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Development Charge

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:

  • rezoning to a higher value use
  • increasing the plot ratio

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:

development charge formula

Development Ceiling The value of the proposed development which received planning permission from URA.
Development Baseline The value of the approved development based on the approved use and intensity of the site.

It also considers whether a development charge was previously paid, exempted, cancelled or not required.
Development Charge Exemption As listed in the Planning Act. The most common exemption refers to the difference between the Safeguarded Historical Baseline of the site and the Development Baseline.
 

URA also extracts other information to calculate the development charge, such as:

  • material date – date of your Provisional Permission (PP) or second/subsequent PP extension
  • geographical sector number – location of your site
  • use group of the proposed and baseline development
  • development charge rate of the use group in the corresponding development charge table
  • zoning, density, plot ratio and other relevant data from the 1958, 1980 and 2003 Master Plans

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 (WORD) 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:

  • enhancement of conserved buildings within conservation areas
  • reconstruction or extension of an existing single detached, semi-detached or terrace house
    (This exemption does not apply if the renovation or extension works is carried out or approved within the first three (3) years from the date of Temporary Occupation Permit for a new landed housing development.)
  • land sold by the Government or its statutory boards where differential premium is or required to be paid
    For the full list of development charge exemptions and its criteria, please refer to Planning Act: Planning (Development Charge – Exemption) Rules.

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.

To search for the DC Sector number and rates, you can use the address or lot number of the property.

You can use the maps and tables provided on this page to work out your Development Ceiling.

  1. Check Map A (Central Area) or Map B (Rest of Singapore) for the geographical sector number of your site location.
  2. Check the Use Groups Table for the use group of your proposed and baseline development.
  3. Plot your geographical sector number and use group in the Development Charge Rates Table to check the development charge rate for the date your Provisional Permission was previously awarded. For example, if it was awarded on 27 February 2011, look at the table for September 2010.
Month/Year Sector Maps Use Groups Development Charge Rates
March 2018 Map A (PDF)

Map B (PDF)
Use Groups Table Development Charge Rates Table
as of 1 March 2018
Month/Year Sector Maps Use Groups Development Charge Rates
September 2017 Map A (PDF)

Map B (PDF)
Use Groups Table Development Charge Rates Table 
as of 1 September 2017
March 2017 Map A (PDF)

Map B (PDF)
Use Groups Table Development Charge Rates Table 
as of 1 March 2017
Month/Year Sector Maps Use Groups Development Charge Rates
September 2016 Map A (PDF)

Map B (PDF)
Use Groups Table Development Charge Rates Table 
as of 1 September 2016
March 2016 Map A (PDF)

Map B (PDF)
Use Groups Table Development Charge Rates Table
as of 1 March 2016