Property Tax Exemptions for a Registered Charity

Tax exemptions are available for properties that are owned and used by registered charities.

Qualifying Conditions

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 receiving grant-in-aid from the Government;
  • For charitable purposes; or
  • For purposes conducive to social development in Singapore.

Partial exemption may be granted if only parts of the building qualify for exemption.

Exemption for the Land Occupied by the Building

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.

Applying for Exemption

To apply for property exemption under Section 6(6), please fill in the ‘Application form for Property Tax Exemption’ (168KB) and email to Avril_Lim@iras.gov.sg and Oh_Puay_Ngor@iras.gov.sg.

 

RATE THIS PAGE

  • Strongly Disagree
  • Strongly Agree

Information is easy to understand.

Information is useful.

Information is easy to find.

 
Please email us if you would like us to respond to your enquiries.