Double Tax Deduction for Internationalisation Scheme

Key requirements

The scheme covers qualifying market expansion and investment development expenditure through 31 December 2030. Automatic DTDi applies only to specified activities and expenditure, with an expenditure cap of S$150,000 per YA through YA 2026, increasing to S$400,000 from YA 2027. The YA 2027 enhancements also add qualifying activities such as market studies and overseas business development. Expenditure beyond the automatic cap, and other eligible activities, may require prior EnterpriseSG or STB approval. Overseas employee salary support has separate conditions and limits; employee overseas posting was subsumed under overseas trade office from 1 January 2026. Keep evidence of both expenditure and business purpose, and distinguish the YA 2027 changes from the rules for earlier claims.