Key requirements
The Corporate Volunteer Scheme provides a total 250% deduction for qualifying unreimbursed wage and related expenditure, subject to the IPC’s agreement. Qualifying expenditure is capped at S$250,000 per business per YA and, from 1 January 2024, S$100,000 per IPC per calendar year. The activity must be agreed between the business and IPC; qualifying virtual and off-site projects are included from 2024. Business owners, including shareholder-directors, are excluded from qualifying employees. IRAS permits specified fixed hourly wage rates as an alternative to actual salary for qualifying volunteering. The existing period runs to 31 December 2026, and Budget 2026 announced an extension for expenditure from 1 January 2027 to 31 December 2029. Retain the IPC agreement and expenditure support rather than treating all staff volunteering as automatically eligible.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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