Double Tax Deduction for Internationalisation (DTDi)
- Up to 200% tax deduction on eligible costs1;
- Expenditure cap for Automatic DTDi of S$150,000.
1. Approved business gets to deduct against their taxable income, twice the qualifying expenses incurred for qualifying activities.
- A business residing in Singapore with a primary purpose of promoting the trade of goods or provision of services;
- A business that enjoys discretionary incentives1 may also be allowed to qualify for the DTDi scheme on a case-by-case basis, subject to approval by Enterprise Singapore or Singapore Tourism Board.
You need to:
- Submit application on the DTDi portal prior to starting the project.
Projects should meet the following key objectives:
- Promote the company's new products and services to new target market(s).
- Identify new customers in target market(s) for company's existing products and services.
- Promote the company's new products and services to existing customers.
- Promote the company's existing products and services to existing markets so as to increase market share.
1. Discretionary incentives refer to those under, (a) ITA - Sections 13A, 13F, 13S, 13V, 43C, 43E, 43G, 43J, 43P, 43Q, 43W, 43ZA, 43ZB, 43ZC, 43ZF, 43ZG, 43ZI or (b) Economic Expansion Incentives (Relief from Income Tax) Act - Part II, II, IIIB or X.
- Automatically claim 200% tax deduction on the first S$150,000 of eligible expenses for nine activities per year of assessment.
- DTDi supports activities across key stages of a company's overseas growth journey. Please refer here for a full list of qualifying activities and expenditure available for DTDi.
- No pre-approval from Enterprise Singapore is required for the following activities:
1. Overseas market development trips and missions;
2. Overseas investment study trips and missions;
3 Overseas trade fairs;
4. Local trade fairs approved by EnterpriseSG or STB;
5. Virtual trade fairs approved by EnterpriseSG;
6. Product / Service certification;
7. Overseas advertising and promotional campaign;
8. Design of packaging for overseas markets;
9. Advertising in approved local trade publication.
- Eligible expenses on qualifying activities outside the nine areas and expenses exceeding S$150,000 will require Enterprise Singapore's approval.
Note: Companies will need to apply to Enterprise Singapore for qualifying expenses under overseas market development trips/missions and investment study trips/missions listed below:
- Fees paid to secure speaking spots at overseas business/trade conferences to pitch products/services to attendees.
- Logistic costs of transporting materials/samples used during the overseas market development trips/missions and investment study trips/missions.
- Third party consultant cost to arrange business networking events to promote products/services.
- Register/Login as a DTDi User.
- Before project commencement, submit application online with CorpPass1 for activities:
1. That do not fall under automatic DTDi,
2. With quantum exceeding the first S$150,000 for that year of assessment under automatic DTDi.
- Only completed applications will be processed.
- Other supporting documents may be requested to verify eligible expenses.
- For approved applications, submit evaluation forms upon project completion.
- Letter of Support will be issued to support your claims with Inland Revenue Authority of Singapore (IRAS).
- Attach the Letter of Support from Enterprise Singapore to IRAS when filing the company's annual income tax return.
- All other relevant supporting documents* should be compliant and made available to IRAS upon request.
- IRAS will assess if expenses submitted qualify for tax deductions.
- Once project is completed, submit the Evaluation Form for EnterpriseSG to issue the Letter of Support for your claims with IRAS.
- Companies are not required to submit upfront documentation to IRAS for expenditure not exceeding S$150,000.
- Documentation* such as proof of expenditure and purpose, should be provided upon IRAS request.
*Refer to "Documents you will need for your application" for more details.
1. No CorpPass Account? Refer to the CorpPass guide for instructions on setting up an account.
- Application form for DTDi;
- Evaluation Form from EnterpriseSG;
- All other relevant documents such as purpose and itinerary of the trip, list of companies met, invoices and receipts of the qualifying expenses may be requested.
For more details: Double Tax Deduction for Internationalisation (DTDi)
For Frequently Asked Questions on DTDi: DTDi FAQs
For Frequently Asked Questions on Employee Overseas Posting: Employee Overseas Posting FAQs
To access CorpPass Portal: CorpPass Incentive Portal