What is the Singapore film tax incentive rate?

Singapore offers 30% on qualified in-state spend through the Singapore On-Screen Fund. It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

What is the minimum spend for the Singapore film incentive?

None published (selective). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the Singapore film incentive transferable or refundable?

Neither transferable nor refundable, which limits its value to productions with in-state tax liability.

Cash grantHuman verified· 2026-09-30Active

Singapore film tax incentive

Singapore On-Screen Fund

Headline rate

30%

Minimum spend

None published (selective)

What Singapore actually pays

The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

TV series and films reaching global/regional audiences that spotlight Singapore (set in or featuring Singapore). Up to 30% of qualifying spend related to featuring Singapore (production + marketing). Selective, not an automatic rebate. S$10M fund launched 5 Apr 2023 by STB & IMDA.

Scripted TV
Feature Film
Streaming / SVOD

Grants & funds

Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.

IMDA Media Grant Schemes (TAP / MTPP / Production Assistance)
Rate is by company size, not an uplift: 50% of qualifying expenses for SMEs / 30% for non-SMEs
Minimum spend: None published (selective)
50%

How to apply

Contact STB and IMDA via the FormSG link on the STB Filming in Singapore page. Proposals are evaluated on distribution and market reach, creative merit, how they feature Singapore's places and experiences, and the number of local talents in credited roles.

The rule to remember

A selective grant, not an automatic rebate: up to 30% of the costs of featuring Singapore, including marketing, for projects clearly set in Singapore that use local talent.

Film commissions in Singapore

The public office for location support, permits, local crew and vendors. Every one listed is a member of the Association of Film Commissioners International.

Singapore Tourism BoardFilm liaisonSingapore

Common questions

What is the Singapore film tax incentive rate?: Singapore offers 30% on qualified in-state spend through the Singapore On-Screen Fund. It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.
What is the minimum spend for the Singapore film incentive?: None published (selective). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
Is the Singapore film incentive transferable or refundable?: Neither transferable nor refundable, which limits its value to productions with in-state tax liability.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

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What could Singapore be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify Singapore against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.