Can I Claim Advertising and Marketing as a Business Expense in Singapore?
Fully deductible as revenue expenses. Digital advertising, content creation, agency fees, trade show costs, and branded promotional materials are all deductible. If GST-registered, input GST on marketing spend is reclaimable.
What Inland Revenue Authority of Singapore (IRAS) says
Advertising and marketing expenditure that is revenue in nature and wholly and exclusively incurred in the production of income is deductible under section 14(1) of the Singapore Income Tax Act. IRAS distinguishes between revenue marketing (deductible) and capital brand-building or business acquisition costs (which may need to be capitalised or treated differently).
When you can claim
- Digital advertising spend on Google Ads, Meta Ads, LinkedIn Ads, and other platforms for lead generation and brand awareness.
- Social media content creation, management, and boosting costs.
- Website development and maintenance costs that are revenue in nature (ongoing maintenance and updates are revenue; initial development may be capital).
- Trade show and exhibition participation fees, booth costs, and branded collateral.
- Agency fees for marketing, PR, branding, and creative work undertaken in the course of the company's ongoing marketing activities.
When you cannot claim
- Costs of acquiring a brand, trademark, or customer list (these are capital and may require different treatment).
- Advertising for activities not connected to the company's income-producing business.
- Sponsorships or donations that are essentially charitable and not connected to promoting the business.
- Initial website development costs of a significant nature may be capital rather than revenue (distinguish between building the initial platform versus ongoing content and maintenance).
Good to know
Pro tip: If your company is GST-registered, the 9% GST on all qualifying marketing expenditure is reclaimable as input tax on your quarterly GST F5 return. On S$50,000 of annual marketing spend, that is S$4,500 of GST recovered. This makes GST registration worth evaluating early, even if your turnover is below the S$1 million mandatory threshold.
Stop guessing what you can claim in Singapore
AccountsOS automatically categorises expenses with Inland Revenue Authority of Singapore (IRAS)-aware rules and tells you exactly what is claimable.
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