At a glance
Agency
Economic Development Board (EDB)
Status
Open
Support type
Concessionary corporate income tax
Rates
5%, 10% or 15%
Tax base
Qualifying service income above base income
Award period
Five years
Local ownership
No mandatory local ownership threshold
What does it support?
Qualifying services can include technical and engineering services, R&D, computer-related services, industrial design, selected medical and agritech services, professional services, international trade and other approved high-value service activities.
Headquarters and manufacturing activities are excluded from this particular DEI route and should be evaluated under their respective EDB incentive frameworks.
Who can apply?
A Singapore-registered and operating company undertaking eligible high-value service activities may apply. The proposed project must satisfy EDB's activity, local economic-contribution and award requirements; certain regulated or excluded activities are outside the scope.
How does the support work?
EDB may approve a 5%, 10% or 15% corporate income tax rate on qualifying service income in excess of base income, subject to the selected award tier and commitments. There is no single cash-grant ceiling; the value depends on the approved rate and eligible income.
What expenditure can qualify?
DEI(Svc) is not an expenditure reimbursement scheme. The relief applies to approved qualifying service income, while annual total business expenditure and skilled employment form part of the company's substantive commitments. Qualifying intellectual-property income is excluded from this track.
Key conditions
The published five-year award framework specifies the following additional skilled employment and additional annual total business expenditure milestones:
| Approved rate | By Year 3 | By Year 5 |
|---|---|---|
| 5% | At least 18 skilled employees and S$8 million annual expenditure | At least 30 skilled employees and S$13 million annual expenditure |
| 10% | At least 15 skilled employees and S$5.5 million annual expenditure | At least 25 skilled employees and S$9 million annual expenditure |
| 15% | At least 8 skilled employees and S$3 million annual expenditure | At least 13 skilled employees and S$5 million annual expenditure |
The applicable obligations ultimately follow EDB's approved award and should be reconciled with the company's actual expansion plan.
Timing and application process
Applications are considered on a rolling basis. Before committing to the investment, engage EDB and prepare the Core Form and Supplementary Form, setting out the proposed qualifying services, skilled hiring and projected economic expenditure.
Important programme distinctions
Base income is the average qualifying income earned during the 36 months immediately preceding the incentive. Only income exceeding that base qualifies for the concessionary rate.
The Intellectual Property Development Incentive may be relevant for qualifying IP income. Large multinational groups should also consider whether Singapore's Domestic Top-up Tax affects the effective benefit.
Official programme sources
invest.edb.gov.sg (opens in a new tab)Last verified: 2026-10-21