Development charge is a tax that is levied when planning permission is granted to carry out development projects that increase the value of the land. For instance:
The development charge rates are reviewed every 6 months (on 1 March and 1 September), in consultation with the Chief Valuer at the Inland Revenue Authority of Singapore (IRAS).
The owner of the land or the person who applied for planning permission will need to pay the development charge.
Put simply, development charge is computed using this formula:
URA also extracts other information to calculate the development charge, such as:
See more:
It depends whether the Development Ceiling is higher than the Development Baseline.
You can work out your Development Ceiling by referring to the Search DC Sector Map Service on URA SPACE.
To determine your actual Development Baseline to enable the development charge amount to be calculated, please submit DC21 – Enquiry on Development Baseline Record (.doc, 97KB) by email or post to URA.
The application fee is S$1,605 (inclusive of GST) for each property or site.
Common development projects that could be exempted from development charge include:
For the full list of development charge exemptions and its criteria, please refer to Planning Act: Planning (Development Charge – Exemption) Rules.
To search for Development Control Sectors and Rates, use the Search DC Sector Map Service on URA SPACE.
Please note that rates before 1st March 2014 will not be found in this map service. You can also use the the Development Charge Rates below.
Development Charge Rates Table as of 1 March 2022
Map A (PDF, 3.13MB)
Map B (PDF, 2.08MB)
Development Charge Rates Table as of 1 March 2021
Development Charge Rates Table as of 1 March 2020
Development Charge Rates Table as of 1 September 2019
Development Charge Sector Map & Rates 2017
Development Charge Sector Map & Rates 2016
Development Charge Sector Map & Rates 2015
Development Charge Sector Map & Rates 2014
Development Charge Sector Map & Rates 2013
Development Charge Sector Map & Rates 2012
Development Charge Sector Map & Rates 2011
Development Charge Sector Map & Rates 2006 - 2010
Development Charge Sector Map & Rates 2000 - 2005
Development Charge Sector Map & Rates 1989 - 1999