Double Tax Deduction for Internationalisation (DTDi)
企业为拓展海外市场而产生的合格支出（如贸易展会和海外营销）可享受 200% 的税务扣除。
- 主管机构
- Enterprise Singapore / IRAS
- 资助
- 金额不定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.
- 申请资格
- 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
- 如何申请
- 对于自动适用的活动，在报税时申报即可；其他活动须在开始前通过 Enterprise Singapore 的 ESIMS 门户申请。
- 时间
- For activities that need approval, apply before the project starts.
- 最后核实
- 2026-10-11
申请资格以英文显示，与官方来源原文一致。