How to claim: Singapore

Singapore has the simplest procedure of the seven countries: no registration, no approval and no separate claim form for most companies. Identify qualifying R&D, check projects against the definition of R&D and collect the qualifying expenditure. Claim the enhanced deduction in the corporate income tax return. Apply for the cash payout, if you want it, using the Apply for EIS Cash Payout service after filing the return and before the filing due date. This page follows those steps and adds the detail IRAS expects behind them.

Before you start

• Fix the Year of Assessment. Income for the basis period, usually the financial year, is assessed in the following Year of Assessment; expenditure in the financial year ending in 2025 is claimed in YA 2026.
• Apply the three requirements to each project: objective, novelty or technical risk, systematic study in science or technology.
• Split Singapore and overseas work, because only in-Singapore staff costs and consumables earn the enhanced tiers.
• Decide on the cash payout. Converting expenditure to cash forgoes the deduction on it; model which is better.
• Set up the records. IRAS asks for project descriptions and cost breakdowns when it reviews a claim, and requires a claim form for larger claims. Time records by project from the start of the financial year make the staff cost apportionment defensible.

Step by step

1. Compute the deductions. Staff costs and consumables for R&D in Singapore at 400% on the first S$400,000 and 250% above; other R&D expenditure and overseas R&D at 100%.
2. Complete the R&D claim form where required. IRAS requires an R&D claim form for larger R&D claims, giving project descriptions and a breakdown of expenditure; check IRAS guidance for the current threshold. Smaller claimants should keep the same information on file.
3. Claim in the return. Enter the deductions in Form C-S or Form C, with the tax computation showing the base and additional deductions by category.
4. File by 30 November of the Year of Assessment.
5. Apply for the cash payout, if wanted, through the Apply for EIS Cash Payout service after filing the return and before the filing due date. The payout is up to S$20,000 per Year of Assessment and the converted expenditure is no longer deductible.
6. Keep the records for 5 years from the Year of Assessment.

Forms and channels

IRAS does not pre-approve R&D. Companies wanting certainty on a large or novel project can seek an advance ruling under the general advance ruling system, for a fee.

Companies that qualify for Form C-S or Form C-S (Lite), the simplified returns for smaller companies, still claim the R&D deductions through the tax computation and still submit the R&D claim form where the threshold is met. Groups with several Singapore entities claim entity by entity; the S$400,000 cap and the cash payout apply per entity.

After filing

Assessment. IRAS issues a notice of assessment, usually within months of filing, applying the deductions as claimed or after queries. The EIS cash payout is paid after approval of the application.

Queries and reviews. IRAS may query the R&D claim before assessing, asking for the project descriptions, the technical risk analysis and the expenditure breakdown, and may consult technical experts. The IRAS requirements page and the reviews page cover this.

Amendments. A return can be revised in myTax Portal before IRAS assesses it. A company that disagrees with an assessment objects within 2 months of the notice; IRAS can raise additional assessments within 4 years from the end of the Year of Assessment, longer for fraud.

Illustrative example

Illustrative example. Tampines Diagnostics Pte Ltd, a hypothetical company with a 31 December 2025 financial year end, claims for YA 2026.

Related pages

• IRAS requirements for the claim
• The cash payout option
• Deadlines
• Guides: running a claim
• Program: In-House Finance Team Program