OpenTax incentiveOverseas expansion

Double Tax Deduction for Internationalisation (DTDi)

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· Last verified 23 Oct 2026

A 200% tax deduction on qualifying market expansion and investment development expenses. Companies claim directly with IRAS up to the cap. Above the cap, or for certain activities, they need EnterpriseSG or STB pre-approval.

Support: 200% tax deduction on qualifying expenses. From YA2027 you can claim up to S$400,000 of qualifying expenses per YA directly with IRAS, up from S$150,000. Above that you need pre-approval.
Maximum funding: No fixed cap published
How to apply: No separate application needed
Apply before starting?: Yes, before any commitment or payment

Recent changes

Budget 2026 brought more activities under automatic claims and raised the automatic cap from S$150,000 to S$400,000 of qualifying expenses, from YA2027.

Who is eligible

Registered and operating in Singapore
Singapore tax resident or has a permanent establishment in Singapore
Expenses mainly to promote trade in goods or services
Overseas Trade Office and E-Commerce Campaign activities always need pre-approval
Companies with other ITA/EEIA incentives need pre-approval and a global HQ in Singapore

Quick eligibility check

1. Is your company a Singapore tax resident or does it have a permanent establishment in Singapore?
2. Are the expenses mainly for promoting your goods or services overseas or to new markets?
3. Are your total qualifying expenses this YA within the automatic cap (S$400,000 from YA2027)?
4. Is the activity something other than an overseas trade office or e-commerce campaign, which need pre-approval?
5. Will you keep invoices, itineraries and meeting records as evidence?
6. Is the cost something other than travel already covered by LEAD or another grant?

0 of 6 answered.

What it covers

Overseas packaging design, product certification, market surveys and feasibility studies
Overseas business development trips/missions, overseas and approved local trade fairs, virtual trade fairs
Overseas advertising and promotion, brochures, e-commerce campaigns
Overseas trade office (up to 1 year), master licensing and franchising, investment study trips, due diligence

How to apply

For claims within the cap, claim directly in the corporate tax return and keep the supporting documents
For pre-approval, register on ESIMS and apply with Corppass before the activity starts
Submit the evaluation form within 2 weeks of the end of the support period
Download the Letter of Support and file it with your IRAS tax return

Processing time: unverified

Claims: Claimed through the annual corporate income tax return.

Documents you need

Invoices and receipts
Trip purpose, itineraries and list of companies met
Trade fair participation records
Letter of Support from EnterpriseSG (if pre-approved)
Corppass login for ESIMS

Frequently asked questions

What is the Double Tax Deduction for Internationalisation?

How much funding does DTDi give?

200% tax deduction on qualifying expenses. From YA2027 you can claim up to S$400,000 of qualifying expenses per YA directly with IRAS, up from S$150,000. Above that you need pre-approval.

Who is eligible for DTDi?

Applicants must be registered and operating in Singapore. Singapore tax resident or has a permanent establishment in Singapore Expenses mainly to promote trade in goods or services Overseas Trade Office and E-Commerce Campaign activities always need pre-approval Companies with other ITA/EEIA incentives need pre-approval and a global HQ in Singapore

Do I need to apply for DTDi?

No separate application is needed. Claimed through the annual corporate income tax return.

What documents do I need for DTDi?

Invoices and receipts; Trip purpose, itineraries and list of companies met; Trade fair participation records; Letter of Support from EnterpriseSG (if pre-approved); Corppass login for ESIMS.

Sources

Information last verified on 23 Oct 2026. Grant rules change often. Always confirm with Enterprise Singapore before you apply.