Ref: DTDi · Enterprise Singapore / IRAS · reviewed 05 Jul 2026
Double Tax Deduction for Internationalisation
Deduct 200% of qualifying overseas expansion expenses (market trips, trade fairs, overseas marketing) against taxable income, with an automatic claim up to a yearly cap.
Automatic up to the annual expense cap (approval needed above it)
Who qualifies
- ✓Singapore-registered businesses expanding overseas
- ✓Expenses must be in the qualifying activity list
- ✓Claim through your corporate tax filing
What it pays for
- Overseas business development and market trips
- Trade fairs (local and overseas)
- Overseas advertising and marketing
- Certain overseas office and manpower costs (with approval)
How to apply
Claimed at tax filing
- 1Track qualifying expenses through the year
- 2Claim automatically in tax filing up to the cap
- 3For amounts above the cap, apply to Enterprise Singapore first
Advisor's note
DTDi stacks with MRA: MRA co-funds the cost, and qualifying remainder can still be double-deducted. Most SMEs claim neither. Confirm the current automatic cap with your tax agent.
Planning a digitalisation or overseas-expansion project? Those usually run under EDG or MRA, which our team delivers end to end.
Common questions
How much does the DTDi cover?
200% tax deduction, automatic up to the annual expense cap (approval needed above it). Deduct 200% of qualifying overseas expansion expenses (market trips, trade fairs, overseas marketing) against taxable income, with an automatic claim up to a yearly cap.
Who is eligible for the DTDi?
Singapore-registered businesses expanding overseas Expenses must be in the qualifying activity list Claim through your corporate tax filing
What does the DTDi pay for?
Overseas business development and market trips Trade fairs (local and overseas) Overseas advertising and marketing Certain overseas office and manpower costs (with approval)
How do I apply for the DTDi?
1. Track qualifying expenses through the year 2. Claim automatically in tax filing up to the cap 3. For amounts above the cap, apply to Enterprise Singapore first
How long does the DTDi take?
Claimed at tax filing
Find out what the DTDi will co-fund for you.
15 minutes on WhatsApp. We check your eligibility, the realistic support amount, and whether a different grant fits better. No fee, no obligation.
WhatsApp us nowOften claimed together
MRA · Enterprise Singapore
Market Readiness Assistance
Co-funds up to 70% of the cost of entering a NEW overseas market for SMEs (raised from 50% at Budget 2026), capped at S$100,000 per market: overseas marketing, business development, and market entry setup.
LEAD · Enterprise Singapore
Local Enterprise and Association Development (LEAD) Programme
Funds trade associations and chambers (TACs) to run industry-wide projects that upgrade capabilities and take local enterprises overseas, covering up to 70% of eligible costs. SMEs benefit indirectly: TACs use LEAD to subsidise members' participation in international trade fairs and business missions at up to 70% of eligible expenses.
OMIP · WSG / SWDA (Programme Partner: Singapore Business Federation)
Overseas Markets Immersion Programme (for Employers)
Posting a Singaporean employee overseas to open a new market? OMIP pays up to 70% of their salary and 70% of their overseas living allowance for up to nine months. Total support can reach S$72,000 per employee posted.