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Singapore has a flat corporate income tax rate of 17%. For annual profits of up to S$300,000, tax incentives are available that make the effective Singapore corporate/company tax rate below 9%. For example:

Newly incorporated companies with individual shareholders will be taxed as follows:

  • The first S$100,000 in annual profits will be tax exempt for the first three years.
  • The next S$200,000 in annual profits will be taxed at 8.5%.
  • Profits above S$300,000 will be taxed at the flat rate of 17%.

Newly incorporated companies with corporate shareholders will be taxed as follows:

  • The first S$300,000 in annual profits will be taxed at 8.5%.
  • Profits above S$300,000 will be taxed at the flat rate of 17%.

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