Value commercial benefits
Payments for blogging, advertising and social-media services may be cash, goods or services. Benefits supplied to the influencer’s family or friends because of the commercial activity are also attributed to the influencer. Taxability does not depend on a written contract or receiving payment directly from the advertiser. Non-cash benefits generally use market retail value, comparable products or provider valuation when necessary. Report sponsorship value with business revenue and keep evidence of the arrangement.
Apply the exception narrowly
The FAQ permits non-declaration only when a non-monetary product or service is supplied ad hoc for one-off consumption or testing and its value does not exceed S$100. A benefit exceeding S$100 is declared in full, not merely the excess. Recurring supplies do not qualify for this threshold. This is not a cash-income exemption or an automatic S$100 deduction from sponsorships. Qualifying income-production costs and capital allowances for business assets follow their separate rules.
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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