Budget 2026 Highlights

CIT Rebate & Cash Grant Tax relief to enhance business competitiveness and support local employment

Eligible businesses will enjoy a 40% Corporate Income Tax (CIT) rebate in YA2026.

Active companies with at least one local employee in 2025 will also receive a CIT cash grant of S$1,500.

Total benefits (CIT rebate & cash grant) are capped at S$30,000.
 

Support for Internationalisation Enhanced double tax deduction and financing flexibility

The Double tax deduction for internationalisation cap will be increased to S$400,000 from YA 2027, with more activities eligible for automatic claims. Companies will continue to enjoy a 200% tax deduction on qualifying expenses.

From 1 April 2026, the Enterprise Financing Scheme will be enhanced with higher loan limits to better support trade and fixed asset financing.
 

Accelerate AI Adoption Expansion of EIS and PSG to support businesses

The 400% tax deduction under the Enterprise Innovation Scheme (EIS) will be expanded to include AI-related expenditures for YA 2027 and YA 2028, subject to a cap of S$50,000 per year.

In addition, a wider range of AI-enabled solutions will be made available for businesses under the Productivity Solutions Grant (PSG).
 

250% Tax Deduction for Qualifying Donations & CVS Extension until end 2029

Donations made to Institutions of a Public Character (IPCs) and other eligible institutions will continue to qualify for a 250% tax deduction until 31 December 2029.

The Corporate Volunteer Scheme (CVS), which also provides a 250% tax deduction when employees volunteer or are seconded to IPCs, has likewise been extended until 31 December 2029.

Extension /Enhancement of Tax Incentive Schemes GTP, FTC and NPOTI

The Global Trader Programme (GTP) scheme has been extended until 31 December 2031, with the list of qualifying commodities expanded to include Environmental Attribute Certificates.

The Finance and Treasury Centre (FTC) incentive has been extended until 31 December 2031, with withholding tax exemptions expanded to cover interest-like borrowing costs on qualifying loans.

Not-for-Profit Organisation Tax Incentive (NPOTI) has been extended till 31 December 2032.
 

Revision of Salary Levels for EP and S Pass Holders New applications: From 1 January 2027 Renewals: From 1 January 2028

The minimum qualifying salary for Employment Pass (EP) holders will increase from S$5,600 to S$6,000. For the Financial Services sector, the minimum salary will rise from S$6,200 to S$6,600.

For S Pass holders, the minimum qualifying salary will increase from S$3,300 to S$3,600. For the Financial Services sector, the minimum salary will rise from S$3,800 to S$4,000. 
 

公司所得税回扣与现金补助  税务减免以提升企业竞争力并支持本地就业

符合条件的企业将在2026课税年度享有40%的公司所得税回扣。

在2025年拥有至少一名本地雇员的运营公司将获得1,500新元的公司所得税现金补助。

公司所得税回扣与现金补助的总额上限为30,000新元。
 

支持国际化 强化双重税务扣除措施，并提升企业融资的灵活性

自2027课税年度起，国际化双重税务扣除的上限将提高至400,000新元，并扩大可自动享受优惠的合资格活动。符合条件的支出仍可享有200%的税务扣除。

自2026年4月1日起，企业融资计下的贷款额度将提高，以更好地支持贸易融资与固定资产融资。
 

鼓励人工智能应用  扩大企业创新计划（EIS）与生产力解决方案补助（PSG）的范围，以支持企业发展

自2027及2028课税年度起，企业创新计划（EIS）下的400%税务扣除范围将在2027及2028课税年度期间扩大至涵盖人工智能相关支出，每年扣除额上限为50,000新元。

在生产力解决方案补助（PSG）框架下，将为企业提供更广泛的人工智能应用解决方案。
 

合资格捐赠与企业志愿服务计划(CVS)可享有250%的税务扣除 延长至2029年底

对公益性机构（IPC）及其他符合条件机构的捐赠，将继续享有250%的税务扣除，直至2029年12月31日。

企业志愿服务计划（CVS），当雇员参与志愿服务或被派遣至公益性机构（IPC）时，可享有250%的税务扣除，该计划的适用期限亦延长至2029年12月31日。

延长与强化税务优惠计划 全球贸易计划（GTP）、金融业税务优惠（FTC）及非预期税收激励（NPOTI)

全球贸易计划（GTP）已延长至2031年12月31日，合格商品清单扩大至纳入环境属性证书。

金融与财资中心（FTC）税务优惠已延长至2031年12月31日，并将扩大预扣税豁免范围，涵盖因合格贷款而产生的类利息性质支出。

非营利组织税务优惠计划（NPOTI）延长至2032年12月31日有效。

提高就业准证（EP）及S准证持有者的薪资门槛 新申请 — 自2027年1月1日起  续签 — 自2028年1月1日起

就业准证（EP）持有者的最低合格薪资将由5,600新元提高至6,000新元；金融服务业的门槛则由6,200新元提高至6,600新元。

S准证持有者的最低合格薪资将由3,300新元提高至3,600新元；金融服务业的门槛则由3,800新元提高至4,000新元。