Building is occupied or to be occupied by a single user.
The Annual Value is the estimated annual gross rent of the whole building,
taking into account any mezzanine space, lift lobby, corridors, staircases,
toilets, guardhouse and substation.
Single unit is occupied or to be occupied by a single user.
The Annual Value is the estimated annual gross rent of the unit, taking into
account any roof terrace, mezzanine space, air-con ledge and toilet, but
excludes void space.
Two or more adjacent units are occupied or to be occupied by a single
user.
The Annual Value is the total estimated annual gross rent of the adjoining
units, taking into account any roof terraces, mezzanine spaces, air-con ledges
and toilets, but excludes void spaces.
Two or more adjacent units (with common space) are occupied or to be
occupied by a single user.
The Annual Value is the total estimated annual gross rent of the adjoining
units, and common space such as corridors, lift lobbies and toilets outside the
units, used or to be used exclusively by the same user, taking into account any
roof terraces, mezzanine spaces, air-con ledges and toilets, but excludes void
spaces.
Two or more non-adjacent units are occupied or to be occupied by a
single user.
Non-adjoining units will be
assessed individually by IRAS. The Annual Value will be the estimated annual
gross rent of the individual unit. Taking into account any roof terrace,
mezzanine space, air-con ledge and toilet, but excludes void space.
You can view your Annual Value and Annual Value Rate of your industrial property by following these steps:
1. Log in to
myTax.iras.gov.sg with your SingPass or CorpPass.
2. Under "Property" on the top menu, select "View Property Portfolio".
3. Select "View Details" to the industrial property to view the Annual Value rate and floor area.
If there is any difference in the floor area of your property and IRAS's records, you can inform us by following these steps:
1. From "View Property Portfolio" page, select "Request to Update". The page will be re-directed to "myTax Mail".
2. Fill in your industrial property address and/or property tax reference no.
3. Indicate the correct floor area of your property in the "Message" box and other information as requested.