Land Intensification Allowance (LIA) Singapore: Eligibility, Rates and How to Claim
Industrial land in Singapore is scarce, and the government has long used the tax system to nudge manufacturers, logistics operators and other land intensive businesses towards building upward rather than sprawling outward. The Land Intensification Allowance (LIA) is the main tool for this: a capital allowance that rewards companies for constructing or renovating industrial buildings [...]