Inland Revenue Authority of Singapore

Act as an agent of the Government and provide service in the administration of taxes

Settling Tax Matters for the Deceased

When a loved one has passed away, his tax matters need to be settled including the filing of personal income tax and trust income tax.

Filing Income Tax for the Deceased

The income earned up to the date of death is subject to income tax. Please provide us with the following details via myTaxMail:

  1. Name, address and identification number of the legal personal representative who is handling the affairs of the deceased.
  2. Copy of the death certificate.
  3. Copy of the Grant of Probate/Letter of Administration, if available.
  4. Income details from all sources, up to the date of death (please specify breakdown for each type). Find out more about what is taxable, what is not.
  5. Type and amount of tax relief available/applicable to reduce the tax burden.
    Find out more about deductions to save tax.

You may call 1800-356-8300 if you need help on filing income tax. Our office hours are 8 a.m. to 5 p.m. from Mon to Fri.

Filing Trust Income Tax for the Deceased

Income arising after the deceased’s date of death is subject to trust income tax.

For details, please refer to trust income tax.

Property Tax Rates for Properties with Deceased Owners

The concessionary owner-occupier tax rates apply when the owner owns and lives in the residential property. Deceased owners are not eligible for owner-occupier tax rates. The tax rates will be adjusted upon death and the properties will be taxed at higher residential tax rates.

Courtesy posting by NextLifeBook.com