Enterprise Innovation Scheme (EIS)
允许企业就符合条件的 R&D、IP 注册、IP 收购或授权、员工培训和创新项目支出申请 400% 的税务扣除。企业也可以选择将部分支出转换为现金补贴。
- 主管机构
- Inland Revenue Authority of Singapore (IRAS)
- 资助
- 最高 SGD 20,000400% 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.
- 申请资格
- 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
- 如何申请
- 在所得税申报表中申报扣除，或通过 IRAS 的 'Apply for EIS Cash Payout' 数字服务申请现金补贴。
- 时间
- 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).
- 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。