​​​​​​​​​​​​​​​​​​​​​This scheme aims to encourage Singapore tourism companies to promote the provision of services for inbound tourism to Singapore through participation in STB-supported overseas trade fairs / missions.


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 promoting Singapore​ services for inbound tourism.

Contact Information

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



The Double Tax Deduction (DTD) scheme allows approved companies to deduct against their taxable income twice the eligible expenses incurred for participating in STB supported overseas fairs / missions.

Expenses eligible for consideration include:

  • Airfare (up to 2 employees)
  • Accommodation (up to 2 employees)
  • Subsistence allowance (up to 2 employees)
  • Publicity costs (e.g. printing of event-related corporate brochures, advertising, multimedia, banners/posters)
  • Stand / space rental
  • Stand construction / facilities / decoration (trade fair only)
  • Freighting of fair exhibits (trade fair only)
  • Insurance for fair exhibits (trade fair only); 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 the purpose and itinerary of the trip, list of companies met, 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 must complete the DTD application form for Inbound Tourism Promotion (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:

          Singapore Tourism Board
          Tourism Court
          1 Orchard Spring Lane
          Singapore 247729
          (Attention : Incentive Policy)​           

  3. ​Submission of supporting documents will only be required upon request.
  5. 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.
  7. 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.
  9. The Comptroller of Income Tax shall determine whether the expenses contained in the claim qualify for the double tax deduction.