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Home > Our Services > For Investors > Assistance Programmes for Companies > For equipment/technology

For equipment/technology

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Approved Foreign Loan Incentive (AFL)




	Suitable for		What the scheme does		Eligibility		Benefits		Type of assistance



	Investors		Tax incentive: grants full or partial exemption on withholding tax on interest payments to non-residents		Interest payments must be made on loans taken to purchase productive equipment only. Minimum loan amount is S$200,000.		Non-resident recipient of payments will be paying lower taxes in Singapore on its interest income.		Equipment investment

Investment Allowance (IA)




	Suitable for		What the scheme does		Eligibility		Benefits		Type of assistance



	Investors		Tax incentive: IA is a further capital allowance on qualifying equipment costs incurred within a set period.		Equipment must contribute to greater efficiency or introduce new technology to the industry.		Reduces tax liability.		Equipment investment Technology

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