Enterprise Innovation Scheme (EIS)

Membolehkan perniagaan menuntut potongan cukai 400% ke atas perbelanjaan layak untuk R&D, pendaftaran IP, pemerolehan atau pelesenan IP, latihan pekerja dan projek inovasi. Sebagai alternatif, mereka boleh menukar sebahagian perbelanjaan kepada bayaran tunai.

Dikendalikan oleh

Inland Revenue Authority of Singapore (IRAS)

Pembiayaan

Sehingga SGD 20,000

400% deduction on up to S$400,000 per Year of Assessment for each of R&D, IP registration, IP acquisition/licensing and training, and up to S$50,000 for innovation projects with polytechnics, ITE or other qualified partners. Cash payout option: 20% of up to S$100,000 of qualifying spending, i.e. up to S$20,000 per YA. YA 2024 to YA 2028.

Siapa boleh memohon

• Carries on active business operations in Singapore
• Cash payout requires at least 3 full-time local employees for 6 months or more in the basis period
• Sole proprietors do not count as employees for training
• The same spending cannot be claimed as both a deduction and a cash payout

Cara memohon

Tuntut potongan dalam penyata cukai pendapatan anda, atau mohon bayaran tunai melalui perkhidmatan digital IRAS 'Apply for EIS Cash Payout'.

Tempoh

Covers YA 2024 to YA 2028. Apply for the cash payout once per YA, before the income tax return filing deadline (companies: by 30 Nov).

Disemak pada

2026-10-11

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

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