Unsupported browser detected. Upgrade to IE 11, Firefox 27, Chrome 22 or Safari 7 to be able to access the forms on our website.

Research and Development and Intellectual Property

To encourage pervasive R&D in Singapore and to build innovative capabilities of our people and businesses, businesses can enjoy the following tax deductions on qualifying expenditure incurred on qualifying R&D activities:

  • Tax deduction of 100% for R&D, under section 14D of the Income Tax Act (ITA); and
  • Enhanced tax deduction of 150% for R&D done in Singapore, under section 14DA(1) of the ITA, from YA 2019 to YA 2025.

For more details on R&D tax deductions and their qualifying criteria, please refer to IRAS’ website.


Best viewed using IE 11, Firefox 27, Chrome 22, and Safari 7 and above
Last Updated on December 04, 2017
© 2018 Government of Singapore