---
title: "Pioneer Certificate Incentive (PC) Singapore | Tax Exemption"
description: "Learn about the Pioneer Certificate Incentive (PC) in Singapore. Find out if your company qualifies for a corporate tax exemption on qualifying income."
url: "https://corporate.taxinfo.sg/exemptions/pioneer-certificate-incentive"
language: "en"
---

[Home](/)›[Exemptions & Incentives](/exemptions)›Pioneer Certificate Incentive Incentive Pioneer Certificate Incentive \(PCI\) Singapore's most generous tax incentive — 0% or 5% corporate tax on qualifying income for up to 15 years. Here's who qualifies and how it works. Who This Is For Companies in high-value manufacturing, technology, or strategic service sectors considering EDB incentives to establish or expand operations in Singapore. TL;DR The Pioneer Certificate Incentive grants a **0% or 5% concessionary tax rate** on qualifying income for an initial period of up to 15 years. It's administered by the **Economic Development Board \(EDB\)** and targets companies introducing new industries, technologies, or skills to Singapore. This is not an automatic scheme — you must apply and be approved. How PCI Works 0–5% Tax rate on qualifying income 15 yrs Maximum incentive period EDB Administered by EDB Eligibility PCI is highly selective. To qualify, your company typically needs to:

  * Introduce **new industries, technologies, or capabilities** not yet available in Singapore
  * Make **significant capital investment** in Singapore
  * Create **skilled employment** for Singaporeans
  * Demonstrate **economic contribution** through value-added activities, R&D, or regional headquarters functions
  * Be in sectors aligned with Singapore's economic development priorities \(e.g., advanced manufacturing, biomedical, aerospace, fintech\)

Not for Most SMEs PCI is primarily for larger companies making substantial investments. Most SMEs benefit more from [SUTE](/exemptions/startup-tax-exemption), [PTE](/exemptions/partial-tax-exemption), and [enhanced deductions](/deductions/tax-deductible-expenses). How to Apply 1Engage with EDBContact the Economic Development Board to discuss your project and determine if PCI is suitable. 2Submit applicationProvide a detailed business plan, investment commitments, employment projections, and economic contribution analysis. 3EDB evaluationEDB assesses your application based on economic contribution, strategic fit, and Singapore's development priorities. 4Approval and conditionsIf approved, you receive a Pioneer Certificate with specific conditions \(investment milestones, employment targets, qualifying activities\). Key Takeaways

  * ✓ PCI offers 0% or 5% tax on qualifying income for up to 15 years
  * ✓ Must apply through EDB — not automatic
  * ✓ Targets companies bringing new industries/technologies to Singapore
  * ✓ Requires significant investment and job creation commitments
  * ✓ Most SMEs should focus on SUTE/PTE instead

What To Do Next If your company is making a large investment in Singapore in a strategic sector, contact EDB to explore PCI eligibility. For incentives available to all companies, see our [tax incentives overview](/exemptions/tax-incentives-singapore). For the overall tax landscape, visit [taxinfo.sg](https://taxinfo.sg/tax-system-singapore). [Related GuideTax Incentives OverviewAll corporate tax incentives in one place.](/exemptions/tax-incentives-singapore) [Related GuideDevelopment & Expansion IncentiveThe companion incentive for expanding companies.](/exemptions/development-expansion-incentive) [Related GuideStartup Tax ExemptionThe incentive most new companies should use instead.](/exemptions/startup-tax-exemption) [TaxInfo HubSingapore Tax SystemOverview of the entire tax landscape.](https://taxinfo.sg/tax-system-singapore)