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Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Miscellaneous Amendments) Notification 2026

Official textFrom Singapore Statutes Online, unchanged

reg 1Citation and commencement

This Notification is the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Miscellaneous Amendments) Notification 2026 and comes into operation on 9 September 2026.

reg 2Amendment of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification

In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification (N 13), in paragraph 2 —

(a)

in sub‑paragraph (1)(c)(i) and (iii)(A), replace “31 December 2026” with “31 December 2031”; and

(b)

in sub‑paragraph (1A)(a), replace “1 January 2027” with “1 January 2032”.

reg 3Amendment of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2001

In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2001 (G.N. No. S 257/2001), in paragraph 2 —

(a)

in sub‑paragraph (1)(c)(i) and (iv)(A), replace “31 December 2026” with “31 December 2031”; and

(b)

in sub‑paragraph (1A)(a), replace “1 January 2027” with “1 January 2032”.

reg 4Amendment of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2003

In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2003 (G.N. No. S 500/2003), in paragraph 3 —

(a)

in sub‑paragraph (2)(c)(i) and (iii)(A), replace “31 December 2026” with “31 December 2031”; and

(b)

in sub‑paragraph (5)(a), replace “1 January 2027” with “1 January 2032”.

reg 5Amendment of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012

In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012 (G.N. No. S 72/2012), in paragraph 3 —

(a)

in sub‑paragraphs (1)(i), (ii), (iii)(A), (iiia)(A) and (iv) and (2)(i), (ii), (iii)(A), (iiia)(A) and (iv), replace “31 December 2026” with “31 December 2031”; and

(b)

in sub‑paragraphs (4)(a) and (5)(a), replace “1 January 2027” with “1 January 2032”.

reg 6Amendment of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013

In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 (G.N. No. S 5/2013), in paragraph 3 —

(a)

in sub‑paragraph (1)(a), (b)(i) and (ii) and (c)(i), replace “31 December 2026” with “31 December 2031”; and

(b)

in sub‑paragraph (1B)(a), replace “1 January 2027” with “1 January 2032”.

reg 7Amendment of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2018

In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2018 (G.N. No. S 801/2018) —

(a)

in paragraphs 3(1)(c)(i) and 4(1)(c)(i) and (iii)(A), replace “31 December 2026” with “31 December 2031”;

(b)

in paragraph 4, in the paragraph heading, replace “31 December 2026” wherever it appears with “31 December 2031”; and

(c)

in paragraph 4(1A)(a), replace “1 January 2027” with “1 January 2032”.