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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 exhibiting in approved local trade fairs accorded the AIF status by SECB.
Contact Information

For more information, please contact STB at​


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

List of qualifying expenses:

  • 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); and
  • Cost of inviting up to 2 overseas buyers (i.e. airfare and accommodation) for the duration of event.

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.


Automatic DTD was introduced in Budget 2012. This allowed businesses to claim 200% tax deduction on the first $100,000 of qualifying expenditure incurred on AIF events held in Singapore per Year of Assessment (YA) without obtaining prior support from Singapore Tourism Board (STB).

In Budget 2018, the $100,000 cap was enhanced to $150,000 with effect from YA 2019. This was done to further encourage internationalisation. All other conditions of the scheme remain the same.

(Important Note: Qualifying expenditure exceeding $150,000 per YA still requires STB's support. Please refer to the application process below.)

Click here for more information on the enhancement of automatic DTD.

Companies can claim for DTD on qualifying expenditure from Inland Revenue Authority of Singapore (IRAS) when filing their annual income tax returns. It is not required to submit upfront documentation to IRAS for expenditure, incurred on approved international fairs, not exceeding the $150,000 threshold. However, as with other business expenses, companies are required to maintain documentation to provide proof of their expenditure and the purpose of that expenditure. Such documentation include the purpose and itinerary of the trip, list of companies met, invoices and receipts of the qualifying expenses.


For qualifying expenditure exceeding $150,000 per YA, companies must submit their DTD application to STB for support.             

  1. Companies that are interested in applying for DTD for AIF may check whether the event has been accorded AIF status by clicking here. For events that are not listed, please write to ​ to enquire.
  2. Companies must complete the DTD application form for AIF (click here to download) and submit the application form in both formats - (i) soft copy in Microsoft Excel format and (ii) scanned signed copy in PDF format - to STB BEFORE the commencement of the event via this link.​
  3. Submission of supporting documents will only be required upon request.
  4. Companies will receive a letter of support or rejection from STB. Companies do not need to wait for support prior to commencement of the event.
  5. Companies have to submit the letter of support from STB to IRAS when filing the company's annual income tax return to claim tax deduction.
  6. The Comptroller of Income Tax shall determine whether the expenses contained in the claim qualify for the double tax deduction.