Investment certificate

The Investment Certificate, issued by the Economic Development Board (EDB) confers enterprises in eligible new, innovative, and strategic sectors to benefit from a set of incentives upon meeting the eligibility criteria


  1. 8-year tax holiday (New Companies)
  2. Exemption from payment of Registration Duty and Land Transfer Tax for the purchase of immovable property for business purposes (New Companies)
  3. Payment of VAT on Plant, machinery, and equipment & Construction of purpose-built building and plant and equipment (excluding vehicles) for research and development:
    • Zero-rated for provision of healthcare, nursing and residential care services
    • Exempt for others
  4. 5% Tax credit over 3 years in respect of capital expenditure incurred on new plant and machinery (manufacturing company only) until 30 June 2023.

Eligibile Sectors

  • Aquaculture
  • Industrial fishing
  • Seafood processing
  • High tech manufacturing
  • Pharmaceutical research and manufacturing
  • Agro processing
  • Food processing
  • Healthcare, biotechnology and lifesciences
  • Nursing and residential care
  • Digital technology and innovation
  • Marina
  • Tertiary education
  • Seeds production


Chat with us