Eligibility and application
Who can apply?
Section 6(6) of the Property Tax Act provides exemption from payment of Property Tax where the Comptroller is satisfied that a building or any part thereof is used exclusively:
- as a place for public religious worship ;
- for a public school which are in receipt of grant-in-aid from the Government;
- for charitable purposes ; and
- for purposes conducive to social development in Singapore.
Partial exemption may be granted if only parts of the building qualify for exemption.
Section 6(6A) of the Property Tax Act provides for the exemption from payment of Property Tax where the Comptroller is satisfied that land is used or will be developed or is being developed into a building for use principally for any purpose specified in subsection 6(6) above.
How do I apply?
To apply for exemption, you need to write to the Comptroller of Property Tax with information supporting its use under S6(6) via:
Property Tax Division
Inland Revenue Authority of Singapore
55 Newton Road