Singapore company tax guide

Tax guide for registering a company in Singapore Singapore has a world-class port and international airport，With perfectly developed tourism、communication、finance、Education and the Free Economic System，It seems that Singapore has become the most popular international city for investors from all over the world.，Registered companies or offices in Singapore one after another。

When registering a company in Singapore, you must have a good understanding of Singapore company tax policies.，Especially for registering a Singapore company，Where do we start to understand the taxation of registered companies in Singapore? Today, Shenzhen Asia New Consulting will share with you the tax guide for newly registered companies in Singapore~~Absolutely useful information，Worth collecting! !

1. Introduction to corporate income tax The income to be assessed in an assessment year refers to the company’s total income in the previous financial year.。

For example：If your company's financial year ends on December 31，Then the income that needs to be assessed in the assessment year 2026 is the income between January 1, 2026 and December 31, 2026.。 If your company's financial year ends on March 31，Then the income that needs to be assessed in the assessment year 2026 is the income between April 1, 2014 and March 31, 2026.。

The current corporate income tax rate for Singapore companies is 17%。 Attention! Important dates to remember Within three months of the company’s financial year end，Submit Estimated Taxable Income (ECI)。Submit the company's corporate income tax form (Form C-S) before November 30 each year / C）。If you are using the electronic filing format Form C-S / C，Deadline is December 15th each year。

1. Company documents that need to be kept Your company must have a suitable system in place to keep records of the company’s business transactions。Records must be maintained for at least 5 years from the corresponding assessment year，and according to IRAS

Require

Search。 For example，Your records for the financial year January 1, 2026 to December 31, 2026 (FY2026) should be maintained until December 31, 2026。

Files to retain include： Source document，For example, invoice，Receipts and vouchers Accounting records and schedules，For example, general ledger and sales list, bank statements and bank notes, any other business transaction records

1. Tax forms that companies need to submit every year
2. Estimated Taxable Income Form (ECI)
3. Corporate Income Tax Form - Form C-S/C Today, Shenzhen Asia New Consulting will explain in detail the estimated taxable income form (ECI). The estimated taxable income is an estimate of the company's taxable income (after deducting allowable tax expenses).。

The Estimated Taxable Income Form must be submitted to the Inland Revenue Authority of Singapore within three months of the company’s financial year end。 For example，If the company is established in 2026，其财务年度结束日期为2026年12月31日，那么公司必须在2026年3月31日前将截至2026年12月31日止的财政年度的预估征税的收入表格提交给新加坡税务局。

从公司成立1年后，新加坡税务局每年都会在公司的财务年度的最后一个月向公司发送一份通知，so that the company can complete and submit an estimated taxable income form。 If your company has not received a notification from the Inland Revenue Authority of Singapore，Please complete the Estimated Taxable Income Form within three months after the end of the company's financial year。

The following companies are not required to submit an income statement with estimated tax

1. Estimated taxable income does not exist
2. Annual income does not exceed S$1 million Tips：如果公司通过电子方式填写预估征税的收入表并通过GIRO付款，那么公司可以享受10个月分期付款。 在您提交公司的预估征税的收入后，您将以邮寄方式获得评估通知。

您也可以在myTax Portal查看评估通知。所得税税款必须在自评估通知上显示的日期起一个月内支付。

1. Tax forms that companies need to submit every year
2. 企业所得税表-Form C-S/C 除了填写预估征税的收入之外，您还必须每年在公司所得税表中申报您公司的实际收入。

即使您的公司亏损，你仍然需要填写企业所得税表。 企业所得税表有Form C-S和Form C两种形式，Form C-S要短的多，并且容易填写。满足如下情况可填写Form C-S：

1. 公司是在新加坡成立的，Annual income does not exceed S$1 million，The income tax rate the company needs to pay is the current corporate tax rate。
2. Companies are not required to declare offset losses for the current year、Group relief、investment allowance、R&D tax relief、Sources of Foreign Tax Credits and Deductions。 You can enjoy the following benefits by filling in your corporate income tax form electronically： Additional 15 days to complete Guidance every step Automatic correction of some content to minimize errors Ability to save drafts to estimate tax due on the spot Get instant confirmation upon successful electronic completion。

After submitting Form C-S/C，The Inland Revenue Authority of Singapore will send you a tax notice。It will explain whether your company needs to pay more tax，是否需要从新加坡税务局退款，或者没有变化。 任何额外税款必须在自评估通知显示的日期起一个月内支付。

如果您不同意评估通知中显示的税务情况，请在税务通知显示的日期起两个月内通过填写Notice of Objection 通知新加坡税务局。您还需要提出不同意评估通知的理由。

1. Electronic Services myTaxPortal is a secure platform，Provide 24/7 tax services。

Many taxpayers prefer to use these electronic services to collect taxes，and check its transaction status。Before you access electronic services in myTax Portal，You must authorize your services through the Electronic Services Authorization System、Your employee or third party (your tax agent) logs into the system。

to this end，Please have the following ready： Company’s tax identification number Company’s electronic services access code Personal tax identification number SingPass or Singapore Inland Revenue Authority PIN

1. Common tax reliefs for the company’s first three consecutive years of tax assessment，Eligible companies can enjoy： Full tax relief for the first S$100,000 and 50% tax relief for the next S$200,000。

From the fourth year onwards，Just proceed as follows，即开始的1万新币获得75%税收减免，接下来的29万新币获得50%税收减免。 这种方式适用于所有除了申请新成立公司的创业免税计划的公司。 请注意！！！滥用这项政策通过空壳公司获得税务减免是犯法的！！！

以上就是注册新加坡公司的税务指南，If you still have any questions you need to know，Shenzhen Yaxin Consulting can answer your questions。

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