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Prescribed qualifying activities

Income Tax (Refundable Investment Credits) Regulations 2025

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Each of the following is a qualifying activity for the purposes of section 93B of the Act:(a)any investment by a company to increase its productive capacity in any industry, including the manufacturing of any product relating to any industry;(b)the provision by a company of digital services, professional services and services relating to supply chain management;(c)the establishment or operation by a company of its headquarters or a centre of excellence in Singapore;(d)the undertaking by a company of any of the following:(i)physical trading of commodities;(ii)trading in commodities derivative instruments;(iii)acting as a broker for physical trading of commodities or trading in commodities derivatives;(iv)establishing supply chain management and other functions that relate to the physical trading of commodities;(e)any research and development or any other activity to promote innovation by a company;(f)any activity by a company relating to energy efficiency and decarbonisation, including —(i)improvement in energy efficiency;(ii)solar power deployment;(iii)reduction of emissions from greenhouse gases (other than carbon dioxide); and(iv)carbon capture, utilisation and storage.

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