Building and land purposes
Section 6(6) covers exclusive qualifying uses such as public worship, specified aided education, charity and social-development purposes. Partial exemption may apply where only part qualifies. Section 6(7) addresses land used or developed principally for a corresponding qualifying building purpose.
Submit the prescribed application
Use the official Property Tax Exemption form and the contact channel listed by IRAS. Provide evidence of ownership and actual qualifying use as required. A property let commercially or used for mixed activities needs its own assessment rather than assuming the charity’s status determines all tax.
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 ↗