Development & Expansion Incentive (DEI) — Singapore Special Tax Regime
🇸🇬 DEVELOPMENT & EXPANSION INCENTIVE (DEI)
Singapore — Special Tax Regime
Status
Active
Effective From
Jan 1, 2004
📋 DETAILS
Summary
Reduced CIT rate of 5% or 10% on qualifying income for companies undertaking substantial expansion or upgrading.
Eligibility
Companies expanding or upgrading activities in Singapore approved by EDB
Benefits
Reduced CIT rate of 5% or 10% on qualifying income (vs 17% standard)
Requirements
Must be approved by EDB. Must make substantial commitment to expand/upgrade activities.
Limitations
Only covers qualifying incremental income.
Income Types Covered
Qualifying incremental corporate income
Duration Details
5-10 years
💰 FINANCIAL
Flat Rate
5.0%
Duration
10 years
🏛 COUNTRY TAX CONTEXT
Tax System
Territorial
Top PIT Rate
24.0%
Corporate Tax
17.0%
GST
9.0%
Capital Gains
0.0%
Treaty Count
90
📋 OTHER REGIMES IN SINGAPORE
| Name | Type | Rate |
|---|---|---|
| Pioneer Certificate Incentive (PC) | Exemption | 0.0% |
📚 SOURCE
Singapore EDB
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