60% Cash Payout under PIC for Website Design & Development

From YA 2014 to YA 2018

Website will be included as a prescribed PIC automation equipment. Accordingly, website development costs, including costs incurred for the one-time registration of a domain name for the website, will qualify for PIC from YA 2014 to YA 2018.

You may refer to IRAS website for detailed information.

The maximum cash payout is calculated as follows:

Year of Assessment (YA) Expenditure Cap for All Qualifying Activities Cash Payout Rate Maximum Cash Payout

2011 and 2012
(Combined)

$200,000*

30%

$60,000
(30% x $200,000)

2013 to 2015
(Cap cannot be combined)

$100,000 per YA

60%

$60,000 per YA
(60% x $100,000)

2016 and 2018
(Cap cannot be combined)

$100,000 per YA

60%

$60,000 per YA
(60% x $100,000)

* Only if you are carrying on a trade or business for the relevant YAs.  Otherwise, the combined cap is reduced accordingly.

Conditions for cash payout

Businesses eligible to apply for the cash payout are sole-proprietorships, partnerships, companies (including registered business trusts) that have:


If you are interested, please contact us for more detailed information.