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Singapore EEG Base Tier in 2026: who can apply now?

Check the live EEG Base Tier sector, ownership, turnover, equipment and procurement rules before relying on the announced expansion.

As at 11 August 2026, businesses should use the eligibility rules shown on the live Energy Efficiency Grant page, not assume that the announced all-sector expansion is already open. The current Base Tier route still lists construction, data centres and their users, food services, manufacturing, selected maritime activities and retail. Enterprise Singapore says details of the wider expansion will be released later in 2026.

This distinction matters when a business is ready to buy equipment. An announcement that the Base Tier will expand to all sectors and run to 31 March 2028 does not by itself confirm the application date, supported equipment, cap period or process for a newly added sector.

Apply the live sector rules first

The current Enterprise Singapore EEG page identifies the existing sector routes by activity, licence or Singapore Standard Industrial Classification code. Construction uses SSIC codes 41 to 43. Manufacturing uses SSIC codes 10 to 32, including food manufacturing. Retail uses SSIC code 47. Food services generally requires a valid Singapore Food Agency licence and an applicable SSIC code.

Data centre users have a separate route where the supported equipment is hosted at a commercial data centre in Singapore. Maritime coverage depends on the listed activities and codes. Applications for the Harbourcraft Base Tier route closed on 31 March 2026, so a maritime company should check its exact route rather than rely on the broad sector name.

The EEG questions and answers say applicants normally select the application form using their primary SSIC. A secondary SSIC may be used where the equipment is supportable only under the sector matching that secondary code. Keep the Bizfile profile and the operational evidence that shows the activity is real.

Check the company tests

For the live Base Tier routes, the applicant must be registered and operating in Singapore, have at least 30 per cent local shareholding and have group annual sales turnover of no more than S$500 million. The equipment must be used in Singapore. The current page states an exception to the local-shareholding test for users of data centres.

These tests apply at the point of application, and continuing eligibility matters at claim stage. The official EEG questions and answers state that a claim will not be supported if the company no longer meets the eligibility criteria after approval. A planned ownership change therefore belongs in the grant review, not only in the corporate transaction file.

Check Evidence to review Decision
Sector route Primary and secondary SSIC, operating activity and sector licence Use only a route open on the application date
Ownership Current group chart and shareholder records Confirm the 30 per cent local test or the data centre user exception
Group size Latest group sales figures Confirm turnover does not exceed S$500 million
Equipment Pre-approved model, quotation and deployment address Match the exact model and Singapore use
Timing Purchase order, payment and contract dates Do not start procurement before applying

Understand the current support period

The Base Tier supports pre-approved energy-efficient equipment, with a grant cap of up to S$30,000 per company. The live page states support of up to 70 per cent for SMEs and up to 30 per cent for non-SMEs until 31 March 2027.

The current FAQ describes the S$30,000 cap period as running from 1 April 2024 to 31 March 2027. A company can submit more than one Base Tier application, including concurrent applications, but the combined support remains subject to that cap. Do not split one purchase into several applications in the hope of creating a new cap.

The Government announced on 7 April 2026 that the Base Tier would expand beyond the six existing sectors and be extended to 31 March 2028. Enterprise Singapore also says more details will be shared later in the year. Until those details appear, a company should not project the current S$30,000 cap period or sector rules into the extension without checking.

Do not begin procurement before applying

A company may lose eligibility if procurement has begun when it applies. Enterprise Singapore lists payment to a third party involved in the application as one event that can cause rejection. Keep the quotation as a proposal, and do not place the purchase order, pay a deposit or allow a related commitment before the application is submitted.

After submission, the official FAQ says the company may choose to purchase or install equipment before the application outcome. That is a commercial risk, because submission is not approval. Record who authorised the risk and confirm that the exact model, vendor and deployment location still match the application.

Once approved, the company generally has up to one year to purchase and install the equipment and submit the reimbursement claim. A vendor change after approval requires a new application. Different equipment types or models also require separate application submissions.

Keep a short eligibility file

Suppose a Singapore retail SME has 45 per cent local ownership and group sales of S$18 million. It wants two units of a pre-approved refrigeration model for its Singapore outlets. Its file should contain the Bizfile profile, ownership chart, turnover support, vendor quotation, product brochure, deployment evidence and a dated confirmation that no order or payment was made before submission.

A professional services company outside the currently listed routes is different. It may be within the announced future expansion, but it should wait for the live application rules to confirm the opening date and supported models. Buying now on the assumption of later support could leave the company with an ineligible retrospective purchase.

Our EIS cash payout and deduction guide covers a separate tax-support choice, while the Singapore business support guide compares grants, tax incentives and financing. The Enterprise Support and Grants hub connects the wider support routes.

The safe sequence is simple: confirm the live sector route, test the company, match the exact equipment, submit before procurement and keep watching for the detailed all-sector expansion rules.