Section 6(6) of the Property Tax Act provides exemption from Property Tax for buildings that are used exclusively:
- for public religious worship ;
- as public schools 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.
To apply for exemption, you need to write to the Comptroller of Property Tax with supporting information for approval.