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SingaporeGST & Corporate TaxUpdated: Sep 13, 2026
Validation Pending: The capabilities described for Singapore are currently under review. Prefiler does not yet offer production-validated automated pre-filing intelligence for this jurisdiction.
Direct Answer
Depreciation is not tax-deductible in Singapore. Instead, businesses claim Capital Allowances. Under Section 14Q, costs for renovation and refurbishment (R&R) up to $300,000 can be claimed over 3 consecutive years.
The 100% Write-Off
For computers, prescribed automation equipment, and low-value assets (costing less than $1,000 each, up to $30,000 total per year), a 100% capital allowance can be claimed in the year of purchase.
Verification
The auditor will review the bank statements and invoices for the asset additions. Any structural changes (like knocking down walls) do not qualify for Section 14Q R&R and are treated as non-deductible capital expenditures.