Eligibility Conditions for Exemption
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 grants-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(7) 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 Section 6(6) above.