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Corporate Tax Tool

Singapore Pte Ltd Incorporation & Corporate Tax Calculator 2026

Calculate Singapore corporate tax for YA 2026. Interactive tool for 17% flat tax rate, Start-up Tax Exemption (SOTE), 0% dividend tax, & ACRA incorporation costs.

Overview & Statutory Background

Singapore is Asia's premier business hub, offering a flat 17% corporate income tax rate, Start-up Tax Exemption (SOTE) for the first 3 consecutive Years of Assessment, and 0% tax on capital gains and dividends. Foreign entrepreneurs incorporating a Singapore Private Limited (Pte Ltd) company must register with ACRA, appoint at least 1 resident director (Singapore Citizen, PR, or EntrePass/EP holder), and appoint a qualified corporate secretary within 6 months. Use this calculator to estimate ACRA setup costs, effective corporate tax liability, and SOTE tax savings.

Key Pass Highlights & Statutory Criteria

Corporate Tax Rate

Flat 17%

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Start-up Exemption

SOTE 75% Off First $100k

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Dividend Tax

0% Tax (Single-Tier)

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ACRA Setup Fee

S$315 ACRA Fee

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Singapore Corporate Tax & Incorporation Calculator 2026

Estimate 17% flat corporate tax liability, Start-up Tax Exemption (SOTE 75% relief), & ACRA registration fees

Annual Chargeable Corporate Profit (S$)

Company Age & SOTE Qualification

Estimated Corporate Tax Payable (17% Rate):

S$21,250

Effective Tax Rate: 8.50%

Total Tax Exemption Savings:

S$125,000

ACRA Registration: S$315

Evaluation Criteria & Points Breakdown

Start-up Tax Exemption (SOTE)

75% Tax Relief

Qualifying new companies receive 75% tax exemption on the first S$100,000 chargeable income and 50% on the next S$100,000 for their first 3 YA.

Flat 17% Corporate Tax Rate

17% Flat Rate

Profits above S$200,000 are taxed at a flat rate of 17%, with partial tax exemption (PTE) available for non-startups.

0% Dividend & Capital Gains Tax

0% Dividend Tax

Singapore operates a single-tier corporate tax system; dividends paid to shareholders are completely exempt from personal tax.

Resident Director Requirement

1 Local Director

Every Singapore company must have at least one director who is ordinarily resident in Singapore (Citizen, PR, or Employment Pass holder).

Mandatory Eligibility Requirements

Company must be incorporated via ACRA BizFile portal with a minimum paid-up capital of S$1.

Must appoint at least 1 resident director and 1 qualified corporate secretary (within 6 months of incorporation).

Must maintain a registered office address in Singapore.

SOTE exemption requires at least 10% foreign or local individual shareholding throughout the tax year.

Step-by-Step Application & Issuance Process

Reserve Company Name via ACRA BizFile

Submit company name reservation request on ACRA BizFile (fee S$15).

File ACRA Incorporation Documents

Submit shareholder distribution, director details, and constitution (fee S$300).

Open Corporate Bank Account

Open corporate bank account with Singapore banks (DBS, OCBC, UOB) or digital banks.

Apply for Business Licenses & Employment Passes

Apply for sector-specific licenses and Employment Pass / EntrePass for foreign directors.

File Annual Returns & IRAS Tax Return (Form C-S)

Submit annual return to ACRA and file corporate income tax return with IRAS by November 30.

Required Document Checklist

•ACRA BizFile Incorporation Certificate & Business Profile

•Company Constitution (Memorandum & Articles of Association)

•Passport and Proof of Address scans for all directors and shareholders

•Resident Director Acceptance Form & Corporate Secretary Consent Form

•Registered Office Address Agreement & Nominee Director Agreement (if applicable)

Frequently Asked Questions (FAQ)

Singapore has a flat corporate income tax rate of 17%. However, with Start-up Tax Exemption (SOTE) and Partial Tax Exemption (PTE), effective tax rates for most SMEs are significantly lower (between 4.25% and 8.5% on profits up to S$200,000).

SOTE grants qualifying new Singapore companies 75% tax exemption on their first S$100,000 of chargeable income and 50% exemption on the next S$100,000 for their first 3 consecutive Years of Assessment.

No. Singapore has no capital gains tax and operates a single-tier corporate tax system where dividends distributed to shareholders are 100% tax-exempt.

Yes. Foreign individuals and foreign corporations can own 100% of the shares in a Singapore Private Limited (Pte Ltd) company.

The official ACRA fee is S$315 (S$15 for name reservation + S$300 for company registration).

Yes, provided the foreign entrepreneur obtains an approved Singapore Employment Pass (EP) or EntrePass sponsored by the company.