{"id":17869,"date":"2026-08-23T04:01:25","date_gmt":"2026-08-23T04:01:25","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/"},"modified":"2026-10-14T08:19:37","modified_gmt":"2026-10-14T08:19:37","slug":"startup-tax-exemption-singapore","status":"publish","type":"post","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/","title":{"rendered":"Singapore&#8217;s Start-Up Tax Exemption: What Founders Get in 2026"},"content":{"rendered":"<div class=\"vivos-tldr\">\n<p><strong>How much corporate tax does a new Singapore company actually pay in 2026? Far less than the 17% headline rate \u2014 a qualifying new company with S$200,000 of chargeable income pays roughly S$6,400 in Year of Assessment 2026, an effective rate near 3%.<\/strong><\/p>\n<p>That gap between 17% and about 3% comes from two reliefs running at the same time: the Start-Up Tax Exemption for your first three Years of Assessment, and the enhanced Corporate Income Tax rebate announced in Budget 2026. The numbers below are the ones stated in the video on this page.<\/p>\n<ul>\n<li><strong>Headline rate:<\/strong> 17% flat corporate income tax.<\/li>\n<li><strong>Start-Up Tax Exemption (first 3 YAs):<\/strong> 75% of the first S$100,000 of chargeable income is exempt, and 50% of the next S$100,000 \u2014 up to S$125,000 exempt in a single YA.<\/li>\n<li><strong>Budget 2026:<\/strong> an enhanced 50% Corporate Income Tax rebate for YA 2026, capped at S$40,000.<\/li>\n<li><strong>Worked example:<\/strong> S$200,000 of chargeable income leaves S$75,000 taxable, which is S$12,750 of tax under the exemption; after the YA 2026 rebate the bill is roughly S$6,400 \u2014 an effective rate near 3%.<\/li>\n<li><strong>Also founder-friendly:<\/strong> Singapore has no capital gains tax, and dividends are not taxed again in your hands.<\/li>\n<li><strong>Who qualifies:<\/strong> incorporated and tax resident in Singapore, no more than 20 shareholders, with all shareholders individuals or at least one individual holding 10% or more. Investment-holding and property-development companies are excluded.<\/li>\n<\/ul>\n<p><em>Figures verified against IRAS at <a href=\"https:\/\/www.iras.gov.sg\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.iras.gov.sg<\/a> on 1 September 2026. This page is general information, not tax advice \u2014 a company&#8217;s actual tax position depends on its own facts, its financial year end and its activities. Updated 17 September 2026 with the video below.<\/em><\/p>\n<\/div>\n<div class=\"vivos-video\" style=\"position:relative;width:100%;max-width:860px;margin:1.75em auto;padding-bottom:56.25%;height:0;overflow:hidden;\">\n  <iframe\n    style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\"\n    src=\"https:\/\/www.youtube.com\/embed\/l7ojUUyJ51Q\"\n    title=\"How Much Tax Does a New Singapore Company Really Pay? (2026)\"\n    loading=\"lazy\"\n    referrerpolicy=\"strict-origin-when-cross-origin\"\n    allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\"\n    allowfullscreen><\/iframe>\n<\/div>\n<p class=\"vivos-series-line\"><em>Video 4 of 4 in the <strong>Foreign Founder: Singapore<\/strong> series from VIVOS PTE. LTD. \u2014 start with <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/resident-director-singapore\/\">the resident director rule<\/a>, then <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/cost-to-incorporate-singapore-foreigner-2026\/\">what incorporation really costs a foreigner<\/a> and <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/remote-bank-account-singapore\/\">how to open a business bank account as a non-resident<\/a>. If you are weighing a <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/nominee-director-singapore-costs-risks-safeguards\/\">nominee director<\/a>, read that one too \u2014 the arrangement affects the shareholding tests on this page. Presented by an AI-generated avatar and voice of Ray Tay, co-founder of VIVOS; written and fact-checked by VIVOS PTE. LTD.<\/em><\/p>\n<\/p>\n<p>Singapore\u2019s Start-Up Tax Exemption (SUTE) cuts corporate tax for new companies by exempting 75% of the first S$100,000 of chargeable income and 50% of the next S$100,000, for each of your first three consecutive Years of Assessment (YAs), according to <a href=\"https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/corporate-income-tax-rate-rebates-and-tax-exemption-schemes\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">IRAS<\/a>. As of YA 2026, qualifying companies must be incorporated and tax resident in Singapore, with no more than 20 shareholders. Eligibility starts the moment you incorporate, which is why getting your <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/singapore-company-registration\" target=\"_blank\" rel=\"noopener\">Singapore company incorporation<\/a> structured correctly from day one matters.<\/p>\n<ul>\n<li>75% exemption on the first S$100,000 of chargeable income<\/li>\n<li>50% exemption on the next S$100,000<\/li>\n<li>Applies for the first three consecutive YAs only<\/li>\n<li>Qualifying company must be incorporated in Singapore and tax resident<\/li>\n<\/ul>\n<h2 id=\"key-takeaways\" tabindex=\"-1\">Key Takeaways<\/h2>\n<p>The Start-Up Tax Exemption cuts tax on a Singapore company\u2019s first S$200,000 of chargeable income by up to S$21,250, but only for founders who get their shareholding and residency documentation right from incorporation onward.<\/p>\n<table>\n<thead>\n<tr>\n<th>Point<\/th>\n<th>Details<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Exact relief amounts<\/td>\n<td>75% exemption on the first S$100,000 and 50% on the next S$100,000 of chargeable income, for each of the first three YAs.<\/td>\n<\/tr>\n<tr>\n<td>Maximum tax saving<\/td>\n<td>A capped amount saved at the threshold chargeable income or above, since the exemption has a fixed ceiling.<\/td>\n<\/tr>\n<tr>\n<td>Shareholder test<\/td>\n<td>No more than 20 shareholders, with all individuals or at least one individual holding 10% or more of shares.<\/td>\n<\/tr>\n<tr>\n<td>Dormant years still count<\/td>\n<td>A loss-making or dormant YA still counts toward your three consecutive years, with no exemption claimed that year.<\/td>\n<\/tr>\n<tr>\n<td>Claim method<\/td>\n<td>No separate application; SUTE is claimed via ECI and Form C-S, Form C-S (Lite), or Form C by November 30.<\/td>\n<\/tr>\n<tr>\n<td>VIVOS role<\/td>\n<td>VIVOS structures shareholding at Singapore company incorporation and manages the secretarial and Form C filing work that keeps SUTE intact.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"table-of-contents\" tabindex=\"-1\">Table of Contents<\/h2>\n<ul>\n<li><a href=\"#how-much-tax-does-a-new-singapore-company-pay\">How Much Tax Does a New Singapore Company Pay?<\/a><\/li>\n<li><a href=\"#who-qualifies-for-startup-tax-exemption-in-singapore\">Who Qualifies for Startup Tax Exemption in Singapore?<\/a><\/li>\n<li><a href=\"#how-do-i-claim-the-start-up-tax-exemption\">How Do I Claim the Start-Up Tax Exemption?<\/a><\/li>\n<li><a href=\"#does-sute-combine-with-other-tax-reliefs\">Does SUTE Combine with Other Tax Reliefs?<\/a><\/li>\n<li><a href=\"#what-mistakes-cost-founders-their-exemption\">What Mistakes Cost Founders Their Exemption?<\/a><\/li>\n<li><a href=\"#what-the-exemption-rules-actually-reward\">What the Exemption Rules Actually Reward<\/a><\/li>\n<li><a href=\"#how-vivos-helps-you-claim-and-keep-your-exemption\">How VIVOS Helps You Claim and Keep Your Exemption<\/a><\/li>\n<li><a href=\"#frequently-asked-questions\">Frequently Asked Questions<\/a><\/li>\n<li><a href=\"#sources\">Sources<\/a><\/li>\n<\/ul>\n<h2 id=\"how-much-tax-does-a-new-singapore-company-pay\" tabindex=\"-1\">How Much Tax Does a New Singapore Company Pay?<\/h2>\n<p>Without any relief, a company earning S$100,000 in taxable profit would owe S$17,000. SUTE changes that math substantially for your first three YAs.<\/p>\n<p>The exemption doesn\u2019t touch the tax rate. It reduces the <em>income<\/em> subject to tax. On the next S$100,000, half (S$50,000) is exempt.<\/p>\n<p>Here\u2019s how that plays out at three common income levels, based on the exemption mechanics IRAS publishes and the arithmetic <a href=\"https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/taxes-on-corporate-income\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">PwC\u2019s Singapore tax summary<\/a> confirms:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/wp-content\/uploads\/2026\/08\/1787259953937_Tax-savings-comparison-chart-for-startups.jpeg\" alt=\"Tax savings comparison chart for startups\"><\/p>\n<p>At S$200,000 in chargeable income, S$125,000 is exempt from tax entirely (S$75,000 plus S$50,000), which is exactly the combined exemption ceiling under SUTE.<\/p>\n<p><strong>A statistic worth sitting with:<\/strong> a company reporting S$200,000 in chargeable income pays S$12,750 in tax under SUTE before the YA 2026 rebate, instead of S$34,000. After the enhanced 50% Corporate Income Tax rebate for YA 2026 (capped at S$40,000) is applied to that S$12,750, the bill drops to roughly S$6,400 \u2014 an effective rate near 3%. That\u2019s a significant reduction in tax payable, purely from qualifying for a scheme that requires no separate application.<\/p>\n<p>What happens if your company posts a loss, or breaks even, during one of those three years? The YA still counts toward your three-year window. IRAS doesn\u2019t pause the clock for a dormant or loss-making year. There\u2019s simply no exemption to claim that year, since there\u2019s no chargeable income to exempt. This catches out founders who assume a quiet first year buys them extra runway on the exemption. It doesn\u2019t.<\/p>\n<h2 id=\"who-qualifies-for-startup-tax-exemption-in-singapore\" tabindex=\"-1\">Who Qualifies for Startup Tax Exemption in Singapore?<\/h2>\n<p>Not every new company automatically gets SUTE. IRAS applies specific tests, and missing one disqualifies your company for that YA even if you meet every other condition.<\/p>\n<p>To qualify, your company must meet all of the following, per IRAS\u2019s own guidance:<\/p>\n<ul>\n<li><strong>Incorporated in Singapore.<\/strong> Foreign branches and foreign companies operating in Singapore cannot claim SUTE, regardless of their tax residency status here.<\/li>\n<li><strong>Tax resident in Singapore<\/strong> for the YA in question.<\/li>\n<li><strong>No more than 20 shareholders<\/strong> throughout the basis period for that YA, with share capital beneficially held directly by those shareholders (not through nominees).<\/li>\n<li><strong>Shareholding composition:<\/strong> either all shareholders are individuals, or at least one individual shareholder holds at least 10% of the issued ordinary shares.<\/li>\n<li><strong>Not carrying on investment holding as a principal activity.<\/strong><\/li>\n<li><strong>Not carrying on property development<\/strong> as a principal activity, whether for sale or investment.<\/li>\n<\/ul>\n<p>Tax residency is where a surprising number of founders trip up. IRAS determines residency by where the company\u2019s control and management is exercised, not where it\u2019s registered. That generally means where board meetings are actually held and where strategic decisions get made. A Singapore-incorporated company run entirely by directors dialing in from overseas, with no board presence here, risks failing the residency test.<\/p>\n<p>Keep records that prove management happens in Singapore: board meeting minutes, director attendance, and evidence of where key decisions were signed off. Retain these for at least five years, since IRAS can review prior YAs during an audit.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/wp-content\/uploads\/2026\/08\/1787259964390_Hand-ready-to-write-in-notebook-at-board-meeting.jpeg\" alt=\"Hand ready to write in notebook at board meeting\"><\/p>\n<p><strong>Pro Tip:<\/strong> *Decide your shareholding structure before you incorporate, not after.<\/p>\n<h2 id=\"how-do-i-claim-the-start-up-tax-exemption\" tabindex=\"-1\">How Do I Claim the Start-Up Tax Exemption?<\/h2>\n<p>There\u2019s no separate application form for SUTE. You claim it directly through your annual corporate tax filing, which means the exemption depends entirely on getting your Estimated Chargeable Income and Form C-S right.<\/p>\n<ol>\n<li><strong>Register for myTax Portal access.<\/strong> Your company needs CorpPass credentials to file ECI and your annual return online.<\/li>\n<li><strong>Prepare and submit your ECI<\/strong> within three months of your financial year end, stating your estimated chargeable income for the YA. IRAS applies SUTE automatically to your ECI where the qualifying conditions are met.<\/li>\n<li><strong>Complete Form C-S, Form C-S (Lite), or Form C<\/strong>, depending on your company\u2019s revenue and income types. Form C-S (Lite) suits smaller companies with straightforward, lower revenue. Form C is required if your company has income types Form C-S doesn\u2019t accommodate, such as certain foreign-sourced income or claims requiring additional disclosures.<\/li>\n<li><strong>Submit by the filing deadline of November 30<\/strong> for the relevant YA.<\/li>\n<li><strong>Retain supporting documents<\/strong>, including your tax computation, financial statements, and shareholder register, in case IRAS requests them during a review.<\/li>\n<\/ol>\n<p>Common filing errors include claiming SUTE in a fourth or later YA (it only applies to the first three), miscalculating the exempt amount when chargeable income exceeds S$200,000, and submitting Form C-S when the company\u2019s income actually requires Form C. Since there\u2019s no separate SUTE application to fall back on, an incorrect filing can mean losing the exemption for that YA entirely.<\/p>\n<h2 id=\"does-sute-combine-with-other-tax-reliefs\" tabindex=\"-1\">Does SUTE Combine with Other Tax Reliefs?<\/h2>\n<p>SUTE only applies to your first three consecutive YAs. From YA 4 onward, your company shifts to the <a href=\"https:\/\/www.mof.gov.sg\/policies\/taxes\/corporate-income-tax\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">partial tax exemption scheme<\/a>, which exempts 75% of the first S$10,000 of chargeable income and 50% of the next S$190,000, a smaller benefit than SUTE but still meaningful.<\/p>\n<ul>\n<li><strong>YAs 1 to 3:<\/strong> SUTE applies (75% on first S$100,000, 50% on next S$100,000)<\/li>\n<li><strong>YA 4 onward:<\/strong> partial tax exemption applies instead<\/li>\n<li><strong>YA 2026 specifically:<\/strong> an enhanced 50% Corporate Income Tax rebate, capped at S$40,000, further reduces final tax payable, on top of whichever exemption scheme applies<\/li>\n<\/ul>\n<p>The CIT rebate for YA 2026 is calculated on tax payable after SUTE or partial exemption has already been applied, so it stacks on top rather than replacing either scheme. For a company with S$75,000 of taxable income after SUTE (S$12,750 of tax at 17%), the 50% rebate cuts that bill to roughly S$6,400. Because rebate rates and caps can change in future Budget announcements, check the Ministry of Finance\u2019s corporate tax page for the confirmed figure for later Years of Assessment.<\/p>\n<h2 id=\"what-mistakes-cost-founders-their-exemption\" tabindex=\"-1\">What Mistakes Cost Founders Their Exemption?<\/h2>\n<p>Most SUTE claim failures come down to governance gaps, not tax miscalculation. IRAS reviews shareholding and residency evidence, and founders who treat compliance as an afterthought often discover the gap only when it\u2019s too late to fix.<\/p>\n<p>The recurring mistakes:<\/p>\n<ul>\n<li><strong>Miscounting the three-year window.<\/strong> A dormant first year still counts as YA 1. Founders who assume the clock starts when revenue begins often claim SUTE in a YA where it\u2019s no longer available.<\/li>\n<li><strong>Sloppy shareholder records.<\/strong> Share transfers that push the company past 20 shareholders, even briefly, can disqualify a YA.<\/li>\n<li><strong>Missing board minutes.<\/strong> No documented evidence of Singapore-based decision-making weakens a tax residency claim during an IRAS review.<\/li>\n<li><strong>Incorrect ECI figures.<\/strong> Estimating chargeable income without accounting for the exemption tiers correctly leads to under or overstated tax payable.<\/li>\n<\/ul>\n<p>Keep a standing file of board minutes, your shareholder register, and records of major strategic decisions made in Singapore, retained for at least five years.<\/p>\n<blockquote>\n<p>Structuring your shareholding correctly at incorporation, and keeping proper board and shareholder records from year one, is what actually protects your Start-Up Tax Exemption. Founders often treat this as paperwork. IRAS treats it as evidence.<\/p>\n<\/blockquote>\n<p>That\u2019s the view from <strong>Ray Tay, co-founder of VIVOS<\/strong>, on why governance discipline matters as much as the tax arithmetic itself.<\/p>\n<p>If your shareholding structure is complicated, if you\u2019re unsure whether your board meetings meet the residency bar, or if you\u2019re approaching Form C-S filing without a tax preparer, that\u2019s the point to bring in corporate secretarial and tax filing support rather than guessing.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/wp-content\/uploads\/2026\/08\/1787259963725_Hands-gesturing-over-calculator-and-tablet-for-advisory.jpeg\" alt=\"Hands gesturing over calculator and tablet for advisory\"><\/p>\n<h2 id=\"what-the-exemption-rules-actually-reward\" tabindex=\"-1\">What the Exemption Rules Actually Reward<\/h2>\n<p>Most guides on SUTE treat it as a formula: plug in your chargeable income, apply the percentages, done. That undersells what actually determines whether a company keeps the exemption across all three YAs.<\/p>\n<p>The real risk isn\u2019t the math. It\u2019s governance drift. Founders incorporate with a clean shareholder structure, then add an investor, bring in a co-founder, or shift board meetings overseas as the team scales, without checking whether any of that still satisfies the 20-shareholder or residency tests. IRAS doesn\u2019t send a warning before disqualifying a YA.<\/p>\n<p>What the reader should prioritize first isn\u2019t the tax calculation. It\u2019s locking in a shareholding structure and a documented, Singapore-based board process before the first YA even starts. Fix that early, and the exemption arithmetic takes care of itself for three years. Get it wrong, and no amount of correct ECI filing recovers a disqualified YA. Founders approaching the end of their three-year window should also start modeling their YA 4 tax position under the partial exemption now, not after the SUTE benefit disappears.<\/p>\n<h2 id=\"how-vivos-helps-you-claim-and-keep-your-exemption\" tabindex=\"-1\">How VIVOS Helps You Claim and Keep Your Exemption<\/h2>\n<p>Getting SUTE right starts before you file anything. It starts with how your company is incorporated. VIVOS handles Singapore company incorporation with shareholding structures built to meet the 20-shareholder and 10% individual tests from day one, so you\u2019re not restructuring later to fix an eligibility problem.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/wp-content\/uploads\/2026\/08\/1784081147152_vivos.jpg\" alt=\"Vivos\"><\/p>\n<p>Beyond incorporation, VIVOS provides the ongoing pieces that keep SUTE intact for all three YAs: <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/singapore\/corporate-secretary-services\" target=\"_blank\" rel=\"noopener\">corporate secretarial services<\/a> that maintain your shareholder register and board minutes, and <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/manage-your-business\/taxation\/corporate-tax-computation-and-filing\" target=\"_blank\" rel=\"noopener\">corporate tax computation and Form C filing support<\/a> that gets your ECI and annual return submitted correctly and on time. For founders setting up a company specifically to claim SUTE from YA 1, VIVOS structures the shareholding and governance framework at incorporation, then carries that documentation through each year\u2019s filing. If you\u2019re incorporating a new Singapore company or reviewing whether your current structure still qualifies, start with VIVOS\u2019s incorporation service to get the shareholding right before your first YA closes.<\/p>\n<h2>Video transcript<\/h2>\n<details class=\"vivos-transcript\">\n<summary>Read the full transcript<\/summary>\n<p>What corporate tax will your new Singapore company actually pay in 2026? Far less than the 17% headline \u2014 for many new companies, closer to 3%. I&#8217;m Ray Tay, co-founder of VIVOS. Here are the real numbers, straight from IRAS.<\/p>\n<p>First, the Start-Up Tax Exemption. For your first three years of assessment, 75% of your first one hundred thousand dollars of chargeable income is exempt \u2014 and 50% of the next one hundred thousand.<\/p>\n<p>Then Budget 2026 added more: an enhanced 50% corporate income tax rebate for Year of Assessment 2026, capped at forty thousand dollars.<\/p>\n<p>Put together: a new company earning two hundred thousand dollars pays roughly six thousand four hundred \u2014 an effective rate near 3%. And Singapore has no capital gains tax, and dividends aren&#8217;t taxed again in your hands.<\/p>\n<p>The conditions: incorporated and tax-resident in Singapore, no more than twenty shareholders, with at least one individual holding ten percent \u2014 and investment-holding and property-development companies don&#8217;t qualify.<\/p>\n<p>VIVOS handles incorporation, accounting and every IRAS filing, so you actually capture these exemptions. Book a free consultation at vivos.com.sg.<\/p>\n<p>This video is presented by an AI-generated avatar and voice of Ray Tay, co-founder of VIVOS. The content was written and fact-checked by VIVOS PTE. LTD.<\/p>\n<\/details>\n<h2>More Questions About the 2026 Tax Numbers<\/h2>\n<h3>What is Singapore&#8217;s enhanced 50% corporate income tax rebate for YA 2026?<\/h3>\n<p>It is a rebate of 50% of the corporate income tax payable for Year of Assessment 2026, capped at S$40,000, announced in Budget 2026. It is applied after the Start-Up Tax Exemption has already reduced the income being taxed, so it stacks on top of the exemption rather than replacing it. Figures were verified against IRAS at https:\/\/www.iras.gov.sg on 1 September 2026.<\/p>\n<h3>Why does a new Singapore company pay an effective rate near 3% instead of 17%?<\/h3>\n<p>Because two reliefs run at the same time: the Start-Up Tax Exemption removes up to S$125,000 of chargeable income from tax in each of the first three Years of Assessment, and the YA 2026 rebate then halves the tax that is left. On S$200,000 of chargeable income that takes the bill to roughly S$6,400, an effective rate near 3%. The 17% figure is the statutory rate charged on what remains after relief, not what a qualifying new company ends up paying across its whole profit.<\/p>\n<h3>Does Singapore tax capital gains?<\/h3>\n<p>No. Singapore has no capital gains tax, so a gain on selling shares or other assets is not charged to income tax in the ordinary case. Gains that are in substance trading profits can be treated as income instead, so how each transaction is characterised matters.<\/p>\n<h3>Are dividends from a Singapore company taxed again in the shareholder&#8217;s hands?<\/h3>\n<p>No. Singapore runs a one-tier corporate tax system, so dividends paid by a Singapore resident company are not taxed a second time when they reach the shareholder. Tax is settled at company level, and what the company distributes afterwards is received without further Singapore tax on the dividend itself.<\/p>\n<h3>What is a Year of Assessment in Singapore?<\/h3>\n<p>A Year of Assessment, or YA, is the year in which IRAS assesses the income your company earned in the preceding financial year. The Start-Up Tax Exemption is expressed in Years of Assessment rather than calendar years, which is why &#8220;the first three YAs&#8221; is the phrase that decides how long the relief lasts. Your company&#8217;s financial year end determines which YA a given set of accounts falls into.<\/p>\n<h3>Will every new Singapore company pay around 3% tax?<\/h3>\n<p>No. The roughly 3% figure comes from one worked example: S$200,000 of chargeable income in a company that meets every Start-Up Tax Exemption condition and qualifies for the YA 2026 rebate. A company with different profits, a different Year of Assessment, or an excluded activity such as investment holding or property development will land somewhere else entirely. This page is general information and not tax advice, and a company&#8217;s actual position depends on its own facts.<\/p>\n<h2 id=\"frequently-asked-questions\" tabindex=\"-1\">Frequently Asked Questions<\/h2>\n<h3>Is the startup tax exemption in Singapore automatic, or do I need to apply?<\/h3>\n<p>It\u2019s automatic once you meet the qualifying conditions. There\u2019s no separate SUTE application form. You claim it by filing your ECI and completing the relevant sections of Form C-S, Form C-S (Lite), or Form C during your annual tax filing.<\/p>\n<h3>Can a foreign-owned company claim the Singapore startup tax exemption?<\/h3>\n<p>Yes. SUTE has no requirement about who owns the shares \u2014 a wholly foreign-owned company qualifies as long as it is incorporated and tax resident in Singapore, has no more than 20 shareholders, and either has all-individual shareholders or at least one individual holding 10% or more. Foreign branches and foreign companies operating in Singapore without local incorporation don\u2019t qualify, regardless of their tax residency status here \u2014 the exemption is tied to Singapore incorporation, not to where the shareholders are from.<\/p>\n<h3>What happens after my three years of startup tax exemption end?<\/h3>\n<p>From YA 4 onward, your company moves from SUTE to Singapore\u2019s partial tax exemption scheme instead: 75% of the first S$10,000 of chargeable income is exempt, plus 50% of the next S$190,000. It\u2019s a smaller benefit than SUTE, but it still meaningfully reduces tax compared with paying the full 17% on all chargeable income.<\/p>\n<h3>Does an investment holding company qualify for SUTE in Singapore?<\/h3>\n<p>No. IRAS specifically excludes companies whose principal activity is investment holding, along with those principally engaged in property development, regardless of whether the other shareholder and residency conditions are met.<\/p>\n<h2 id=\"sources\" tabindex=\"-1\">Sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/corporate-income-tax-rate-rebates-and-tax-exemption-schemes\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Corporate Income Tax Rate, Rebates &amp; Tax Exemption Schemes | IRAS<\/a><\/li>\n<li><a href=\"https:\/\/www.mof.gov.sg\/policies\/taxes\/corporate-income-tax\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Corporate Income Tax | Ministry of Finance (MOF)<\/a><\/li>\n<li><a href=\"https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/taxes-on-corporate-income\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Singapore &#8211; Corporate &#8211; Taxes on corporate income | PwC Tax Summaries<\/a><\/li>\n<\/ul>\n<h2 id=\"recommended\" tabindex=\"-1\">Recommended<\/h2>\n<ul>\n<li><a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/manage-your-business\/singapore-immigration-via-business-formation\/entrepass\" target=\"_blank\" rel=\"noopener\">EntrePass Singapore: What It Is, Eligibility &amp; How to Apply<\/a><\/li>\n<li><a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/infographics\/how-singapore-budget-2026-supports-business-growth-innovation-global-talent\" target=\"_blank\" rel=\"noopener\">Singapore Budget 2026 for Businesses, Innovators &amp; Talent<\/a><\/li>\n<li><a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/manage-your-business\/taxation\" target=\"_blank\" rel=\"noopener\">Singapore Tax Services 2026 | Corporate Tax, GST &amp; More | Vivos<\/a><\/li>\n<li><a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/audit-exemption-singapore\" target=\"_blank\" rel=\"noopener\">Audit Exemption Singapore: 2026 Guide for Directors<\/a><\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-article\",\"isPartOf\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-webpage\"},\"mainEntityOfPage\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/\",\"headline\":\"Singapore's Start-Up Tax Exemption: What Founders Get in 2026\",\"alternativeHeadline\":\"How Much Tax Does a New Singapore Company Really Pay? (2026)\",\"description\":\"Singapore's headline corporate tax rate is 17%, but a qualifying new company pays far less for its first three Years of Assessment: 75% of the first S$100,000 of chargeable income is exempt and 50% of the next S$100,000 under the IRAS Start-Up Tax Exemption, and Budget 2026 added an enhanced 50% Corporate Income Tax rebate for YA 2026 capped at S$40,000. A new company with S$200,000 of chargeable income pays roughly S$6,400, an effective rate near 3%.\",\"inLanguage\":\"en-SG\",\"dateModified\":\"2026-09-17T09:30:00+08:00\",\"author\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/#v4-person-raytay\"},\"publisher\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/#v4-organization\"},\"about\":[{\"@type\":\"Thing\",\"name\":\"Start-Up Tax Exemption (SUTE)\"},{\"@type\":\"Thing\",\"name\":\"Singapore corporate income tax\"},{\"@type\":\"Thing\",\"name\":\"Year of Assessment 2026 Corporate Income Tax rebate\"}],\"video\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-video\"},\"speakable\":{\"@type\":\"SpeakableSpecification\",\"cssSelector\":[\".vivos-tldr\",\"h2\"]},\"citation\":[{\"@type\":\"CreativeWork\",\"name\":\"Corporate Income Tax Rate, Rebates and Tax Exemption Schemes\",\"publisher\":{\"@type\":\"GovernmentOrganization\",\"name\":\"Inland Revenue Authority of Singapore (IRAS)\"},\"url\":\"https:\/\/www.iras.gov.sg\"},{\"@type\":\"CreativeWork\",\"name\":\"Corporate Income Tax\",\"publisher\":{\"@type\":\"GovernmentOrganization\",\"name\":\"Ministry of Finance, Singapore\"},\"url\":\"https:\/\/www.mof.gov.sg\/policies\/taxes\/corporate-income-tax\/\"}],\"isAccessibleForFree\":true,\"datePublished\":\"2026-08-23T04:01:25+08:00\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-webpage\",\"url\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/\",\"name\":\"Singapore's Start-Up Tax Exemption: What Founders Get in 2026\",\"description\":\"Singapore's headline corporate tax is 17%, but a qualifying new company with S$200,000 of chargeable income pays about S$6,400 in YA 2026 \u2014 an effective rate near 3%.\",\"inLanguage\":\"en-SG\",\"dateModified\":\"2026-09-17T09:30:00+08:00\",\"isPartOf\":{\"@type\":\"WebSite\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/#v4-website\",\"url\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/\",\"name\":\"VIVOS PTE. LTD.\"},\"primaryImageOfPage\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-primaryimage\",\"url\":\"https:\/\/i.ytimg.com\/vi\/l7ojUUyJ51Q\/maxresdefault.jpg\",\"caption\":\"How much tax does a new Singapore company really pay in 2026?\"},\"breadcrumb\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-breadcrumb\"},\"about\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/#v4-organization\"},\"publisher\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/#v4-organization\"},\"mainEntity\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-article\"}},{\"@type\":\"VideoObject\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-video\",\"name\":\"How Much Tax Does a New Singapore Company Really Pay? (2026)\",\"description\":\"Singapore's corporate tax rate is a flat 17%, but a qualifying new company pays far less for its first three Years of Assessment: 75% of the first S$100,000 of chargeable income is exempt and 50% of the next S$100,000 under the IRAS Start-Up Tax Exemption, plus Budget 2026's enhanced 50% Corporate Income Tax rebate for YA 2026 capped at S$40,000. Worked example: S$200,000 of chargeable income, roughly S$6,400 of tax, an effective rate near 3%. Presented by Ray Tay, co-founder of VIVOS PTE. LTD.\",\"embedUrl\":\"https:\/\/www.youtube.com\/embed\/l7ojUUyJ51Q\",\"url\":\"https:\/\/youtu.be\/l7ojUUyJ51Q\",\"contentUrl\":\"https:\/\/youtu.be\/l7ojUUyJ51Q\",\"thumbnailUrl\":[\"https:\/\/i.ytimg.com\/vi\/l7ojUUyJ51Q\/maxresdefault.jpg\"],\"uploadDate\":\"2026-09-17T09:30:00+08:00\",\"duration\":\"PT1M22S\",\"inLanguage\":\"en-SG\",\"isFamilyFriendly\":true,\"publisher\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/#v4-organization\"},\"creator\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/#v4-person-raytay\"},\"mainEntityOfPage\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/\",\"transcript\":\"What corporate tax will your new Singapore company actually pay in 2026? Far less than the 17% headline \u2014 for many new companies, closer to 3%. I'm Ray Tay, co-founder of VIVOS. Here are the real numbers, straight from IRAS.\\n\\nFirst, the Start-Up Tax Exemption. For your first three years of assessment, 75% of your first one hundred thousand dollars of chargeable income is exempt \u2014 and 50% of the next one hundred thousand.\\n\\nThen Budget 2026 added more: an enhanced 50% corporate income tax rebate for Year of Assessment 2026, capped at forty thousand dollars.\\n\\nPut together: a new company earning two hundred thousand dollars pays roughly six thousand four hundred \u2014 an effective rate near 3%. And Singapore has no capital gains tax, and dividends aren't taxed again in your hands.\\n\\nThe conditions: incorporated and tax-resident in Singapore, no more than twenty shareholders, with at least one individual holding ten percent \u2014 and investment-holding and property-development companies don't qualify.\\n\\nVIVOS handles incorporation, accounting and every IRAS filing, so you actually capture these exemptions. Book a free consultation at vivos.com.sg.\",\"hasPart\":[{\"@type\":\"Clip\",\"name\":\"The real effective rate, not 17%\",\"startOffset\":0,\"endOffset\":18,\"url\":\"https:\/\/youtu.be\/l7ojUUyJ51Q?t=0\"},{\"@type\":\"Clip\",\"name\":\"Start-Up Tax Exemption: your first three YAs\",\"startOffset\":18,\"endOffset\":32,\"url\":\"https:\/\/youtu.be\/l7ojUUyJ51Q?t=18\"},{\"@type\":\"Clip\",\"name\":\"Budget 2026: enhanced 50% CIT rebate, capped at S$40,000\",\"startOffset\":32,\"endOffset\":43,\"url\":\"https:\/\/youtu.be\/l7ojUUyJ51Q?t=32\"},{\"@type\":\"Clip\",\"name\":\"Worked example: S$200,000 to about S$6,400, and no capital gains tax\",\"startOffset\":43,\"endOffset\":58,\"url\":\"https:\/\/youtu.be\/l7ojUUyJ51Q?t=43\"},{\"@type\":\"Clip\",\"name\":\"The conditions: who qualifies and who is excluded\",\"startOffset\":58,\"endOffset\":72,\"url\":\"https:\/\/youtu.be\/l7ojUUyJ51Q?t=58\"},{\"@type\":\"Clip\",\"name\":\"How VIVOS makes sure you capture the exemptions\",\"startOffset\":72,\"endOffset\":82,\"url\":\"https:\/\/youtu.be\/l7ojUUyJ51Q?t=72\"}]},{\"@type\":\"FAQPage\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq\",\"inLanguage\":\"en-SG\",\"isPartOf\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-webpage\"},\"mainEntity\":[{\"@type\":\"Question\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq-1\",\"name\":\"What is Singapore's enhanced 50% corporate income tax rebate for YA 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It is a rebate of 50% of the corporate income tax payable for Year of Assessment 2026, capped at S$40,000, announced in Budget 2026. It is applied after the Start-Up Tax Exemption has already reduced the income being taxed, so it stacks on top of the exemption rather than replacing it. Figures were verified against IRAS at https:\/\/www.iras.gov.sg on 1 September 2026.\"}},{\"@type\":\"Question\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq-2\",\"name\":\"Why does a new Singapore company pay an effective rate near 3% instead of 17%?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Because two reliefs run at the same time: the Start-Up Tax Exemption removes up to S$125,000 of chargeable income from tax in each of the first three Years of Assessment, and the YA 2026 rebate then halves the tax that is left. On S$200,000 of chargeable income that takes the bill to roughly S$6,400, an effective rate near 3%. The 17% figure is the statutory rate charged on what remains after relief, not what a qualifying new company ends up paying across its whole profit.\"}},{\"@type\":\"Question\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq-3\",\"name\":\"Does Singapore tax capital gains?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. Singapore has no capital gains tax, so a gain on selling shares or other assets is not charged to income tax in the ordinary case. Gains that are in substance trading profits can be treated as income instead, so how each transaction is characterised matters.\"}},{\"@type\":\"Question\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq-4\",\"name\":\"Are dividends from a Singapore company taxed again in the shareholder's hands?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. Singapore runs a one-tier corporate tax system, so dividends paid by a Singapore resident company are not taxed a second time when they reach the shareholder. Tax is settled at company level, and what the company distributes afterwards is received without further Singapore tax on the dividend itself.\"}},{\"@type\":\"Question\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq-5\",\"name\":\"What is a Year of Assessment in Singapore?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A Year of Assessment, or YA, is the year in which IRAS assesses the income your company earned in the preceding financial year. The Start-Up Tax Exemption is expressed in Years of Assessment rather than calendar years, which is why \\\"the first three YAs\\\" is the phrase that decides how long the relief lasts. Your company's financial year end determines which YA a given set of accounts falls into.\"}},{\"@type\":\"Question\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq-6\",\"name\":\"Will every new Singapore company pay around 3% tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The roughly 3% figure comes from one worked example: S$200,000 of chargeable income in a company that meets every Start-Up Tax Exemption condition and qualifies for the YA 2026 rebate. A company with different profits, a different Year of Assessment, or an excluded activity such as investment holding or property development will land somewhere else entirely. This page is general information and not tax advice, and a company's actual position depends on its own facts.\"}},{\"@type\":\"Question\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq-7\",\"name\":\"Is the startup tax exemption in Singapore automatic, or do I need to apply?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It's automatic once you meet the qualifying conditions. There's no separate SUTE application form. You claim it by filing your ECI and completing the relevant sections of Form C-S, Form C-S (Lite), or Form C during your annual tax filing.\"}},{\"@type\":\"Question\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq-8\",\"name\":\"Can a foreign-owned company claim the Singapore startup tax exemption?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. SUTE has no requirement about who owns the shares \u2014 a wholly foreign-owned company qualifies as long as it is incorporated and tax resident in Singapore, has no more than 20 shareholders, and either has all-individual shareholders or at least one individual holding 10% or more. Foreign branches and foreign companies operating in Singapore without local incorporation don't qualify, regardless of their tax residency status here \u2014 the exemption is tied to Singapore incorporation, not to where the shareholders are from.\"}},{\"@type\":\"Question\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq-9\",\"name\":\"What happens after my three years of startup tax exemption end?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"From YA 4 onward, your company moves from SUTE to Singapore's partial tax exemption scheme instead: 75% of the first S$10,000 of chargeable income is exempt, plus 50% of the next S$190,000. It's a smaller benefit than SUTE, but it still meaningfully reduces tax compared with paying the full 17% on all chargeable income.\"}},{\"@type\":\"Question\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-faq-10\",\"name\":\"Does an investment holding company qualify for SUTE in Singapore?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. IRAS specifically excludes companies whose principal activity is investment holding, along with those principally engaged in property development, regardless of whether the other shareholder and residency conditions are met.\"}}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/#v4-breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Blogs\",\"item\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blogs\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Singapore's Start-Up Tax Exemption: What Founders Get in 2026\",\"item\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/\"}]},{\"@type\":[\"Organization\",\"ProfessionalService\"],\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/#v4-organization\",\"name\":\"VIVOS PTE. LTD.\",\"alternateName\":\"VIVOS\",\"url\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/\",\"description\":\"VIVOS PTE. LTD. is a Singapore business advisory and corporate services firm providing company incorporation, nominee director, corporate secretarial, accounting, corporate tax and immigration services to foreign founders. ACRA Registered Filing Agent FA20240323. MOM Employment Agency Licence 24S2425.\",\"email\":\"contact@vivos.com.sg\",\"telephone\":\"+65 8827 7870\",\"areaServed\":[\"Singapore\",\"Malaysia\",\"Hong Kong\",\"United Arab Emirates\"],\"knowsAbout\":[\"Singapore company incorporation\",\"Singapore corporate income tax\",\"Start-Up Tax Exemption\",\"Corporate secretarial services\",\"ACRA filing\"],\"hasCredential\":[{\"@type\":\"EducationalOccupationalCredential\",\"credentialCategory\":\"ACRA Registered Filing Agent\",\"identifier\":\"FA20240323\",\"recognizedBy\":{\"@type\":\"GovernmentOrganization\",\"name\":\"Accounting and Corporate Regulatory Authority (ACRA)\",\"url\":\"https:\/\/www.acra.gov.sg\"}},{\"@type\":\"EducationalOccupationalCredential\",\"credentialCategory\":\"MOM Employment Agency Licence\",\"identifier\":\"24S2425\",\"recognizedBy\":{\"@type\":\"GovernmentOrganization\",\"name\":\"Ministry of Manpower, Singapore\"}}],\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/vivospteltd\/\",\"https:\/\/www.facebook.com\/people\/Vivossg\/61575284253240\/\",\"https:\/\/www.instagram.com\/vivos.sg\",\"https:\/\/www.youtube.com\/@Vivos_singapore\",\"https:\/\/vivoscn.com\/\",\"https:\/\/www.sgpbusiness.com\/company\/Vivos-Pte-Ltd\",\"https:\/\/www.trustpilot.com\/review\/vivos.com.sg\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/#v4-person-raytay\",\"name\":\"Ray Tay\",\"jobTitle\":\"Co-founder\",\"worksFor\":{\"@id\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/#v4-organization\"},\"description\":\"Ray Tay is co-founder of VIVOS PTE. LTD., a Singapore corporate services firm advising foreign founders on incorporation, corporate tax and compliance.\",\"url\":\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/about\/\",\"sameAs\":[\"https:\/\/www.linkedin.com\/in\/ray-tay\/\"]}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Singapore&#8217;s headline corporate tax rate is 17%, but a qualifying new company with S$200,000 chargeable income pays about S$6,400 in YA 2026 \u2014 near 3%.<\/p>\n","protected":false},"author":11,"featured_media":17870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Singapore&#039;s Start-Up Tax Exemption: What Founders Get in 2026<\/title>\n<meta name=\"description\" content=\"Discover the benefits of Singapore&#039;s Start-Up Tax Exemption in 2026, reducing tax for new companies by up to 75%. Learn more now!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/vivos.com.sg\/blog\/startup-tax-exemption-singapore\/\" \/>\n<meta property=\"og:locale\" content=\"en_SG\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Singapore&#039;s Start-Up Tax Exemption: What Founders Get in 2026\" \/>\n<meta property=\"og:description\" content=\"Discover the benefits of Singapore&#039;s Start-Up Tax Exemption in 2026, reducing tax for new companies by up to 75%. 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