Double Tax Deduction for Internationalisation (DTDi)

The Double Tax Deduction Scheme for Internationalisation (DTDi) aims to encourage Singapore companies and firms (hereinafter refer to as “businesses”) to expand overseas. It allows approved businesses to deduct against their taxable income, twice the qualifying expenses incurred for qualifying activities.

Funding

Companies planning to expand overseas can benefit from the Double Tax Deduction Scheme for Internationalisation (DTDi), with a 200% tax deduction on eligible expenses for international market expansion and investment development activities. As announced at Budget 2018, the expenditure cap for Automatic DTDi will be raised from S$100,000 to S$150,000, effective from the Year of Assessment 2019.

Eligibility

Companies should meet the following criteria:

• Reside in Singapore with a primary purpose of promoting the trade of goods or provision of services.

• Businesses enjoying discretionary incentives 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. Incentivised businesses must have their global headquarters in Singapore, with the primary purpose of trading in goods or providing services, and have an intention to internationalise.

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