Singapore raises Land Betterment Charge rates for five of nine use groups from 1 September 2026

Announced

31 August 2026

Effective

1 September 2026

Issuing authority

Singapore Land Authority, Urban Redevelopment Authority

Category

Tax policy

Affected market

Land in Singapore on which Land Betterment Charge is assessed by the Table of Rates method, where the chargeable consent is a Provisional Permission granted on or after 1 September 2026, or a second or subsequent extension to a Provisional Permission granted on or after that date. The table covers 118 geographical sectors and nine use groups, with Use Groups A to E stated per sq m of gross floor area and Use Groups F to H per sq m of land area. Cases assessed under the Valuation method rather than the Table of Rates method sit outside the table.

Primary source

Revision of Land Betterment Charge Rates from 1 September 2026

On 31 August 2026 the Singapore Land Authority published revised Land Betterment Charge rates for the half year from 1 September 2026 to 28 February 2027. Rates rose on average in five of the nine use groups: commercial by 1.7%, landed residential by 3.5%, non-landed residential by 3.4%, industrial by 3.9%, and places of worship and civic and community institutions by 2.9%. Use Group C, covering hotel and hospital uses, and Use Groups F, G and H did not move in any of the 118 geographical sectors. The largest single move is in sector 54, where the non-landed residential rate rose from S$7,700 to S$9,940 per sq m of gross floor area, and sectors 55 and 56 rose from the same base to S$9,520. Boundary adjustments were made to sectors 7, 16, 23 and 35. The new rates apply where Provisional Permission, or a second or subsequent extension to it, is granted on or after 1 September 2026.