The IHQ programme is an initiative designed by the Singapore government to support companies that intend to set up or expand their global or regional headquarters activities in Singapore. Depending on the scope of activity, applicant companies can also apply for the Pioneer Certificate Incentive (PC) and the Development and Expansion Incentive (DEI) which aim to encourage companies to develop capabilities and conduct new or expanded activities in Singapore.

An approved company under the IHQ/PC/DEI programme is eligible for a concessionary tax rate of 10%, based on income derived from qualifying activities. The qualifying activities will be defined during the application process. The incentive period is limited to five years. Extension of the incentive may be considered, subject to the company’s commitment to undertake further expansion plans. The income from the non-qualifying activity is not eligible for the incentive.

Application for IHQ/PC/DEI is open to companies that are prepared to make significant investments in contribution to Singapore’s economy or in advancement of capabilities towards globally leading industries. For IHQ status, companies must commit to anchor substantive HQ activities in Singapore to manage, coordinate and control regional business operations.