May 3, 2023 5 min read

IRAS Guide to Tax Incentives and Reliefs for Businesses

As a business owner in Singapore, it is important to understand the various tax incentives and reliefs that are available to you from the Inland Revenue Authority of Singapore (IRAS). These incentives and reliefs can help reduce your tax liabilities and improve your bottom line, making it easier for you to reinvest in your business and achieve your goals. In this blog, we will provide an overview of the tax incentives and reliefs available from IRAS Singapore.

Tax Incentives

There are various tax incentives available to businesses in Singapore. These incentives are designed to encourage businesses to invest in certain activities or industries, or to support certain goals of the Singapore government. Here are some of the main tax incentives that you may be eligible for:

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Pioneer Certificate Incentive (PC)

This incentive is designed to encourage the establishment of new businesses in Singapore. If your business is engaged in a new industry or activity that is not currently available in Singapore, you may be eligible for the PC incentive. This incentive provides tax exemption for up to 15 years on qualifying profits.

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Development and Expansion Incentive (DEI)

The DEI is designed to encourage existing businesses to expand their operations in Singapore. If your business is expanding its operations and creating new jobs in Singapore, you may be eligible for the DEI incentive. This incentive provides tax exemption for up to 5 years on qualifying profits.

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Global Trader Programme (GTP)

The GTP is designed to encourage businesses engaged in international trade to establish their operations in Singapore. If your business is engaged in international trade and is looking to establish its operations in Singapore, you may be eligible for the GTP incentive. This incentive provides tax exemption for up to 5 years on qualifying income.

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Double Tax Deduction for Internationalisation (DTDi)

The DTDi is designed to encourage businesses to expand their operations overseas. If your business is engaged in overseas expansion and is incurring expenses related to that expansion, you may be eligible for the DTDi incentive. This incentive provides double tax deduction on qualifying expenses related to overseas expansion.

Tax Reliefs

In addition to tax incentives, there are also various tax reliefs available to businesses in Singapore. These reliefs are designed to reduce the tax liabilities of businesses, making it easier for them to invest in their operations and achieve their goals. Here are some of the main tax reliefs that you may be eligible for:

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Corporate Income Tax Rebate

The Corporate Income Tax Rebate is designed to provide relief to all companies in Singapore. This relief provides a 25% rebate on the tax payable for YA 2023, capped at $15,000.

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Productivity and Innovation Credit (PIC)

The PIC is designed to encourage businesses to invest in productivity and innovation. If your business is investing in productivity and innovation, you may be eligible for the PIC. This relief provides a tax deduction of up to 400% on qualifying expenses related to productivity and innovation.

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Wage Credit Scheme (WCS)

The WCS is designed to encourage businesses to provide wage increases to their Singaporean employees. If your business is providing wage increases to your Singaporean employees, you may be eligible for the WCS. This relief provides co-funding of up to 20% of wage increases given to Singaporean employees.

Why Choose Mercans for Tax Incentives and Reliefs?

Navigating Singapore’s tax system can be overwhelming, but Mercans can help you navigate it with ease. We are a leading provider of business process outsourcing and HR solutions in Singapore, and we have a team of tax experts who can provide you with customized advice on the most beneficial tax incentives and reliefs that suit your business needs.

At Mercans, we can help you with: 

Comprehensive Support for Auto-Inclusion Scheme (AIS) Submission:

How Mercans Helps Clients Meet IRAS Obligations

The implementation of IRAS compliance in Mercans’ system involves adhering to the regulatory requirements set by the Inland Revenue Authority of Singapore (IRAS) for payroll processing. We understand that accurate and timely AIS submission are crucial for our clients, and we are committed to helping them meet their obligations seamlessly and efficiently.

How do we do that? Mercans’ comprehensive payroll processing platform i.e. HR Blizz is designed to meet the needs of Singaporean businesses while also complying with IRAS regulations. Mercans’ payroll system includes features such as automatic statutory contributions, CPF contributions, and IR8A forms generation, among others. The system is regularly updated to ensure that it remains compliant with the latest IRAS requirements.

Mercans’ HR Blizz supports AIS submissions via API for YA 2023 submissions. Additionally, we have successfully passed the annual validation test within the allotted validation period.

Mercans also works closely with IRAS and other regulatory bodies to ensure that its payroll software is fully compliant with all applicable laws and regulations. This commitment to compliance has earned Mercans a strong reputation in the industry, with many clients lauding us for our compliance-focused approach.

Also, read about: Overview of IRAS and its Role in Taxation in Singapore

Conclusion

As you can see, there are various tax incentives and reliefs available to businesses in Singapore. These incentives and reliefs can help reduce your tax liabilities and improve your bottom line, making it easier for you to reinvest in your business and achieve your goals. If you are interested in learning more about these incentives and reliefs, we recommend that you speak with a tax professional or visit the IRAS website for more information.

Contact us today to learn more about how we can help you take advantage of these incentives and reliefs to grow your business in Singapore.

Employer of Record (EOR) Singapore | PEO Singapore | Payroll in Singapore

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