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Grants / DTDi

200% Tax Deduction for Overseas Growth

DTDi is a tax incentive, not a grant. It lets eligible Singapore companies deduct 200% of qualifying internationalisation expenses from taxable income, for expenses incurred from 1 April 2012 to 31 December 2030.

Discuss Your DTDi Position
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{ What is DTDi? }

Tax Relief for International Expansion

The Double Tax Deduction for Internationalisation Scheme is administered jointly by IRAS and Enterprise Singapore. Eligible Singapore companies planning for internationalisation can claim a tax deduction of 200% on qualifying expenses for specified activities. This means each dollar of qualifying expense reduces taxable income by two dollars — effectively lowering corporate tax liability for companies expanding overseas.

DTDi is a tax incentive, not a cash grant. The benefit is realised through your corporate income tax return.

Important: DTDi is currently legislated for qualifying expenses incurred from 1 April 2012 to 31 December 2030.

{ Eligibility }

The basic requirements to qualify for DTDi:
The company is resident in Singapore or has a permanent establishment in Singapore (excluding companies operating an investment holding business or set up solely for the purpose of trading)
The expense is incurred in respect of an approved activity
The activity is undertaken with the primary purpose of promoting trade in goods or provision of services

Eligibility for specific activities and approval requirements vary. <br />Always confirm against current IRAS guidance or with a tax adviser before claiming.

{ What DTDi Covers }

3 Areas DTDi May Support

Qualifying DTDi activities generally cover internationalisation-related expenses. Below is a summary. For the current authoritative list of qualifying activities, expense caps and approval thresholds, refer to the IRAS DTDi page.

Overseas Business Exploration

Overseas Business Exploration

Supports qualifying activities that help companies assess, study or explore overseas business opportunities such as:

  • Overseas business development trips and missions
  • Overseas investment study trips and missions
  • Market survey and feasibility studies
01
Trade Fairs and Market Promotion

Trade Fairs and Market Promotion

Supports qualifying expenses related to promoting your company, products or services in overseas markets such as:

  • Participation in overseas trade fairs
  • Participation in approved local trade fairs
  • Overseas advertising and promotional campaigns
  • Overseas market promotion materials
02
Market Entry and International Set-up

Market Entry and International Set-up

Supports qualifying activities that help companies prepare for overseas entry, licensing, certification or business presence such as:

  • Master licensing and franchising
  • Overseas IP registration investigations
  • Product or service certification approved by EnterpriseSG
  • Packaging design for overseas markets
  • Salary expenses for new overseas employees engaged in qualifying activities
03

{ The Comparison }

How EDG Differs from MRA Grant and DTDi

A quick comparison to help you understand where DTDi fits among Singapore’s key business support schemes.

CATEGORYDTDiEDGEOTG
Type of supportTax deduction incentiveReimbursement grantCo-funding grant
Best forInternationalisation expense deductionBusiness upgrading, innovation and growthHeritage business transformation
Main Benefit200% tax deduction on qualifying expensesUp to 70% support depending on activityUp to 80% of supportable costs, capped at S$40,000
Administered byIRAS (with EnterpriseSG)Enterprise SingaporeNational Heritage Board
When you benefitWhen filing corporate income taxAfter activity completion and claim approval50% upon acceptance; final reimbursement after audit, subject to award terms

{ How Creativeans Support }

How We Support DTDi Positioning

DTDi is a tax matter, not a grant application. Creativeans is not a tax adviser, and we do not provide tax advice. What we do is help clients on the project side — designing the overseas business development, market promotion, or trade fair activity that may qualify, and producing the documentation (project plans, deliverables, evidence of activity) that supports your tax adviser’s DTDi claim.

For the tax claim itself, work with a qualified Singapore tax adviser or accountant.

Contact Creativeans About DTDi

{ FAQ }

Frequently Asked Questions

Quick answers to common questions on DTDi positioning before you start your grant-supported project.
Is DTDi a cash payment?

No. It is a tax deduction. The benefit is realised by reducing your company’s taxable income when you file corporate income tax, which lowers tax payable.

Can I claim DTDi and MRA on the same expense?

No. You cannot double-claim the same expense across two government incentives. If MRA reimburses a cost, that cost cannot also generate a DTDi deduction.

Do I need to apply for DTDi before incurring the expense?

Not for activities within the auto-approval list and up to the specified expense caps. For activities or amounts beyond those thresholds, prior approval from EnterpriseSG or STB is required before the expense is incurred.

Until when is DTDi available?

The scheme covers qualifying expenses incurred from 1 April 2012 to 31 December 2030, based on current legislation.

Who administers DTDi?

IRAS administers the tax aspect. Enterprise Singapore (and Singapore Tourism Board, for tourism activities) administers approvals for activities or expenses beyond auto-approval thresholds.

Does my company qualify if we are loss-making?

A 200% deduction increases tax losses for that year, which can be carried forward subject to IRAS’s rules on unutilised losses. Whether this benefits you depends on your tax position. Consult your tax adviser.

Can DTDi be used alongside EDG?

Generally yes, provided the same expense is not claimed twice. EDG typically covers project consultancy, software, and equipment; DTDi typically covers overseas trip costs, trade fairs, and promotional expenses. Overlap should be reviewed carefully with your tax adviser.

Is the 200% deduction automatic?

The deduction is claimed by you (or your tax adviser) when filing corporate income tax. IRAS does not issue an “approval” for the deduction itself, but may audit claims and request supporting documentation. For expenses requiring prior EnterpriseSG/STB approval, that approval must be in place before the expense is incurred.

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