Singapore Corporate Tax YA 2026: 50% Rebate, File by 30 November
For YA 2026, Singapore companies get a corporate income tax rebate of 50% of tax payable, capped at S$40,000, after the 7 April 2026 enhancement…
Published: 23 June 2025 · Last reviewed: 19 October 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)
What is the ONE Pass Singapore?
The Singapore ONE Pass (Overseas Networks & Expertise Pass) is a personalised 5-year work visa for top global talent. It allows holders to work for multiple employers, start businesses, and relocate families without reapplying when changing roles.
Can I appeal for a rejected ONE Pass application?
Yes, you can appeal within 3 months of the rejection date, but only if you understand and address the reasons for rejection. Re-submitting the same information will not change the outcome. If appealing through an agent, a signed authorization letter is required. Most appeals are processed within 4 weeks.
What are the renewal criteria for the Singapore ONE Pass?
At renewal, holders must either have earned an average fixed monthly salary of at least S$30,000 over the past five years in Singapore, or have started and be operating a Singapore company that employs at least five locals, each earning a gross monthly salary of at least the prevailing Employment Pass minimum qualifying salary. You can apply to renew up to 6 months before the pass expires.
How can I apply for the Singapore ONE Pass?
You apply online by completing MOM’s ONE Pass application form and paying the S$105 application fee by Visa or Mastercard; an appointed employment agent or employer can also apply for you. You need a fixed monthly salary of at least S$30,000 for 12 consecutive months, or outstanding achievements in sports, arts and culture, or academia and research. Successful applicants receive an In-Principle Approval (IPA) letter, which gives 6 months to enter Singapore and get the pass issued.
What is the salary requirement for the ONE Pass?
Applicants must earn a fixed monthly salary of at least S$30,000 from a single employer for the 12 consecutive months before applying, or have an offer at that level from an established Singapore company. Candidates with outstanding achievements in sports, arts and culture, or academia and research may qualify without meeting this threshold. From 28 January 2027, the AI and Tech track needs S$30,000 a month, with at least S$22,500 as fixed salary.
What’s the difference between ONE Pass and Employment Pass?
The ONE Pass lets you start, operate and work for multiple companies at the same time, lasts up to 5 years, is exempt from COMPASS, and your spouse can work on a Letter of Consent. The Employment Pass is sponsored by one employer, needs at least S$5,600 a month (S$6,200 in financial services) plus 40 COMPASS points unless exempt, and is valid for up to 2 years at first and up to 3 years on renewal.
How long does it take to get the One Pass in Singapore?
Most Singapore ONE Pass applications are processed within 4 weeks. The Outstanding Achievements route may take longer. Once approved, applicants have 6 months from the IPA letter to enter Singapore and complete the pass issuance.
What are the Documents Required to Apply for the ONE PASS?
Key documents include a valid passport, 12 months of payslips, IRAS Notice of Assessment, employment contract, employer’s financial data from verified platforms, and a comprehensive CV highlighting key achievements for the Outstanding Achievements route.
What are the Spouse & Family Benefits for Singapore One Pass Holders?
ONE Pass holders can bring their legally married spouse and unmarried children under 21 on Dependant’s Passes, which are tied to the ONE Pass and last up to 5 years. Spouses can get a free Letter of Consent (LOC) to work or run a business in Singapore. Common-law spouses, unmarried handicapped children aged 21 and above, and parents may qualify for a Long-Term Visit Pass.
Is there a Singapore Special Talent Visa?
No. MOM has no pass called the “Special Talent Visa”. Its passes for professionals are the Employment Pass, EntrePass, Personalised Employment Pass and the Overseas Networks & Expertise Pass (ONE Pass). For anyone searching for a Singapore special talent or talent visa, the closest official match is the ONE Pass, which MOM describes as a personalised pass for top talent in all sectors, such as business, arts and culture, sports, and academia and research.
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