Under Section 51 of the Property Tax Act, the Comptroller of Property Tax is given the authority to allot and alter the House or Unit Number of any property.
A house address comprises: [House Number] [Road Name] [# Unit Number, if any] Singapore [Postal Code]
This is applicable when there is a change in the configuration of units within a building due to subdivision of existing units or creation of new units.
E.g. When a shop unit #01-02 is subdivided into two, the two units have to be renumbered as #01-02 and #01-02A or #01-03.
To apply for additional unit numbers within a building:
- Download the form Application for Additional Unit Number.
- Submit the completed form with the required plans and documents (as stated in the form) to:
The Comptroller of Property Tax
House Numbering Unit
Inland Revenue Authority of Singapore
55 Newton Road
Singapore 307987
A Certificate of Numbering stating the additional allotted unit numbers will be issued by IRAS.
It takes four weeks to process the application.
The house number or unit number allotted is guided by the following principles:
A) House Number (Horizontal Numbering)
This refers to the number assigned to a building along a road.
1. Odd and Even Numbers
The numbering of buildings is in ascending order of
odd
numbers on the left side of the road and
even
numbers on the right side. The direction of the road from which the numbers take reference is pre-determined by the Comptroller.
2. Order and Sequence
The numbers will be in sequential order and omission of any numbers is not allowed. For example, the numbers 4, 13, 14, etc. which can be perceived as undesirable or inauspicious will not be omitted. In situations where there are insufficient numbers, alphabetical suffixes starting from A, B, C, etc. may be assigned to the numbers.
3. Frontage/ Main Entrance
As a general rule, developments will be allotted a house number in sequence to those along the street where the main entrance is located. For developments with vehicular access located on a minor road (due to planning or road requirements), the Comptroller may allot house numbers along the main road if the development has a main entrance fronting the main road.
4. Reservation of Numbers
The Comptroller can reserve numbers for adjoining sites which can potentially be subdivided into smaller plots.
B) Unit Number (Vertical Numbering)
This refers to the number assigned to a unit within a building, where applicable. The unit number is preceded by '#' e.g. #12-456. The first two digits refer to the floor level while the numbers after the hyphen sign refer to the assigned number of the unit.
1. Numbering of Floors
The numbers '01' is normally assigned to the first level of a building where the main entrance is located, followed by '02' for the second level and so on. Basements are assigned "B1', 'B2' and so on downwards. Omission of any numbers is not allowed.
2. Mezzanine Floors
A Mezzanine floor with access from internal stairs within a unit from a particular floor will be considered as part of that same floor. A mezzanine floor with an external access will be considered as a separate floor.
3. Unit Numbers
Units are generally numbered sequentially in a clock-wise direction starting from "01". A unit number will be provided for each distinct unit shown on the floor plan. Omission and reservation of any numbers is not allowed for a residential development. However, for very large commercial units, unit numbers can be reserved for possible future subdivision.
The property owner is required to display the house/unit number at a conspicuous place. Failure to display the assigned number or displaying an unassigned number is an offence under the Property Tax Act.
The number shall be marked or displayed in the following manner as provided for in the subsidiary legislation of the Property Tax Act:
- In the case of a unit in a building - on the outside surface of the front door, or immediately adjacent to it, or in such other position as to be clearly visible from the entrance lobby or corridor on the same floor.
- In the case of a house, building or other property - on the outside surface of the front door or front wall of such house or building or at the entrance of the enclosure of the property in such a position as to be clearly visible from the road in which the property is situated.
- The numerals or lettering used shall be -
- of such colour as to contrast with the background against which they are marked or displayed;
- of sufficient size as to render them clearly discernible from a distance of 10 metres; and
- of durable, non-absorbent material, which expression shall be deemed to include paint.
- Where a number is to be marked or displayed on the outside surface of the front wall of a building, it shall be between 1.5 metres and six metres above the level of the ground. In all other cases it shall be between one metre and 2.5 metres above the level of the ground.
- Only Arabic numerals and Roman letters of the alphabet shall be used. Please refer to Property Tax (Property Numbers) regulations (64.9KB) on the subsidiary legislation on display of house and unit numbers.
Contact Information
If you have any further enquiries, please call us on +65 6351 2442, +65 6351 2461 or +65 6351 2464, or email us .