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Routine Rule Added Final

Interpretation (Housing and Development Board - Fees) Order 2026

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Published April 1st, 2026
Detected April 3rd, 2026
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Summary

The Singapore Ministry of National Development issued the Interpretation (HDB - Fees) Order 2026, establishing statutory definitions for key terms related to Housing and Development Board fees and schemes. The Order defines terms including 'commercial property', 'HDB flat', 'home-office', 'Home Office Scheme', and 'Lease Buyback Scheme'. This interpretive order takes effect on 1 April 2026.

What changed

The Order establishes uniform definitions for terms used in HDB fee-related matters under the Interpretation Act 1965. Key defined terms include 'commercial property' (excluding home-office approved HDB flats), 'HDB Fire Insurance Scheme', 'HDB flat' (sold under Part 4 of the Housing and Development Act 1959), 'home-office' (residential premises with office use by max 2 non-residents), and 'Lease Buyback Scheme' (lease reduction in exchange for consideration including potential annuity plan contributions). The definitions are enabling provisions that clarify the scope of existing fee frameworks.

This Order imposes no new compliance obligations on HDB flat owners or other parties. It is an administrative interpretive instrument that provides legal clarity for the administration of HDB schemes and fees. The definitions take effect on 1 April 2026. Regulated parties should review the defined terms to ensure understanding of how they apply to existing HDB transactions and schemes.

Source document (simplified)

Interpretation (Housing and Development Board — Fees) Order 2026 Status:
Published in Subsidiary Legislation Supplement
on 31 Mar 2026
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-
-
No. S 184
| Interpretation Act 1965 |

| Interpretation
(Housing and Development Board —
Fees) Order 2026 |

| | In exercise of the powers conferred by section 46(1) of the Interpretation Act 1965, the Minister for National Development makes the following Order: | | In exercise of the powers conferred by section 46(1) of the Interpretation Act 1965, the Minister for National Development makes the following Order: |
| In exercise of the powers conferred by section 46(1) of the Interpretation Act 1965, the Minister for National Development makes the following Order: | |

| Citation and commencement |

| 1. This Order is the Interpretation (Housing and Development Board — Fees) Order 2026 and comes into operation on 1 April 2026. |

| Definitions |

| 2. In this Order —
| “Board” means the Housing and Development Board established under section 3 of the Housing and Development Act 1959; |

| “commercial property” means any flat, house or building or any part thereof which is permitted to be used pursuant to the Planning Act 1998 or any other written law for the purpose of carrying on any business or which is lawfully so used, but excludes any HDB flat that is approved to be used as a home‑office under the Home Office Scheme; |

| “HDB Fire Insurance Scheme” means the scheme administered by the Board, under which an owner of an HDB flat is required to procure a policy of insurance insuring against any liability, in respect of property damage caused by or arising out of any fire, from an insurer appointed by the Board; |

| “HDB flat” means any flat, house or other living accommodation sold by the Board under Part 4 of the Housing and Development Act 1959; |

| “home‑office” means any premises —
\| (a) \| which are used by its occupants primarily for residential purposes with part or parts of the premises being used by the occupants as an office; and \|
\| (b) \| in which not more than 2 persons who are not resident in those premises are engaged in the operation of the office; \| | (a) | which are used by its occupants primarily for residential purposes with part or parts of the premises being used by the occupants as an office; and | (b) | in which not more than 2 persons who are not resident in those premises are engaged in the operation of the office; |
| (a) | which are used by its occupants primarily for residential purposes with part or parts of the premises being used by the occupants as an office; and | | | |
| (b) | in which not more than 2 persons who are not resident in those premises are engaged in the operation of the office; | | | |

| “Home Office Scheme” means the scheme administered by the Board, under which the Board approves the use of an HDB flat as a home‑office; |

| “Lease Buyback Scheme” means the scheme administered by the Board, under which a lessee of an HDB flat who has been approved by the Board to take part in the scheme enters into an agreement with the Board to reduce the term of the lease, in consideration of a sum of money —
\| (a) \| which is to be paid in accordance with the terms and conditions of the scheme; and \|
\| (b) \| the whole or part of which may be used for the payment of a premium for an annuity plan under the Lifelong Income Scheme established and maintained by the Central Provident Fund Board under section 27K of the Central Provident Fund Act 1953; \| | (a) | which is to be paid in accordance with the terms and conditions of the scheme; and | (b) | the whole or part of which may be used for the payment of a premium for an annuity plan under the Lifelong Income Scheme established and maintained by the Central Provident Fund Board under section 27K of the Central Provident Fund Act 1953; |
| (a) | which is to be paid in accordance with the terms and conditions of the scheme; and | | | |
| (b) | the whole or part of which may be used for the payment of a premium for an annuity plan under the Lifelong Income Scheme established and maintained by the Central Provident Fund Board under section 27K of the Central Provident Fund Act 1953; | | | |

| “Lodgement Scheme” means the scheme administered by the Board in relation to the sale of commercial property, under which the Board is taken to have given the Board’s consent for the owner of a commercial property to sell that commercial property to another person if —
\| (a) \| the criteria published on the Board’s website is satisfied; \|
\| (b) \| the owner notifies the Board of the intended sale in the manner required by the Board and submits all the information and documents required by the Board; and \|
\| (c) \| the owner has obtained a written acknowledgment from the Board of the Board’s receipt of the notification mentioned in paragraph (b); \| | (a) | the criteria published on the Board’s website is satisfied; | (b) | the owner notifies the Board of the intended sale in the manner required by the Board and submits all the information and documents required by the Board; and | (c) | the owner has obtained a written acknowledgment from the Board of the Board’s receipt of the notification mentioned in paragraph (b); |
| (a) | the criteria published on the Board’s website is satisfied; | | | | | |
| (b) | the owner notifies the Board of the intended sale in the manner required by the Board and submits all the information and documents required by the Board; and | | | | | |
| (c) | the owner has obtained a written acknowledgment from the Board of the Board’s receipt of the notification mentioned in paragraph (b); | | | | | |

| “Optional Component Scheme” means the scheme administered by the Board, under which the purchaser of an HDB flat from the Board is given the option to purchase the completed HDB flat installed with certain fittings; |

| “Parenthood Provisional Housing Scheme” means the scheme administered by the Board, under which the Board rents out flats directly under a tenancy agreement to eligible individuals who have been granted an option to purchase an uncompleted flat from the Board and are awaiting the completion of that flat. | | “Board” means the Housing and Development Board established under section 3 of the Housing and Development Act 1959; | “commercial property” means any flat, house or building or any part thereof which is permitted to be used pursuant to the Planning Act 1998 or any other written law for the purpose of carrying on any business or which is lawfully so used, but excludes any HDB flat that is approved to be used as a home‑office under the Home Office Scheme; | “HDB Fire Insurance Scheme” means the scheme administered by the Board, under which an owner of an HDB flat is required to procure a policy of insurance insuring against any liability, in respect of property damage caused by or arising out of any fire, from an insurer appointed by the Board; | “HDB flat” means any flat, house or other living accommodation sold by the Board under Part 4 of the Housing and Development Act 1959; | “home‑office” means any premises —
| (a) | which are used by its occupants primarily for residential purposes with part or parts of the premises being used by the occupants as an office; and |
| (b) | in which not more than 2 persons who are not resident in those premises are engaged in the operation of the office; | | (a) | which are used by its occupants primarily for residential purposes with part or parts of the premises being used by the occupants as an office; and | (b) | in which not more than 2 persons who are not resident in those premises are engaged in the operation of the office; | “Home Office Scheme” means the scheme administered by the Board, under which the Board approves the use of an HDB flat as a home‑office; | “Lease Buyback Scheme” means the scheme administered by the Board, under which a lessee of an HDB flat who has been approved by the Board to take part in the scheme enters into an agreement with the Board to reduce the term of the lease, in consideration of a sum of money —
| (a) | which is to be paid in accordance with the terms and conditions of the scheme; and |
| (b) | the whole or part of which may be used for the payment of a premium for an annuity plan under the Lifelong Income Scheme established and maintained by the Central Provident Fund Board under section 27K of the Central Provident Fund Act 1953; | | (a) | which is to be paid in accordance with the terms and conditions of the scheme; and | (b) | the whole or part of which may be used for the payment of a premium for an annuity plan under the Lifelong Income Scheme established and maintained by the Central Provident Fund Board under section 27K of the Central Provident Fund Act 1953; | “Lodgement Scheme” means the scheme administered by the Board in relation to the sale of commercial property, under which the Board is taken to have given the Board’s consent for the owner of a commercial property to sell that commercial property to another person if —
| (a) | the criteria published on the Board’s website is satisfied; |
| (b) | the owner notifies the Board of the intended sale in the manner required by the Board and submits all the information and documents required by the Board; and |
| (c) | the owner has obtained a written acknowledgment from the Board of the Board’s receipt of the notification mentioned in paragraph (b); | | (a) | the criteria published on the Board’s website is satisfied; | (b) | the owner notifies the Board of the intended sale in the manner required by the Board and submits all the information and documents required by the Board; and | (c) | the owner has obtained a written acknowledgment from the Board of the Board’s receipt of the notification mentioned in paragraph (b); | “Optional Component Scheme” means the scheme administered by the Board, under which the purchaser of an HDB flat from the Board is given the option to purchase the completed HDB flat installed with certain fittings; | “Parenthood Provisional Housing Scheme” means the scheme administered by the Board, under which the Board rents out flats directly under a tenancy agreement to eligible individuals who have been granted an option to purchase an uncompleted flat from the Board and are awaiting the completion of that flat. |
| “Board” means the Housing and Development Board established under section 3 of the Housing and Development Act 1959; | | | | | | | | | | | | | | | | | | | | | | | | |
| “commercial property” means any flat, house or building or any part thereof which is permitted to be used pursuant to the Planning Act 1998 or any other written law for the purpose of carrying on any business or which is lawfully so used, but excludes any HDB flat that is approved to be used as a home‑office under the Home Office Scheme; | | | | | | | | | | | | | | | | | | | | | | | | |
| “HDB Fire Insurance Scheme” means the scheme administered by the Board, under which an owner of an HDB flat is required to procure a policy of insurance insuring against any liability, in respect of property damage caused by or arising out of any fire, from an insurer appointed by the Board; | | | | | | | | | | | | | | | | | | | | | | | | |
| “HDB flat” means any flat, house or other living accommodation sold by the Board under Part 4 of the Housing and Development Act 1959; | | | | | | | | | | | | | | | | | | | | | | | | |
| “home‑office” means any premises —
| (a) | which are used by its occupants primarily for residential purposes with part or parts of the premises being used by the occupants as an office; and |
| (b) | in which not more than 2 persons who are not resident in those premises are engaged in the operation of the office; | | (a) | which are used by its occupants primarily for residential purposes with part or parts of the premises being used by the occupants as an office; and | (b) | in which not more than 2 persons who are not resident in those premises are engaged in the operation of the office; | | | | | | | | | | | | | | | | | | | | |
| (a) | which are used by its occupants primarily for residential purposes with part or parts of the premises being used by the occupants as an office; and | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | in which not more than 2 persons who are not resident in those premises are engaged in the operation of the office; | | | | | | | | | | | | | | | | | | | | | | | |
| “Home Office Scheme” means the scheme administered by the Board, under which the Board approves the use of an HDB flat as a home‑office; | | | | | | | | | | | | | | | | | | | | | | | | |
| “Lease Buyback Scheme” means the scheme administered by the Board, under which a lessee of an HDB flat who has been approved by the Board to take part in the scheme enters into an agreement with the Board to reduce the term of the lease, in consideration of a sum of money —
| (a) | which is to be paid in accordance with the terms and conditions of the scheme; and |
| (b) | the whole or part of which may be used for the payment of a premium for an annuity plan under the Lifelong Income Scheme established and maintained by the Central Provident Fund Board under section 27K of the Central Provident Fund Act 1953; | | (a) | which is to be paid in accordance with the terms and conditions of the scheme; and | (b) | the whole or part of which may be used for the payment of a premium for an annuity plan under the Lifelong Income Scheme established and maintained by the Central Provident Fund Board under section 27K of the Central Provident Fund Act 1953; | | | | | | | | | | | | | | | | | | | | |
| (a) | which is to be paid in accordance with the terms and conditions of the scheme; and | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | the whole or part of which may be used for the payment of a premium for an annuity plan under the Lifelong Income Scheme established and maintained by the Central Provident Fund Board under section 27K of the Central Provident Fund Act 1953; | | | | | | | | | | | | | | | | | | | | | | | |
| “Lodgement Scheme” means the scheme administered by the Board in relation to the sale of commercial property, under which the Board is taken to have given the Board’s consent for the owner of a commercial property to sell that commercial property to another person if —
| (a) | the criteria published on the Board’s website is satisfied; |
| (b) | the owner notifies the Board of the intended sale in the manner required by the Board and submits all the information and documents required by the Board; and |
| (c) | the owner has obtained a written acknowledgment from the Board of the Board’s receipt of the notification mentioned in paragraph (b); | | (a) | the criteria published on the Board’s website is satisfied; | (b) | the owner notifies the Board of the intended sale in the manner required by the Board and submits all the information and documents required by the Board; and | (c) | the owner has obtained a written acknowledgment from the Board of the Board’s receipt of the notification mentioned in paragraph (b); | | | | | | | | | | | | | | | | | | |
| (a) | the criteria published on the Board’s website is satisfied; | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | the owner notifies the Board of the intended sale in the manner required by the Board and submits all the information and documents required by the Board; and | | | | | | | | | | | | | | | | | | | | | | | |
| (c) | the owner has obtained a written acknowledgment from the Board of the Board’s receipt of the notification mentioned in paragraph (b); | | | | | | | | | | | | | | | | | | | | | | | |
| “Optional Component Scheme” means the scheme administered by the Board, under which the purchaser of an HDB flat from the Board is given the option to purchase the completed HDB flat installed with certain fittings; | | | | | | | | | | | | | | | | | | | | | | | | |
| “Parenthood Provisional Housing Scheme” means the scheme administered by the Board, under which the Board rents out flats directly under a tenancy agreement to eligible individuals who have been granted an option to purchase an uncompleted flat from the Board and are awaiting the completion of that flat. | | | | | | | | | | | | | | | | | | | | | | | | |

| Fees |

| 3. The fees specified in the third column of the Schedule are payable to the Board by the person and for the matters specified opposite in the second and first columns, respectively. |

| | Made on 31 March 2026. |

| LOH NGAI SENG |
Permanent Secretary,
Ministry of National Development,
Singapore. | Made on 31 March 2026. | LOH NGAI SENG |
| Made on 31 March 2026. | | |
| LOH NGAI SENG | | |

| [AG/LEGIS/SL/1/2025/12] |

| |

| |

Named provisions

Citation and commencement Definitions

Source

Analysis generated by AI. Source diff and links are from the original.

Classification

Agency
MND Singapore
Published
April 1st, 2026
Instrument
Rule
Legal weight
Binding
Stage
Final
Change scope
Minor
Document ID
S 184

Who this affects

Applies to
Government agencies
Activity scope
Government Fees
Geographic scope
Singapore SG

Taxonomy

Primary area
Housing
Operational domain
Legal
Topics
Government Fees Real Estate

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