​​​​​​​​​​​​​​​​​​​​​​​​​​​This scheme aims to encourage Singapore companies to expand their markets by participating in international trade-oriented exhibitions held in Singapore that are accorded the Approved International Fair (AIF) status by the Singapore Exhibition and Convention BureauTM (SECB).


To qualify, a company should meet the following requirements:

  • Must be a resident company or has a permanent establishment in Singapore;
  • Is currently not enjoying any other forms of tax incentives from the government e.g. Pioneer Incentive and Development & Expansion Incentives under the Economic Expansion Incentive Act (EEIA), Global Trader Program (GTP) and Productivity & Innovation Credit for Investments in Design (PIC ​in Design) under Income Tax Act (ITA), etc;
  • Is exhibiting in approved local trade fairs accorded the AIF status by SECB.

Contact Information

For more information, please contact STB at STB_Incentives@stb.gov.sg.​



The Double Tax Deduction (DTD) for Approved International Fair (AIF) scheme allows approved companies to deduct against their taxable income twice the eligible expenses incurred for participating in AIF events held in Singapore.

Expenses eligible for consideration include:

  • Space / stand rental costs;
  • Stand construction costs;
  • Stand decoration costs;
  • Publicity costs (e.g. printing of event-related corporate brochures, advertising, multimedia, banners/posters);
  • Insurance for exhibits (for the duration of trade fair only);
  • Cost of inviting up to 2 overseas buyers (i.e. airfare and accommodation) for the duration of event; and
  • Other incidental expenses as approved by STB.

Non-eligible expenses include out-of-pocket expenses, telecommunication cost, general software e.g. Microsoft Word, GST, bank interest, purchase of fixed assets, souvenirs, cash incentive, sponsorships, freebies, food and beverages for staff, and printing of business cards. This list is not exhaustive.


With effect from 1 April 2012, the DTD process has been enhanced to allow companies to automatically claim double tax deduction without approval from Singapore Tourism Board (STB). This applies to applications received from 1 April 2012 to 31 March 2020 and only for up to the first $100,000 of qualifying expenses per year of assessment.
(Important Note: Expenditure exceeding $100,000 per year of assessment still requires STB's approval. Please refer to the application process.)

Click here for more information on the enhanced DTD.

Companies can claim for DTD on qualifying expenditure from Inland Revenue Authority of Singapore (IRAS) when filing their annual income tax returns. However, companies need to maintain the relevant documentation as proof of expenditure and purpose, in case IRAS requests for them. Such documentation includes invoices, and receipts for the qualifying expenses.


For qualifying expenditure exceeding $100,000 per year of assessment, companies must submit their applications to STB for approval.

  1. Companies interested in applying for DTD for AIF can check whether an event has been accorded AIF status by clicking here. For events that are not listed, please write to ​secb@stb.gov.sg to enquire.
  3. Companies must complete the DTD for AIF application form (click here to download) and submit a soft copy and a hard copy to STB BEFORE the commencement of the event:
    1. ​Attach and submit the soft-copy of the application form (in Microsoft Excel format) online via this link. 
    3. Submit the original signed hard-copy of the application form by post to:
    4.     Singapore Tourism Board
          Tourism Court
          1 Orchard Spring Lan​e
          Singapore 247729​
          (Attention: Incentive Policy)          

  4. Submission of supporting documents will only be required upon request.
  6. Companies will receive a letter of approval or rejection from STB. Companies do not need to wait for approval prior to commencement of the event.
  8. Companies have to submit the letter of approval from STB and relevant invoices or receipts for eligible expenses to IRAS when filing the company's annual income tax return to claim tax deduction.
  10. The Comptroller of Income Tax shall determine whether the expenses contained in the claim qualify for the double tax deduction.