，假設一個自住的4房式組屋固定年值（AV）為15500新元，在無回扣的情況下，2025年每月房地產稅(PT)約12新元，而不是2024年的每月25新元（無回扣）。同樣，一個擁有固定年值（AV）為50000新元的有地私宅自住屋主，到2025年將每月支付140新元的房地產稅(PT)，而不是2024年的每月200新元。
以下是英文質詢內容：
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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