Can I Claim Travel and Transport Expenses as a Business Expense in Singapore?
Business travel is fully deductible. Personal travel embedded in a business trip is not deductible. There is no standard per-km mileage rate in Singapore; actual cost or car rental costs are used.
What Inland Revenue Authority of Singapore (IRAS) says
IRAS allows deduction of travel expenses that are wholly and exclusively incurred for business purposes under section 14(1). Where a trip combines business and personal elements, only the business portion is deductible. Receipts and a log of the business purpose are required.
When you can claim
- Return airfares and accommodation for director or employee travel to meet clients, attend industry conferences, or conduct due diligence on business matters.
- Taxi, Grab, or private-hire vehicle fares for business journeys (e.g., visiting a client site, attending a business meeting away from the office).
- MRT or bus fares for business-related travel within Singapore.
- Overseas travel for conferences, trade shows, or business development where a clear business purpose can be documented.
- Hotel or serviced apartment costs for employees required to travel domestically or internationally for business.
When you cannot claim
- The personal portion of a combined business-and-holiday trip (e.g., extending a business trip for leisure days; the leisure-day hotel and flights are personal).
- Travel from home to the regular office (commuting costs are personal and not deductible).
- Travel costs incurred before the business commenced trading.
- Costs of accompanying family members on business trips (personal benefit).
Good to know
Pro tip: Keep a travel log noting the business purpose, destination, persons met, and business outcome for every trip. IRAS auditors commonly request travel expense documentation. For mixed trips, calculate and apportion the personal component honestly and document your methodology. Do not claim the full cost of a two-week trip where only three days were spent on business.
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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