Land Intensification Allowance

Who qualifies

• Companies building Integrated Construction and Prefabrication Hubs and/or DfMA facilities can apply where planning-permission applications were submitted on or after 1 January 2026.
• The LIA building must be on land zoned Business 2 (B2) as at the Planning Permission application date.
• Minimum Gross Plot Ratio is 1.6 for an ICPH and 1.03 for a DfMA facility, or an incremental 10% GPR improvement for buildings that already meet those benchmarks; the prevailing benchmark at the Planning Permission application date applies.
• At least 80% of the building's gross floor area must be occupied by the approved user(s) and use(s); where there are multiple users they must be related by more than 50% shareholding held in common (for Planning Permission application dates from 1 January 2026).
• DfMA facility trades exclude precast concrete operations, which fall under the ICPH category.
• The applicant must be the building owner that constructs a new building or undertakes qualifying extension or A&A works.
• A qualifying incorporated joint-venture company may qualify if it uses at least 80% of the GFA, or related companies sharing more than 50% ownership use at least 80%.
• The 80% GFA criterion must be met when the TOP is issued.
• Qualifying DfMA activities include fitting-out PBUs or PPVC modules, storage of prefabricated components, and production of Prefab MEP systems, structural steel, mass engineered timber, 3D concrete printing or other case-approved DfMA technologies.
• LIA applications in the manufacturing and logistics sectors are administered by EDB, not BCA.

What it funds

• Automation, robotics, equipment upgrades for productivity

Costs covered: Third-party consultant or professional service fees; Explain in notes.

Maximum support: up to 25%.

Initial allowance is 25%; annual allowances of 5% continue until 100% of qualifying capital expenditure is covered.

Qualifying capital expenditure is that incurred from the policy effective date to the date of completion (TOP, or Certificate of Statutory Completion where no TOP is issued) of the approved LIA building. Qualifying items are the feasibility study on layout, design fees, cost of preparing plans for approval, piling/construction/extension/A&A works, demolition of an existing building, legal and other professional fees, and stamp duties on title. The purchase price of an existing building is excluded.

Payment: Delivered as a tax deduction, allowance or credit.

How to apply

Register interest through the Expression of Interest FormSG no later than 3 months after the first Planning Permission application to URA (or JTC consent as landowner), then submit the full application to BCA within 3 months of TOP issuance. BCA issues a Letter of Offer on approval, and the allowances are claimed in the income tax return to IRAS.

1. Confirm the ICPH/DfMA facility, zoning, GPR, 80% GFA and qualifying expenditure criteria.
2. Prepare the building-owner, zoning, construction, user/SSIC, planning-permission, floor-plan/GFA and estimated-TOP information listed for registration.
3. Submit the Expression of Interest for Land Intensification Allowance no later than 3 months after the first Planning Permission application date to URA, or JTC Consent as Landowner under the URA Plan Lodgement Scheme.
4. Provide the application and supporting documents requested by the BCA administrator no later than 3 months after TOP issuance.
5. On approval, receive the Letter of Offer and return its acceptance within 30 days of issuance.
6. Submit the verification form attached to the Letter of Offer within 3 months of TOP issuance, with a qualified person's declaration of the completed building's GPR and 80% GFA use; submit interim forms for each interim TOP and the final form after final TOP where there are multiple TOPs.
7. Claim the initial and annual allowances in the income tax return filed with IRAS.

Before applying

• Register interest through FormSG no later than 3 months after the first Planning Permission application date to URA (or JTC Consent as Landowner); non-compliance results in rejection with no exceptions.

Documents

• Expression of Interest for Land Intensification Allowance — Official FormSG route named on the page; must be submitted within 3 months of the first Planning Permission application date. Agency document ↗
• Application to URA for Planning Permission / Conservation Permission or to JTC for Consent as Landowner — Submit at registration if available; otherwise the BCA administrator requests it for the full application.
• URA Grant of Written Permission / JTC Consent as Landowner — Submit at registration if available; otherwise the BCA administrator requests it for the full application.
• Floor plan — Must describe activities and users occupying the facility, broken down by GFA.
• LIA application form — Requested by the BCA administrator after FormSG registration and due no later than 3 months after TOP issuance.
• ACRA documents — Must show registered SSIC codes of the building owner and users and their shareholding relationships.
• TOP information (if applicable) — Submitted if available.
• Verification form — Attached to the Letter of Offer; submitted within 3 months of TOP issuance with a qualified-person declaration confirming GPR and 80% GFA use. Interim and final forms apply where there are multiple TOPs.

Claiming support

Taxpayers claim the LIA when submitting their income tax returns to IRAS and are not required to submit supporting documents with the return, but must maintain them in case IRAS requests them when reviewing the return. No annual allowance claim may be filed for a basis period in which there are changes to the approved conditions or qualifying criteria; such changes must be declared to BCA.

Contact: Lim_chin_haow@bca.gov.sg or Tan_mui_kheng@bca.gov.sg

Application window: Application cutoff. Approvals are granted for ICPHs from 8 March 2017 and other DfMA facilities from 1 January 2026 through 31 December 2030; the 1 January 2026 date is also the planning-permission threshold on the web page.

Closes: 2030-09-30