Room Rental Income: What To Declare to IRAS and Deduct

By Winfred Quek · CEA R073319H · Published 28 October 2026

Facts verified: 28 October 2026 · Sources listed below

Renting out one room while you keep living in the home is a different tax picture from leasing out a whole unit. You still have rental income to declare, but the expenses you can set against it are only part of what the whole home costs you, and the property tax question is different too. This page sets out what IRAS says on three points: what counts as rental income, how the two ways of claiming expenses work when you rent a room, and what IRAS says about property tax when you sublet. It does not tell you which option to pick. For the general rules on rental income tax, see the rental income tax guide, and for joint owners see how the tax splits between co owners.

What counts as rental income when you sublet a room

IRAS describes rental income as the full amount of rent and related payments you receive. Its list includes the rent of the premises, maintenance, and rent of furniture and fittings. It also says that if the rental deposit is forfeited, that is generally part of your gross rent and taxable. So if your room rent is quoted as one all in figure that covers furnishings, wifi or utilities, the whole amount is what you start from. IRAS gives subletting as an example: renting out a spare room while you still live in your home is taxable.

Timing follows the due date, not the day cash arrives. IRAS says rental income is taxable from the date it is due and payable to the owner. Its own example is a tenant who rented from October to December 2025 but only paid in January 2026: that rent is declared for the Year of Assessment 2026 because it was due in 2025.

Source: IRAS, I have rented out my property, checked 28 October 2026. www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-have-rented-out-my-property

Two ways to claim expenses on a room

IRAS gives landlords two routes for residential property. You can claim the actual expenses you incurred, or you can use the deemed expenses option, which is 15% of gross rent. Under the deemed option you may still claim mortgage interest on the loan taken to buy the tenanted property, on top of the 15%. IRAS says the 15% amount is pre filled in the online tax form for tenanted residential property, and that you need not keep records of other rental expenses if you take it. If you claim mortgage interest or actual expenses, IRAS asks you to keep the supporting documents, such as the tenancy agreement, mortgage statements, invoices and receipts, for at least 5 years.

A few conditions from the same IRAS page matter for a room:

• Apportion by rooms. When you sublet part of your home, IRAS says you apportion the allowable expenses based on the number of rooms rented out. Its worked example is a 4 room flat with 3 bedrooms where 1 bedroom is sublet, so one third of the whole home expenses is the share to use.
• Deemed expenses are not always available. IRAS says the option does not apply if you incurred no deductible expense apart from mortgage interest, if the rent comes through a partnership, or if the property is held under a trust.
• Be consistent. If you have more than one tenanted residential property and claim actual expenses on any one, IRAS says you must treat all your tenanted residential properties the same way. You cannot take 15% on one and actual expenses on another.
• What is not claimable. IRAS lists repayments of the loan principal and the cost of renovation, additions and alterations as not allowable. Interest on the loan is allowable, and so are property tax during the rental period, fire insurance, maintenance charges, repairs that restore the property to its original state, and the agent commission, advertising, legal and stamp duty costs of getting a tenant.
• Utilities and internet. IRAS treats utility and internet charges you pay on behalf of the tenant and are not reimbursed for as allowable, and those the tenant later reimburses as not allowable. If your room rent includes utilities, the cost sits with you, so keep the bills. The utilities transfer guide covers how accounts are usually held.

Source: IRAS, I have rented out my property (rental expenses and simplified claim), checked 28 October 2026. www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-have-rented-out-my-property

IRAS's own room example

IRAS publishes an example of a person who sublets 1 of 3 bedrooms in a 4 room flat for a full year at $600 a month. Whole home deductible expenses, including $1,200 of mortgage interest, are $3,000. On actual expenses, one third of $3,000 is $1,000, so net rent is $7,200 less $1,000, or $6,200. On deemed expenses, 15% of $7,200 is $1,080, plus one third of the $1,200 mortgage interest, which is $400, giving a total deduction of $1,480 and net rent of $5,720.

In that case the deemed route gave the larger deduction. That depends on the numbers, which is why the next section runs a different set of assumed figures.

Source: IRAS, I have rented out my property, Example 6, checked 28 October 2026. www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-have-rented-out-my-property

Illustration with assumed figures

These figures are invented to show the arithmetic. They are not typical of any flat and they do not reflect your costs. Suppose an owner rents 1 of 3 bedrooms at $1,000 a month for 12 months, so gross rent is $12,000. Assume the whole home costs for the year are mortgage interest $5,400, property tax $300, service and conservancy charges $1,200 and fire insurance $120.

With these assumptions the deemed route leaves $1,260 less in net rent. With higher running costs and a lower loan, the actual route could come out ahead. Neither result tells you what to do, and your tax is your net rent taxed at your own rate, so check the rate bands on the IRAS site or ask a tax professional. If your costs include repairs or a new agent commission in the year, run both columns before filing, and keep the receipts either way.

How and where to declare

IRAS says you declare the gross rent of the previous year, and details of deductible expenses for each property, under Other Income, Rent from property, in your income tax return. The details include the total annual rent collected, total deductible expenses and, for jointly owned property, your share. For co owners, IRAS taxes each owner on their legal share, regardless of who receives the rent or who paid for the property. If you claim actual expenses, IRAS offers a Rental Calculator spreadsheet on the same page.

If you forgot to declare, IRAS says penalties may apply for an incorrect return, but may be waived when you make a voluntary disclosure within a grace period of 1 year from the statutory filing date. Losses from renting cannot be carried forward or set off against salary, though IRAS allows one property's rental loss to offset another property's rental income in the same year as an administrative concession, if all were let at market rates.

Source: IRAS, I have rented out my property (reporting, penalties and losses), checked 28 October 2026. www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-have-rented-out-my-property

Property tax when you sublet a room

IRAS's page for HDB flat owners says that when you sublet some of your rooms while still occupying the flat, you are taxed at the owner occupier rates. It asks you to make sure the tenant or agent stamps the rental agreement as partially let instead of wholly let, to keep those rates. If the rates were withdrawn because of incorrect stamping, IRAS says to write to it, confirm that you live in the property and submit a copy of the tenancy agreement and any HDB approval letter on room rentals.

Source: IRAS, Information for HDB flat owners, Subletting your HDB flat or rooms, checked 28 October 2026. www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners

IRAS's property tax rates page defines owner occupied residential property as a home the owner lives in, and applies lower progressive rates to it. The subletting statement I checked is on the HDB flat owners page. If you own a condo or landed home and rent a room, confirm how IRAS treats your case on its site before you assume the owner occupier rates continue. For the pricing side of renting a room, see the official data on room pricing.

Source: IRAS, Property tax rates (owner occupier residential), checked 28 October 2026. www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates

Frequently asked questions

Is rent from a room in my own home taxable?

Yes. IRAS says rental income from subletting, for example a spare room while you still live in the home, is taxable. You declare the gross rent and your claimed expenses in your income tax return.

Can I use the 15% deemed expenses for a room?

IRAS allows deemed expenses of 15% of gross rent for tenanted residential property, and you may also claim mortgage interest on top, apportioned by the number of rooms rented out. It is not available if you had no deductible expense apart from mortgage interest, and you must use the same method across all your tenanted residential properties.

How do I apportion expenses for one room?

IRAS says to apportion allowable expenses based on the number of rooms rented out. Its example uses 1 bedroom rented out of 3 bedrooms, so one third of the whole home expenses.

Will renting a room change my property tax rate?

On its HDB flat owners page, IRAS says that if you sublet some rooms while still occupying the flat, you are taxed at owner occupier rates, provided the rental agreement is stamped partially let. For condos or landed homes, check IRAS directly.

What if I did not declare room rent in earlier years?

IRAS says penalties may apply for incorrect returns, but may be waived if you make a voluntary disclosure within 1 year of the statutory filing date. Contact IRAS or a tax professional about your situation.

Winfred Quek, CEA R073319H, Crestbrick Pte Ltd (L3010886H). General information as at 28 October 2026, not legal, financial, tax or property advice. Figures are from IRAS pages and may change. The worked example uses assumed figures. This page makes no price or rent forecast.