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Taxes · IRAS

ABSD Remission for Remnant State Land

Individuals adding undevelopable remnant land to their residential plot can qualify, with a four-year disposal restriction.

Source checked · 11 October 2026

Land and ownership conditions

The remnant must be State land bought directly from SLA, incapable of independent development, and used for residential purposes. The individual buyers must beneficially own both it and the adjoining residential primary plot. Obtain SLA confirmation that only the primary-plot owner can buy it and that the state lease requires joint use for development.

Undertaking and retention

No part of either plot may be sold or disposed of within four years of execution of the remnant purchase instrument. Obtain a remission certificate through stamping and retain SLA confirmations and the residential-use/no-disposal undertaking for at least five years. The source says routine upload is unnecessary, but IRAS can request records for audit.

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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