Land Intensification Allowance

Who qualifies

• The entity's business must be in the manufacturing or logistics sector; since 8 March 2017 LIA is also available to several trades or businesses carried out in an integrated construction and prefabrication hub, administered by BCA (contact 1800 342 5222).
• Qualifying capital expenditure covers the feasibility study on the layout, design fees, cost of preparing plans for approval, piling, construction and renovation/extension costs, demolition of an existing building or structure, legal and other professional fees, and stamp duties on title.
• Where the award covers renovation or extension of an existing LIA building, only the additional renovation/extension expenditure qualifies; the purchase price of the existing building does not.
• Late applications will not be accepted.
• Not eligible if the entity falls within Singapore Government sanctions lists, engages in illegal activities, regulated military goods or tobacco, is under investigation for regulatory breaches, is a MAS-licensed financial institution, or is an MPA-regulated shipping entity, unless specifically referred by MAS or MPA.
• Breach of the Letter of Award terms results in termination or revocation of the incentive and recovery of any associated benefits; IRAS may recover initial and/or annual allowances through re-assessment of preceding tax years, and no annual allowance may be claimed for any basis period where qualifying user/use conditions cease to be met.
• The entity must submit to EDB an annual progress update in the prescribed format and/or an external auditor's report setting out progress in meeting the incentive's terms and conditions; requests to terminate the incentive after acceptance are subject to approval and it remains in effect until EDB notifies the outcome.
• Singapore's Domestic Top-up Tax applies to profits of group entities with an effective tax rate below 15% for MNE groups with annual group revenue of EUR 750 million or more in at least two of the four preceding financial years; EDB incentive recipients are not precluded and should assess the implications.

What it funds

• Core capabilities — strategy, HR, finance, branding, processes
• Energy efficiency, decarbonisation, green certification, waste reduction

Costs covered: Physical materials and consumables consumed by the funded project (e.g. construction materials, prototypes); Third-party consultant or professional service fees.

Initial allowance of 25% of qualifying capital expenditure in the Year of Assessment relating to the basis period in which it is incurred, then annual allowances of 5% until the total claimed reaches 100% of the qualifying capital expenditure.

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

How to apply

Register interest by submitting a FormSG to EDB no later than 3 months after the first application to URA for Planning Permission (or to JTC for Consent as Landowner), then complete the application, including all relevant documents, via the EDB Portal no later than 3 months after the date of Temporary Occupation Permit.

1. Submit the FormSG registration of interest to EDB no later than 3 months after the first Planning Permission application date to URA (or the JTC Consent as Landowner application date).
2. Wait for the LIA administrator to contact you for submission of the remaining documents.
3. Complete the LIA application, with all relevant documents, via the EDB Portal no later than 3 months after the TOP date.
4. Accept the Letter of Award and return the acceptance to EDB no later than 30 days from its issuance.
5. Submit the TOP or CSC document and the Qualified Persons verification form within 3 months of the TOP/CSC date.
6. Claim the allowances in the annual income-tax return to IRAS.

Before applying

• Registration of interest must be submitted within 3 months of the first Planning Permission application date to URA, or of the JTC Consent as Landowner application date.
• The application must be completed on the EDB Portal within 3 months of the TOP date; late applications will not be accepted.

Documents

• FormSG registration of interest — Covers the identity of the building owner, property zoning, construction or extension/renovation details, identity and registered SSIC codes of the user(s), percentage of gross floor area used for qualifying activities, the Planning Permission or JTC consent application, the URA Grant of Written Permission or JTC consent, and the estimated TOP date (some items only if available).
• LIA Application form (EDB Core Form and LIA SubForm) — Requested by the LIA administrator after the FormSG is submitted; lodged via the EDB Portal.
• ACRA Documents indicating registered SSIC codes of building owner and user(s) and the shareholding relationships between them
• Application to URA for Planning Permission / Conservation Permission or to JTC for Consent as Landowner — If not already provided in the FormSG.
• URA Grant of Written Permission / JTC Consent as Landowner (URA Plan Lodgement Scheme)
• Temporary Occupation Permit information (if applicable) — If available at the time of application.
• Temporary Occupation Permit (TOP) document or Certificate of Statutory Completion (CSC) — Post-TOP verification, due within 3 months of the TOP/CSC date.
• Qualified Persons (QP) verification form — Post-TOP verification, due within 3 months of the TOP/CSC date; where a building has multiple TOPs, Verification Form Annex 1 is due within 3 months of each interim TOP and Annex 2 within 3 months of the final TOP.

Claiming support

Claim LIA allowances in annual income-tax returns to IRAS; no supporting documents are submitted at filing, but the named records must be maintained for submission to IRAS if requested.

Claimed in the annual income-tax return to IRAS; application, LOA acceptance and post-TOP verification deadlines are as stated in the steps.

Contact: Alger_Ang@edb.gov.sg

Application window: Registration of interest is due no later than 3 months after the first application date to URA for Planning Permission (or to JTC for Consent as Landowner under the URA Plan Lodgement Scheme); the application must then be completed via the EDB Portal no later than 3 months after the TOP date. This factsheet covers cases where both the Planning Permission application and the LIA application are submitted on or after 1 January 2026.