Extension of the remission timelines for licensed housing developers is available for:
- Complex projects; and
- Projects submitted through CORENET X in the relevant qualifying period.
[New!] On 28 July 2026, the Government announced further extensions to the Category 1 ABSD remission timelines for large-scale redevelopment projects.
Complex projects
Categories of complex projects eligible for extensions:
- [For projects on residential sites acquired between 6 March 2025 and 28 July 2026 (all inclusive)]
Category 1: En bloc redevelopments where (i) the site yields at least 700 residential units upon redevelopment, and (ii) the number of residential units upon redevelopment is at least 1.5 times the number of residential units of the existing development; [1]
[New!] [For projects on residential sites acquired on or after 29 July 2026]
Category 1A (Large site): En bloc redevelopments where (i) the site yields at least 700 but fewer than 1,400 residential units upon redevelopment, and (ii) the number of residential units upon redevelopment is at least 1.5 times the number of residential units of the existing development; [1]
Category 1B (Mega site): En bloc redevelopments where (i) the site yields at least 1,400 residential units upon redevelopment, and (ii) the number of residential units upon redevelopment is at least 1.5 times the number of residential units of the existing development; [1]
[1] The number of dwelling units allowable for the en bloc redevelopment will be based on URA’s conveyance at the Outline Application stage (in the form of an Advice or Outline Planning Permission) or Development Application Stage (in the form of Provisional Permission or Written Permission).
- Category 2: Projects with complex technical or infrastructural requirements, as defined in Table 1 below;
Table 1: Types of Projects under Category 2
| Type of project | Definition |
| Sites integrated with major public transport facilities | Sites that require the housing developer to structurally integrate major public transport facilities[2] with the development, by building and/or relocating the Bus Interchange, building the development's podium or tower block on top of a Rapid Transit System (RTS) station or RTS/road tunnel; building and/or relocating RTS ancillary structures, which includes but are not limited to entrance/exit structures, fire escape staircases, cooling towers and vent shafts, with the relocated structures factored upfront in the design of the development. [2] Refers to MRT or LRT station, Bus Interchange. |
| Sites with requirements to implement major public facilities | Sites that require the housing developer to design and construct major pedestrian connectivity facilities/structures that serve the general public (namely underpasses or above-grade connections across arterial roads (i.e. category 1-3 roads) that serve pedestrians and cyclists, and/or incorporate urban landscaping that is accessible to the public), and/or major public facilities to be handed over to government agencies (namely hawker centres, police stations, community centres and polyclinics). This does not apply to public facilities needed to support the subject development, like service roads, drainage systems and sewers. |
| Sites with requirements to implement district-level infrastructure | Sites that require the housing developer to design and construct district-level infrastructure namely (i) district-level cooling systems; and/or (ii) District Pneumatic Waste Conveyance Systems; and/or (iii) common services tunnel; and/or (iv) district centralised vehicle parking facility, that serve adjacent or nearby developments within the area. |
| Sites with requirements to undertake extensive conservation works | Sites that require the housing developer to carry out restoration works to conserved buildings with the conserved GFA totalling more than or equals to 10,000 sqm GFA or at least 20% of the total development’s GFA. |
- Category 3: Projects approved under URA’s Strategic Development Incentive (SDI) scheme; and
- Category 4: Projects that aim to achieve higher productivity targets, through the adoption of nascent construction technologies, methodologies or progressive practices. These include (but not limited to) (i) high standardisation of building components, which could be replicated across projects, (ii) collaborative contracting and (iii) robotics and automation deployment.
ABSD (HD) remission timelines for projects that qualify for at least one of the eligible categories of projects
- [From 6 Mar 2025] Projects that fall within Category 1 or Categories 2-4 will be provided an extension of 6 months to the ABSD commencement, completion, and sale timelines. These revisions to the ABSD remission timelines will apply to projects on residential land acquired on or after 6 March 2025.
- [From 29 Jul 2026] Projects that fall within Category 1A (Large site) and 1B (Mega site) will be provided with an extension of 1 year and 2 years respectively to the ABSD completion and sale timelines, and 6 months to the commencement timeline. These revisions to the ABSD remission timelines will apply to projects on residential land acquired on or after 29 July 2026. Projects that fall within Category 1B (Mega site) need to sell a minimum of 50% of the residential units within 6 years from the acquisition date.[3]
[3] Developers who have sold at least 50% of residential units within 6 years from the acquisition date will still be required to sell all residential units and complete the housing development within 7 years from the acquisition date to be eligible for the ABSD(HD) remission.
- [New!] Projects that fall in more than one of the four categories will be provided an additional extension of 6 months to the ABSD remission commencement, completion and sale timelines.
Categories met | ABSD (HD) Remission Timeline | Total Extension | Extended ABSD (HD) Remission Timeline | ABSD (HD) Intermediate Sale Condition |
Acquired between 6 March 2025 and 28 July 2026 (all inclusive) | ||||
Any one of Categories 1 – 4: | Commencement timeline | + 6 months | 2.5 years | N/A |
Completion timeline | + 6 months | 5.5 years | N/A | |
Sale timeline | + 6 months | 5.5 years | N/A | |
Two or more of Categories 1 – 4: | Commencement timeline | + 12 months | 3 years | N/A |
Completion timeline | + 12 months | 6 years | N/A | |
Sale timeline | + 12 months | 6 years | N/A | |
Acquired on or after 29 July 2026 [new!] | ||||
Category 1A (Large site) | Commencement timeline | + 6 months | 2.5 years | N/A |
Completion timeline | + 12 months | 6 years [New] | N/A | |
Sale timeline | + 12 months | 6 years [New] | N/A | |
Category 1A (Large site) AND one or more of Categories 2 – 4: | Commencement timeline | + 12 months | 3 years | N/A |
Completion timeline | + 1.5 years | 6.5 years [New] | N/A | |
Sale timeline | + 1.5 years | 6.5 years [New] | N/A | |
Category 1B (Mega site) | Commencement timeline | + 6 months | 2.5 years | N/A |
Completion timeline | + 2 years | 7 years [New] | N/A | |
Sale timeline | + 2 years | 7 years [New] | At least 50% of units within 6 years from the acquisition date | |
Category 1B (Mega site) AND one or more of Categories 2 – 4: | Commencement timeline | + 12 months | 3 years | N/A |
Completion timeline | + 2.5 years | 7.5 years [New] | N/A | |
Sale timeline | + 2.5 years | 7.5 years [New] | At least 50% of units within 6 years from the acquisition date | |
Any one of Categories 2 – 4: | Commencement timeline | + 6 months | 2.5 years | N/A |
Completion timeline | + 6 months | 5.5 years | N/A | |
Sale timeline | + 6 months | 5.5 years | N/A | |
Two or more of Categories 2 – 4: | Commencement timeline | + 12 months | 3 years | N/A |
Completion timeline | + 12 months | 6 years | N/A | |
Sale timeline | + 12 months | 6 years | N/A | |
Projects on CORENET X
Licensed housing developers of private residential projects submitted through CORENET X are eligible for a 6-month extension to their ABSD (HD) remission commencement, completion, and sale timelines, if all of the following criteria are met:
- The project entirely undergoes the CORENET X approval process for building works (i.e. submit and secure clearance for Design and Construction Gateways);
- The first submission is made during the transition period from 18 Dec 2023 to 30 Sep 2026 (inclusive) for projects with a GFA of 30,000 sqm or more*, or from 18 Dec 2023 to 30 Sep 2027 (inclusive) for projects with a GFA of less than 30,000 sqm*; and
- Projects have a minimum of 6 months left of its 2-year commencement timeline, at the point when the first submission is made under the CORENET X approval process for building works.
*following the extension to the qualifying period announced on 3 Sep 2025
The ABSD remission timeline extensions granted under CORENET X cannot be combined and added to the extensions granted for complex projects.
Please refer to the CORENET X website for more information.
How to submit documentation
Complex projects
Submissions will be processed upon the receipt of complete information and necessary supporting documents (details below) by IRAS. As the response time will include the time taken for consultation with the relevant agencies, such as URA and BCA, please submit applications early to allow for sufficient lead time ahead of the extension that you are confirming for.
Categories 1, 2 and 3
To submit documents to confirm the extension to the ABSD (HD) remission timelines under Categories 1 to 3 for private development proposals not part of the Government Land Sales (GLS) Programme, housing developers should submit an application with the supporting documents listed below to IRAS via myTax Portal (Stamp Duty Login) > “Request” > “Apply for Assessment/ Appeal for Waiver” > Select "Appeal".
Do indicate “ABSD HD for Complex Projects” under “Additional Information” at the “Supporting Documents” page.
The supporting documents to be submitted are:
- Documentation on URA’s conveyance granted for Outline Applications (in the form of Advice or Outline Planning Permission) or Development Application Stage (in the form of Provisional Permission or Written Permission)
No submission is needed for sites announced under the GLS Programme which qualify under Category 2 – the extended timelines will be made known upfront to prospective tenderers in the tender documents.
Category 4
Projects on CORENET X
Developers seeking an extension for qualifying projects under CORENET X can approach URA’s project facilitators. The applications should be accompanied by relevant information and documentation that will show that the eligibility criteria have been met. These include, for example the acknowledgment emails bearing the date of 1st Design Gateway submission, URA’s Provisional Permission and Written Permission documents granted at Design Gateway and Construction Gateway, respectively.
FAQs
Complex projects
Given their larger scale, the longer timeline extensions for Mega projects will provide HDs greater flexibility to manage the complexities involved.
Developments with the potential to be redeveloped into Mega projects would include those located within older estates. Hence, the extensions for Mega projects also aim to facilitate the rejuvenation of older developments.
For projects that are eligible for the extended ABSD remission timelines, the proportion of units sold and the corresponding ABSD remission clawback rate will be assessed at the end of the extended ABSD remission sale timeline.
Yes, both SA and SA2 units will be counted towards the number of existing residential units, as well as the number of residential units upon redevelopment. SA and SA2 units also contribute to overall housing supply and help cater to occupation demand.
Notwithstanding, for all en bloc sites regardless of size, the sale remission timelines will be based on the residential units that are meant for sale (i.e., excluding the SA and SA2 units).
The ABSD remission timeline extension is subject to the applicant complying with the qualifying criteria based on the final approved planning parameters of the proposal (for Categories 1-3) and the final approved Project Specific Implementation Plan (for Category 4).
Necessary action will be taken against HDs who are provided with extensions to the ABSD remission timelines but fail to meet the criteria subsequently.
HDs of Mega sites who fail to sell at least 50% of residential units by the end of 6 years would incur the full clawback on the 35% upfront remittable component of the ABSD with interest, consistent with the treatment applied to HDs who fail to meet the other remission conditions.
HDs of Mega sites who sell at least 50% of residential units in the project by the end of 6 years will still have to sell all units and complete the housing development by the end of 7 years to be eligible for the ABSD(HD) remission. This will ensure the timely commencement and completion of development, and sale of residential units.