DTDi (Double Tax Deduction for Internationalisation) Guide

Q: What is the DTDi Scheme in Singapore?

The Double Tax Deduction for Internationalisation (DTDi) scheme allows Singapore-based businesses to claim a 200% tax deduction on qualifying expenses incurred for overseas business development and expansion activities.

Q: What eligibility criteria are needed to apply for DTDi?

To qualify for DTDi, the business must be: Based in Singapore Tax resident in Singapore Engaged in qualifying internationalisation activities such as overseas marketing, trade fairs, or business trips. Some expenses qualify automatically; others require prior approval from Enterprise Singapore or the IRAS.

Q: What are the causes of international double taxation?

International double taxation occurs due to: Both countries taxing the same income (e.g. where income is earned in one country but taxed again in the resident country) Differences in tax rules, such as how income is defined or when it is recognised Lack of or mismatches in tax treaties

Published: 5 May 2025 · Last reviewed: 2 May 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)

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Who Is This DTDi Guide for?

Singapore-Registered Businesses

Planning to expand into international markets and looking to optimise tax savings.

Founders and Business Owners

Exploring global growth through trade missions, exhibitions, or overseas partnerships.

Marketing and Export Teams

Planning overseas advertising or e-commerce campaigns.

Startups and SMEs

Wanting to stretch their budgets by claiming double tax deductions on eligible internationalisation costs.

What's Inside the Guide & Why You Should Download It:

What's Inside the Guide & Why You Should Download It ?

Going global is exciting—but doing it tax-smart is even better. This guide breaks down Singapore’s Double Tax Deduction for Internationalisation (DTDi) scheme so you can expand overseas and save big on qualifying expenses.

DTDi Demystified

Clear, Jargon-Free Explanations – Understand who needs to register, what to charge, and how to file—without the legal lingo.

Step-By-Step Checklist

Quickly assess your eligibility and identify what expenses qualify, from trade shows to e-commerce campaigns.

Get The Most From ESG

Understand when you need pre-approval, and how to navigate the new enhancements like digital marketing claims.

Maximise Every Dollar

With tips on structuring activities, documentation, and common pitfalls, this guide helps ensure your claims are approved and audit-proof.

If you’re eyeing overseas growth, this is the cheat sheet you didn’t know you needed.

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Frequently Asked Questions

What is the DTDi Scheme in Singapore?

The Double Tax Deduction for Internationalisation (DTDi) scheme allows Singapore-based businesses to claim a 200% tax deduction on qualifying expenses incurred for overseas business development and expansion activities.

What is the double taxation relief in international taxation?

Double taxation relief prevents the same income from being taxed in both the source and residence countries. It is achieved through tax treaties (DTAs) or unilateral tax credits offered by the taxpayer’s home country.

What eligibility criteria are needed to apply for DTDi?

To qualify for DTDi, the business must be:

Based in Singapore
Tax resident in Singapore
Engaged in qualifying internationalisation activities such as overseas marketing, trade fairs, or business trips.
Some expenses qualify automatically; others require prior approval from Enterprise Singapore or the IRAS.

What are the causes of international double taxation?

International double taxation occurs due to:

Both countries taxing the same income (e.g. where income is earned in one country but taxed again in the resident country)
Differences in tax rules, such as how income is defined or when it is recognised
Lack of or mismatches in tax treaties

Who is eligible for DTDi benefits?

Singapore-registered companies, partnerships, and sole proprietors who are tax residents in Singapore and are actively expanding into overseas markets are eligible for DTDi benefits.