At a glance
Agency
Building and Construction Authority
Instrument
Tax allowance
Initial allowance
25%
Annual allowance
5% until 100% is reached
Current qualifying period
Planning-permission applications from 1 Jan 2026
Current scheme end
31 Dec 2030
Local ownership
No general local-shareholding requirement stated
What does it support?
The Built Environment LIA covers construction, extension or addition-and-alteration of qualifying ICPHs and multi-storey DfMA facilities used for prefabrication, fit-out, storage or production of DfMA products such as Prefab MEP, structural steel, mass engineered timber and 3D concrete printing.
Who can apply?
The facility must meet the applicable zoning, gross plot ratio and ownership/use requirements. The expanded Built Environment route applies to qualifying planning-permission applications submitted on or after 1 January 2026.
New multi-storey DfMA facilities generally need to meet the prescribed minimum plot-ratio requirements; ICPHs are subject to their own threshold.
How does the support work?
The tax allowance can cover up to 100% of qualifying capital expenditure, comprising a 25% initial allowance and 5% annual allowances until the full qualifying amount is reached.
What expenditure can qualify?
Qualifying expenditure can include feasibility and layout studies, design and plans, approvals, piling and construction or A&A works, demolition, relevant professional and legal fees, and stamp duties, subject to the scheme rules.
Key conditions
The facility must be a qualifying ICPH or DfMA facility and meet the prescribed land-use, plot-ratio and ownership/use tests. Existing facilities seeking support for A&A must demonstrate the required incremental intensification.
Timing and application process
The expanded Built Environment LIA applies from 1 January 2026 to 31 December 2030. Companies planning qualifying facilities should assess the incentive during site and planning design, before the relevant development structure is locked.
A practical workstream is to confirm facility type and land-use eligibility, map qualifying capital expenditure, test the plot-ratio requirements, align the planning-permission timeline and document the tax allowance position.
Is this scheme relevant to your project?
A strong fit is a capital-intensive ICPH or qualifying multi-storey DfMA facility that materially intensifies industrial land use. A weak fit is a normal office, warehouse or production facility outside the prescribed Built Environment categories.
How Reeve | R&D supports the scheme
Reeve | R&D can manage the incentive workstream - eligibility assessment, project structuring, funding or tax-benefit modelling, application preparation, agency interaction and post-award requirements - while the company remains the formal applicant where required by the programme.
Frequently asked questions
How much of the capital expenditure can qualify?
Up to 100% through a 25% initial allowance and subsequent 5% annual allowances.
Is this a cash grant?
No. It is a tax allowance.
What facilities are targeted?
Qualifying ICPHs and prescribed DfMA facilities.
When does the current scheme period end?
31 December 2030.
Official programme sources
www1.bca.gov.sg (opens in a new tab)Last verified: 2026-10-01