14 Deductions allowed

14A Deduction for costs for protecting intellectual property

14B Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office

14C (Repealed)

14D Expenditure on research and development

14DA Enhanced deduction for qualifying expenditure on research and development

14E Further deduction for expenditure on research and development project

14F Management expenses of investment companies

14G (Repealed)

14H Expenditure on building modifications for benefit of disabled employees

14I Provisions by banks and qualifying finance companies for doubtful debts and diminution in value of investments

14J (Repealed)

14K Further or double deduction for overseas investment development expenditure

14KA Further or double deduction for salary expenditure for employees posted overseas

14L Further deduction for expenses incurred in relocation or recruitment of overseas talent

14M (Repealed)

14N Deduction for upfront land premium

14O Deduction for special reserve of approved general insurer

14P Deduction for treasury shares transferred under employee equity-based remuneration scheme

14PA Deduction for shares transferred by special purpose vehicle under employee equity-based remuneration scheme

14Q Deduction for renovation or refurbishment expenditure

14R Deduction for qualifying training expenditure

14S Deduction for qualifying design expenditure

14T Deduction for expenditure on leasing of PIC automation equipment under qualifying lease

14U Deduction for expenses incurred before first dollar of income from trade, business, profession or vocation

14V Deduction for amortisation of intangible asset created under public-private partnership arrangement

14W Deduction for expenditure on licensing intellectual property rights

14X Deduction for expenditure incurred to comply with statutory and regulatory requirements

14Y Deduction for expenditure incurred by individual in deriving passive rental income in Singapore

14Z Attribution of deductible expenses incurred before commencement of trade, etc.

14ZA Further or double deduction for qualifying expenditure on issue of debentures and making available debentures for secondary trading

14ZB Deduction for expenditure for services or secondment to institutions of a public character

15 Deductions not allowed