Double Tax Deduction for Internationalisation (DTDi)

Memberi perniagaan potongan cukai 200% ke atas perbelanjaan layak untuk berkembang ke luar negara, seperti pameran perdagangan dan pemasaran di luar negara.

Dikendalikan oleh

Enterprise Singapore / IRAS

Pembiayaan

Jumlah berbeza

200% tax deduction on eligible expenses. From YA2027, automatic DTDi applies to the first S$400,000 of eligible expenses per company. Spending above the threshold, or on non-automatic activities, needs prior approval from Enterprise Singapore.

Siapa boleh memohon

• Singapore tax resident or has a permanent establishment in Singapore
• Expenses incurred mainly to promote trading of goods or provision of services
• Activities must be on the approved list

Cara memohon

Tuntut dalam penyata cukai anda bagi aktiviti yang layak secara automatik; jika tidak, mohon melalui portal ESIMS Enterprise Singapore sebelum memulakan aktiviti.

Tempoh

For activities that need approval, apply before the project starts.

Disemak pada

2026-10-11

Syarat kelayakan dipaparkan dalam bahasa Inggeris, seperti yang ditulis oleh sumber rasmi.

Halaman rasmi ↗