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Taxes · IRAS

Developers: Property Tax Information for Land and Development Sites

IRAS provides a dedicated route to the obligations arising while holding development land.

Source checked · 11 October 2026

Land during development

The directory links Essential Information for Developers for owners of vacant land and development sites. Valuation during construction can differ from a completed building’s rental-based assessment.

Follow project-specific reporting

Use the linked guide for project dates, building completion and information requests. The directory is an entry point, and does not grant a development exemption or replace notifying IRAS when required.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official source ↗
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