Double Tax Deduction for Inbound Tourism Promotion

​​​​​​​​​​​​​​​​​​​​​​​​​​This scheme aims to encourage Singapore tourism companies to promote the provision of services for inbound tourism to Singapore through participation in STB supported overseas trade fairs / missions.

Level of Support

The Double Tax Deduction (DTD) scheme allows approved companies to deduct against their taxable income twice the qualifying expenses incurred for participating in STB supported overseas fairs / missions.

List of Qualifying Expenses

• Airfare (up to 2 employees);
• Accommodation (up to 2 employees);
• Subsistence allowance (up to 2 employees);
• Publicity costs (e.g. printing of event-related corporate brochures, advertising, multimedia, banners/posters);
• Stand / space rental;
• Stand construction / facilities / decoration (trade fair only);
• Freighting of fair exhibits (trade fair only); and
• Insurance for fair exhibits (trade fair only).
• 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 STB supported overseas fairs / missions 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: 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 STB supported overseas fairs / missions, 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 promoting Singapore​ services for inbound tourism

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