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Taxes · IRAS

Industrial Property Classification for SSD

The industrial component must be identified before applying industrial Seller’s Stamp Duty.

Source checked · 11 October 2026

Building units

For a unit or part of a building, use the permitted use at disposal. Listed industrial uses include factories, warehouses, laboratories, business parks, industrial training, catering and certain showrooms. Obtain the approved use from the owner, developer or URA planning records. The definition excludes temporary change-of-use permissions lasting ten years or less.

Land and entire buildings

For vacant land or a whole building with land, use Master Plan zoning. B1 and B2 are wholly industrial; B1-White and B2-White use the minimum GFA reserved for industrial use. Business Park uses 85% of GFA, while Business Park-White excludes the maximum permitted White-use portion. The SSD charge applies to the value attributed to the industrial component, not automatically the entire mixed-use property.

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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