Property Tax is a tax on property ownership and applies whether the property is rented out, owner-occupied or vacant.
Property tax rates on owner-occupied and non-owner-occupied residential properties are applied on a progressive scale. All other properties continue to be taxed at 10% of the Annual Value (the estimated annual rent for the property assuming it is rented out).
Non-residential properties such as commercial and industrial buildings and land are taxed at 10% of the Annual Value. The owner-occupier tax rates do not apply to non-residential properties even if you have bought the properties for your own use / occupation.
Click here for IRAS Property Tax Calculator.