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, maintenance of overseas trade office, or electronic commerce

14C Expenditure on research and development

14D Enhanced deduction for qualifying expenditure on research and development

14E Further deduction for expenditure on research and development project

14EA Deduction for expenditure incurred on qualifying innovation projects

14F Expenditure on building modifications for benefit of disabled employees

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

14H Further or double deduction for overseas investment development expenditure

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

14J Deduction for upfront land premium

14K Deduction for special reserve of approved general insurer

14L Deduction for treasury shares transferred under employee equity‑based remuneration scheme

14M Deduction for shares transferred by special purpose vehicle under employee equity‑based remuneration scheme

14N Deduction for renovation or refurbishment expenditure

14O Deduction for qualifying training expenditure for years of assessment 2011 to 2018

14P Deduction for qualifying design expenditure

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

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

14S Deduction for amortisation of intangible asset created under public‑private partnership arrangement

14T Deduction for expenditure on licensing intellectual property rights

14U Enhanced deduction for expenditure on licensing intellectual property rights

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

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

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

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

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

14ZA Deduction for expenditure incurred in deriving income from driving chauffeured private hire car or taxi

14ZB Deduction for expenditure incurred by individual in deriving commission

14ZC Deduction for payments made to drivers of chauffeured private hire cars and taxis

14ZD Deduction for payments made to lessees or licensees to mitigate impact of COVID‑19 event

14ZE Deduction for expenditure incurred in obtaining or granting, etc., leases of immovable properties

14ZF Deduction for expenditure incurred on immovable property while vacant

14ZG Deduction for qualifying training expenditure for years of assessment 2024 to 2028

14ZH Deduction for expenditure incurred in deriving income from providing delivery services

15 Deductions not allowed

15A Limit on deduction allowed for leasing or licensing expenditure in 2020

15B Limit on deduction allowed for leasing or licensing expenditure in 2021