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並前往https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/income-from-property-rented-out

Income from property rented out - IRAS

Any rent payments you receive when you rent out your property are subject to income tax and must be declared in your Income Tax Return. On this page:

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