Double Tax Deduction for Approved International Fair

This scheme aims to encourage Singapore companies to expand their markets by participating in international trade-oriented exhibitions held in Singapore that are accorded the Approved International Fair (AIF) status by the Singapore Exhibition and Convention BureauTM (SECB).​

Level of Support

The Double Tax Deduction (DTD) for Approved International Fair (AIF) scheme allows approved companies to deduct against their taxable income, twice the qualifying expenses incurred for participating in AIF events held in Singapore.

List of qualifying expenses

• Space / stand rental costs;
• Stand construction costs;
• Stand decoration costs;
• Publicity costs (e.g. printing of event-related corporate brochures, advertising, multimedia, banners/posters);
• Insurance for exhibits (for the duration of trade fair only); and
• Cost of inviting up to 2 overseas buyers (i.e. airfare and accommodation) for the duration of event.
• Non-eligible expenses include out-of-pocket expenses, telecommunication cost, general software e.g. Microsoft Word, GST, bank interest, purchase of fixed assets, souvenirs, cash incentive, sponsorships, freebies, food and beverages for staff, and printing of business cards.

Automatic Double Tax Deduction

Automatic DTD was introduced in Budget 2012. This allowed businesses to claim 200% tax deduction on the first $100,000 of qualifying expenditure incurred on AIF events held in Singapore per Year of Assessment (YA) without obtaining prior support from Singapore Tourism Board (STB).

In Budget 2018, the $100,000 cap was enhanced to $150,000 with effect from YA 2019. This was done to further encourage internationalisation. All other conditions of the scheme remain the same.

Important Note: Qualifying expenditure exceeding $150,000 per YA still requires STB’s support.

Companies can claim for DTD on qualifying expenditure from Inland Revenue Authority of Singapore (IRAS) when filing their annual income tax returns. It is not required to submit upfront documentation to IRAS for expenditure, incurred on approved international fairs, not exceeding the $150,000 threshold. However, as with other business expenses, companies are required to maintain documentation to provide proof of their expenditure and the purpose of that expenditure. Such documentation include the purpose and itinerary of the trip, list of companies met, invoices and receipts of the qualifying expenses.


To qualify, a company should meet the following requirements:

• Must be a resident company or has a permanent establishment in Singapore;
• Is exhibiting in approved local trade fairs accorded the AIF status by SECB.

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