- Up to 200% tax deduction on eligible costs1;
- Expenditure cap for Automatic DTDi of S$150,000 for 2019.
1. Approved business gets to deduct against their taxable income, twice the qualifying expenses incurred for qualifying activities.
- A businesses resident in a permanent establishment in Singapore;
- A business that enjoys discretionary incentives may also be allowed to qualify1.
You need to:
- Hold a permanent establishment in Singapore for the primary purpose of promoting the trading of goods or provision of services.
1. On a case-by-case basis, subject to approval by IE Singapore or Singapore Tourism Board (STB).
- Automatically claim 200% tax deduction on the first S$100,000 of eligible expenses for four activities per year of assessment.
- No pre-approval from Enterprise Singapore (ESG) is required for the following activities:
1. Overseas business development trips and missions;
2. Overseas investment study trips and missions;
3 Overseas trade fairs;
4. Local trade fairs approved by ESG or STB;
- Eligible expenses on qualifying activities outside the four areas and expenses exceeding S$100,000 will require Enterprise Singapore's approval.
- Register/Login as a DTDi User.
- Submit application online with Singpass/CorpPass1 for activities:
1. For activities that do not fall under automatic DTDi,
2. With quantum exceeding the first S$100,000 for that year of assessment under automatic DTDi.
- Application must be submitted before project commencement.
- Only completed applications will be processed.
- Other supporting documents may be requested to verify eligible expenses.
- 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 Enterprise Singapore(ESG) 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$100,000.
- 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 ESG;
- 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: DTDi FAQs
To access CorpPass Portal: CorpPass Incentive Portal