General information

1. Marilyn Hawken
7 Dec 2015
International & Regional
Headquarter Awards
Singapore, EDB

2. ZZZ COMPANY PTE LTD / PUBLIC LISTED to use Singapore
as regional base.
• Strategic Business Planning and Development
• General Management and Administration
• Marketing Control, Planning and Brand Management
• Intellectual Property Management
• Corporate Training and Personnel Management
OVERVIEW
• Research, Development and Test Bedding of New Concepts
• Shared Services
• Economic or Investment Research and Analysis
• Technical Support Services
• Sourcing, Procurement and Distribution

3. HOW TO BE INVITED?
Estimated Process time 1 Month minimum
• Speak to EDB Customer Service
• Be referred to IHQ/RHQ Officer for discussions 1st.
• IHQ/RHQ Officer will review your business structure
• If Selected, EDB will lay out requirements to BE COMMITED TO.
• What happens if failed, will the tax concession be claimed back? YES!
Valerie Thia 6832 -6206
Email : Valerie_thia@edb.gov.sg
How to Apply?

4. General Examples – Disclaimer
The following slides are collected from EDB Site
Every application will have different IHQ/RHQ
requirements.
Based on the discretion of EDB Headquarters Awards.
Failure to Meet Targets, Tax discounted will be CLAWED
Back
DISCLAIMER

5. Lower Taxes 15%
Concessionary Tax 15% concessionary tax rate on incremental
income from Overseas
Regional Headquarters
 Committed and Meet EDB Requirements
 Tier 1 : 1st to 3rd years  Meet ALL Requirements by 3rd Year,
 Enjoys Tier 2
 Tier 2 : 4 to 5 Years  15% Tax
Employed for headquarters operations must be in Singapore, management,
professionals, technical personnel and other supporting

6. Lower concessionary tax rates (0%, 5% or 10%) on
qualifying income
International Headquarters (IHQ) Award
Committed and Meet EDB Requirements
0%, 5% or 10% Tax rates
Lower Tax 0% to 15 %

7. MEET Minimum target at Year 3 END
Int'L + Region HQ Year 1 Year 2 Year 3 Total Year 3 End
CapitalInjection SGD 200,000 - SGD 500,000 SGD 700,000
Network Subsidiaries 1 Country 2 Country 3 Countries 3 Countries
General Staffs - 75% min.NTC
2 Certificate
75% 75% 75% 75%
10 professionals in Singapore -
Diploma min.
1 4 5 10 Dip Staff
Top 5 Management (Based in
SG)
SGD 400,000 SGD 450,000 SGD 500,000 SGD 500,000
Operating Expenditure
(Yearly)* in Singaore
SGD 2 Million SGD 2 Million SGD 2 Million SGD 6 Million
Expenditure -TotalBusiness
spending
SGD 500,000 SGD 1 Million SGD 1.5 Million SGD 3 Million

8. Exceed Year 4 & 5 Targets
Int'L + Region HQ Year 4 Year 5
Capital Injection SGD 700,000 > SGD 700,000 >
Network Subsidiaries
General Staffs - 75% min. NTC 2
Certificate 75% > 75% >
10 professionals in Singapore -
Diploma min. 10 Dip > 10 Dip >
Top 5 Management (Based in SG) SGD500,001 > SGD500,002 >
Operating Expenditure (Yearly)* in
Singaore SGD 2 Million > SGD 2 Million >
Expenditure -Total Business
spending ? ?

9. Sources:
http://www.edb.gov.sg/content/dam/edb/en/resources/pdfs/financi
ng-and-
incentives/International%20or%20Regional%20Headquarters%20(HQ
)%20Leaflet.pdf
Contact Information