What your company will pay in Singapore corporate tax.
Enter the profit and a few facts about the company, and the estimator applies the 17% rate, the start-up or partial tax exemption, the corporate income tax rebate and the usual tax adjustments. It also tells you which tax return to file and whether you need to file Estimated Chargeable Income.
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The right exemption
It checks whether the start-up tax exemption or the partial exemption applies, and shows what the difference is worth.
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Rebate and cash grant
The YA 2026 rebate of 50% of the tax, up to S$40,000, including the S$2,000 cash grant for companies with local staff.
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Corporate tax estimate
How the tax is worked out
| Step | Amount |
|---|
What to file
Form C-S and C-S (Lite) are only for companies with all their income taxed at 17% that claim no group relief, foreign tax credit or loss carry-back.
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Our accountants prepare the tax computation, file ECI and Form C-S or Form C on time, claim every exemption, allowance and rebate the company is entitled to, and answer IRAS on any questions.
How it works: net profit before tax, adjusted for tax, less capital allowances, losses brought forward and donations, gives the chargeable income. The exemption comes off that, 17% tax is charged on the rest, and the rebate for the year comes off the tax.
Rules as published by IRAS, checked 16 October 2026, for a company that is tax resident in Singapore with all its income taxed at 17%. Tax incentives, concessionary rates, foreign tax credits, group relief and loss carry-back are not included.
An estimate for planning, not tax advice. The tax computation filed with IRAS and the Notice of Assessment are the final word.
Sources: IRAS (tax rate, exemption schemes, YA 2026 rebate and cash grant, Form C-S and ECI rules).
The rules
How Singapore taxes a company’s profit
One flat rate, an exemption on the first S$200,000 of chargeable income, and in most years a rebate set in the Budget. Losses and allowances carry forward, and the return is due once a year.
| Rule | What it means | Who it applies to |
|---|---|---|
| Tax rate | 17% of chargeable income after the exemption | Every company, resident or not |
| Partial tax exemption | 75% of the first S$10,000 and 50% of the next S$190,000 of chargeable income is exempt, up to S$102,500 | Every company not taking the start-up exemption |
| Start-up tax exemption | 75% of the first S$100,000 and 50% of the next S$100,000 is exempt, up to S$125,000 | A new company in its first three YAs, incorporated and tax resident in Singapore, with 20 shareholders or fewer, all individuals or at least one individual holding 10%; not investment holding or property development |
| Rebate, YA 2026 | 50% of the tax, up to S$40,000, including a S$2,000 cash grant | Every company with tax to pay; companies that paid CPF for a local employee in 2025 receive at least S$2,000 as a cash grant |
| Donations | Cash donations to approved charities deducted at 250% | Every company |
| Losses and capital allowances | Carried forward with no time limit; up to S$100,000 can be carried back one year | Companies whose shareholders stay substantially the same |
| Estimated Chargeable Income | Filed within three months of the financial year end | Every company, unless revenue is S$5 million or less and ECI is nil |
| Tax return | Form C-S (Lite) up to S$200,000 revenue, Form C-S up to S$5 million, otherwise Form C; due 30 November | Every company, including dormant and loss-making ones, unless IRAS has waived it |
Common questions
What is the corporate tax rate in Singapore?
A flat 17% of chargeable income. Because of the partial tax exemption, the effective rate on smaller profits is much lower: on S$200,000 of chargeable income the tax is S$16,575 before any rebate, about 8.3%. For YA 2026 the rebate halves that again, to S$8,287.50.
Does my company qualify for the start-up tax exemption?
For its first three Years of Assessment, if it is incorporated and tax resident in Singapore and has no more than 20 shareholders, all individuals or at least one individual holding 10% or more of the shares. Investment holding and property development companies are excluded. A subsidiary owned entirely by a foreign parent company does not qualify, so it receives the partial exemption.
How does the YA 2026 rebate work?
Every company with tax to pay for YA 2026 gets a rebate of 50% of the tax, up to S$40,000. Companies that paid CPF for at least one local employee in 2025, other than a shareholder-director, received at least S$2,000 of it as a cash grant, paid automatically in 2026 and counted towards the S$40,000. The rest of the rebate comes off the tax. IRAS applies it when it assesses the return; there is nothing to claim.
What is a Year of Assessment?
The year in which IRAS taxes a financial year’s profit: always the calendar year after the financial year ends. Profit for a year ending on 31 December 2025 or 30 June 2025 is assessed in YA 2026, and the return is due by 30 November 2026.
Do I have to file Estimated Chargeable Income?
Yes, within three months of each financial year end, unless the company’s revenue is S$5 million or less and its ECI is nil. Filing early lets you pay by GIRO in instalments: up to 10 monthly instalments if you file in the first month after the year end, 8 in the second and 6 in the third.
Does a company with a loss still file a tax return?
Yes. Every company files Form C-S, C-S (Lite) or Form C each year, including loss-making and dormant companies, unless IRAS has waived the filing. The loss is then available to set against future profits.
Is anything I enter stored?
No. The estimator runs entirely in your browser and sends nothing to us or anyone else.
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