R&D Tax Incentives in Singapore

Singapore offers enhanced corporate income tax deductions to companies carrying out qualifying research and development.

Discuss your projectAssess your R&D tax eligibility

R&D tax benefits at a glance

Up to 400%tax deduction

YA 2024–2028 · Qualifying R&D in Singapore

For Years of Assessment 2024 to 2028, qualifying R&D undertaken in Singapore can benefit from tax deductions of up to 400% on the first S$400,000 of qualifying R&D expenditure, with enhanced deductions continuing above that threshold.

The enhanced deduction reduces taxable income rather than providing a direct tax credit. The actual tax benefit therefore depends on the company's expenditure profile and tax position.

Explore the Enterprise Innovation Scheme

Explore Singapore R&D Tax

R&D Eligibility

Understand how Singapore defines qualifying R&D and how novelty, technical risk and systematic experimental work are assessed.
What qualifies as R&D?

Qualifying Expenditure

Understand which R&D costs can be included and how the rules apply to in-house, outsourced and cost-sharing arrangements.
Explore qualifying R&D expenditure

Enterprise Innovation Scheme

Understand how EIS enhances Singapore's R&D tax deductions and how R&D fits within the wider scheme.
Explore EIS

EIS Cash Payout

Understand when eligible businesses can convert qualifying EIS expenditure into cash instead of claiming the corresponding enhanced tax deduction.
Explore the EIS cash payout

R&D Claim Process

See how an R&D tax position moves from project identification and technical assessment through expenditure analysis, documentation and claim preparation.
See the claim process

R&D Assurance Framework

Understand when the IRAS R&D Assurance Framework may provide greater upfront certainty for companies with significant recurring R&D claims.
Explore the R&D Assurance Framework
Track record

10 years

specialist experience

90+ clients

companies advised

$120M

in incentives supported

End-to-end R&D tax claim support

Reeve | R&D brings specialist, senior-led support to the R&D tax workstream and manages the claim as one integrated process, from the initial assessment through to final substantiation.

Tell us what your business is developing and how the R&D is organised. We can assess the potential projects, claimant structure and expenditure before determining the appropriate next steps.

Discuss your project