Aircraft Investment Manager (AIM) Incentive

What does it support?

The award concerns aircraft investment management, asset management and advisory functions undertaken from Singapore.

Who can apply?

The investment manager must be registered and operating in Singapore and satisfy EDB’s agreed requirements for local substance, professional employment and business spending.

How does the support work?

Approved aircraft investment management and advisory income receives a 10% corporate tax rate. The tax benefit follows qualifying income rather than a fixed monetary award.

What expenditure can qualify?

This is tax treatment of income earned from approved functions, not reimbursement of staff or operating expenditure.

Key conditions

The award has a five-year qualifying period. Professional headcount, eligible activities and business expenditure must satisfy the commitments agreed with EDB.

Timing and application process

Engage EDB to confirm the current criteria and prepare a formal incentive application for the proposed management functions.

Important programme distinctions

The income boundary matters: AIM covers management and advisory activities, while ALS is the separate route for aircraft leasing income.

Related funding routes

• Aircraft Leasing Scheme
• International Headquarters Award (IHQ)