Development and Expansion Incentive for HQ — International Headquarters Award

The Development and Expansion Incentive for HQ — International Headquarters Award provides a concessionary tax rate of 5%, 10% or 15% on qualifying income for five years.* 

The team

Photographic Portrait of Johanes Candra
Johanes Candra
Partner, Business Incentives Advisory, Ernst & Young Solutions LLP
Photographic portrait of Tracy Tham
Tracy Tham
Partner, Business Incentives Advisory, Ernst & Young Solutions LLP
Photographic portrait of Samir Bedi
Samir Bedi
EY Asean People Consulting Leader; Singapore Government & Public Sector Leader, Ernst & Young Advisory Pte. Ltd.

Qualifying headquarters activities*

Qualifying headquarters activities only include the following: 

  • Management, coordination and control functions of business activities for the group 
  • Sourcing and procurement  
  • Supply chain management 
  • Marketing control and planning 
  • Human resource management 
  • Provision of legal services 
  • Provision of finance services  
  • Provision of brand management services 

Criteria for application*

  • Entities that are registered and operating in Singapore can apply.

*Note: Information accurate as of 23 February 2026

How can EY teams help? 

EY teams help businesses secure concessionary tax rates on qualifying headquarters income. This involves assistance with the overall process, including eligibility assessment, business case preparation and negotiations with the authorities. Beyond the application, EY teams review the company’s overall tax structure, assess tax impacts and identify optimization opportunities to align with its global operating model and strategy. 

The team

Johanes Candra

Partner, Business Incentives Advisory, Ernst & Young Solutions LLP
Enjoys learning. Passionate about playing a key role in building and transforming businesses, government policies and teams. Proud father of two.
Singapore, Singapore

Tracy Tham

Partner, Business Incentives Advisory, Ernst & Young Solutions LLP
Driven to empower individuals and businesses. Avid reader and caffeine aficionado. Passionate about preserving the Singaporean spirit and culture.
Singapore, Singapore

Samir Bedi

EY Asean People Consulting Leader; Singapore Government & Public Sector Leader, Ernst & Young Advisory Pte. Ltd.
Lifelong learner. Passionate about talent and human resources consulting. Believer of human-centered growth. Sports enthusiast.
Singapore, Singapore

Accelerate growth with government incentives

EY teams help your enterprise navigate the incentive landscape to accelerate growth and enhance competitiveness. 

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EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.