At a glance

Programme detail

Summary

Agency

Inland Revenue Authority of Singapore (IRAS)

Support type

Grant

Status

Open

Application cycle

One-off

Local ownership

No local ownership requirement

What does it support?

This is cash support for eligible smaller businesses, assessed by local employee headcount rather than a proposed investment project. A separate flat-payment route exists for qualifying sole proprietors and partnerships without employees.

Who can apply?

The business must be active and ACRA-registered. It must have revenue of no more than S$100 million for YA2025 or no more than 200 employees at 30 June 2026. The employee-based route requires qualifying local employees; businesses without them must satisfy the separate sole-proprietor or partnership conditions.

How does the support work?

Employee-based support is S$500 per qualifying local employee, capped at S$2,500 per business. Qualifying sole proprietors and partnerships without local employees may instead receive a flat S$500.

What expenditure can qualify?

No project invoices or eligible-cost budget are reimbursed. The entitlement is based on the relevant employment or owner criteria.

Key conditions

IRAS uses the highest qualifying local employee headcount during April to June 2026. Sole proprietors and partnerships without employees are assessed under local-owner income conditions.

Timing and application process

IRAS assesses eligibility automatically; there is no separate grant application. Payment uses qualifying GIRO or PayNow Corporate arrangements.

Important programme distinctions

The cash grant is taxable. A business without qualifying employees should assess the separate owner-based rules rather than assume the employee formula applies.

Official programme sources

iras.gov.sg (opens in a new tab)

Last verified: 28/10/2026