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Taxes · IRAS

Developer ABSD Timeline Extensions: Complex Projects and CORENET X

Extensions depend on acquisition date, project category and submission history; CORENET X extensions cannot be added to complex-project extensions.

Source checked · 11 October 2026

Complex-project categories

Qualifying categories include large en bloc redevelopments, specified major infrastructure or conservation projects, SDI schemes and advanced-productivity projects. From 29 July 2026, qualifying 700–1,399-unit sites receive one year extra for completion and sales, while sites of at least 1,400 units receive two years; both require at least 1.5 times existing units and receive six months extra to commence. Mega sites must sell at least 50% within six years. Multiple-category projects have a further six-month rule; verify the full dated table.

CORENET X and documentation

A six-month extension requires the full Design and Construction Gateway process and at least six months left of the two-year commencement period at first submission. The qualifying first-submission window ends 30 September 2026 for GFA at least 30,000 sqm, and 30 September 2027 below that size. At this review date, the larger-project window has closed. Submit complex-project evidence early to IRAS or BCA as directed; CORENET X cases approach URA facilitators with gateway acknowledgements and permissions.

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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