{"id":13376,"date":"2017-01-03T18:07:40","date_gmt":"2017-01-03T10:07:40","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/?page_id=13376"},"modified":"2026-09-20T00:38:25","modified_gmt":"2026-09-19T16:38:25","slug":"singapore-corporate-income-tax-calculator","status":"publish","type":"page","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/resources\/tools\/singapore-corporate-income-tax-calculator\/","title":{"rendered":"Singapore Corporate Income Tax Calculator"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Singapore Corporate Income Tax Calculator<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-108262\" title=\"Singapore Corporate Income Tax Calculator\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2026\/09\/photo-singapore-corporate-income-tax-calculator-400x300-3.jpg\" alt=\"Singapore Corporate Income Tax Calculator\" width=\"400\" height=\"300\" srcset=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2026\/09\/photo-singapore-corporate-income-tax-calculator-400x300-3.jpg 400w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2026\/09\/photo-singapore-corporate-income-tax-calculator-400x300-3-300x225.jpg 300w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/><br \/>\nSingapore taxes company profits at a flat <strong>17%<\/strong> \u2014 but almost no company pays 17% on its full profit. Two exemption schemes and an annual rebate sit between your chargeable income and your tax bill, and together they often bring the effective rate into single digits.<\/p>\n<p>This calculator applies all of them for you. Enter your chargeable income, or build it up from your accounting profit, and it shows the working line by line \u2014 the exemption band by band, the tax at 17%, the rebate, the cash grant, and what is actually payable.<\/p>\n<p><strong>What you will need:<\/strong> your company&#8217;s chargeable income for the year, or your net profit before tax plus the usual adjustments (non-deductible expenses, capital allowances, approved donations and any losses carried forward).<br 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css=&#8221;&#8221;]<\/p>\n<h3>How Singapore corporate tax is actually worked out<\/h3>\n<p>Singapore has a single corporate rate, so the arithmetic is simple once you know which exemption applies. The order never changes:<\/p>\n<ol>\n<li><strong>Chargeable income<\/strong> \u2014 accounting profit, adjusted for tax. Add back what is not deductible, take out what is not taxable, claim capital allowances instead of depreciation, then deduct approved donations and any losses carried forward.<\/li>\n<li><strong>Exemption<\/strong> \u2014 either the Start-up Tax Exemption or the Partial Tax Exemption, applied automatically to the lower slices of income.<\/li>\n<li><strong>Tax at 17%<\/strong> on whatever remains.<\/li>\n<li><strong>Rebate and cash grant<\/strong> \u2014 deducted from the tax itself, not from income.<\/li>\n<\/ol>\n<h3>Partial Tax Exemption \u2014 most companies<\/h3>\n<p>Every Singapore tax resident company gets this unless it qualifies for the start-up scheme. There is nothing to claim; IRAS applies it.<\/p>\n<table>\n<thead>\n<tr>\n<th>Chargeable income<\/th>\n<th>Exempt<\/th>\n<th>Amount exempt<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>First S$10,000<\/td>\n<td>75%<\/td>\n<td>S$7,500<\/td>\n<\/tr>\n<tr>\n<td>Next S$190,000<\/td>\n<td>50%<\/td>\n<td>S$95,000<\/td>\n<\/tr>\n<tr>\n<td><strong>Maximum exemption<\/strong><\/td>\n<td><\/td>\n<td><strong>S$102,500<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Start-up Tax Exemption \u2014 a qualifying new company&#8217;s first three years<\/h3>\n<p>Considerably more generous, and available for the <strong>first three consecutive Years of Assessment<\/strong> only. From the fourth YA the company moves onto the Partial exemption.<\/p>\n<table>\n<thead>\n<tr>\n<th>Chargeable income<\/th>\n<th>Exempt<\/th>\n<th>Amount exempt<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>First S$100,000<\/td>\n<td>75%<\/td>\n<td>S$75,000<\/td>\n<\/tr>\n<tr>\n<td>Next S$100,000<\/td>\n<td>50%<\/td>\n<td>S$50,000<\/td>\n<\/tr>\n<tr>\n<td><strong>Maximum exemption<\/strong><\/td>\n<td><\/td>\n<td><strong>S$125,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>To qualify, the company must be incorporated in Singapore, be a Singapore tax resident for that YA, and have no more than 20 shareholders \u2014 all of them individuals, or at least one individual holding 10% or more of the ordinary shares.<\/p>\n<p><strong>Two types of company are excluded<\/strong> and take the Partial exemption instead, however new they are: property development companies, and investment holding companies.<\/p>\n<h3>The rebate and the cash grant<\/h3>\n<p>Announced at each Budget, these reduce the <em>tax<\/em> rather than the income:<\/p>\n<ul>\n<li><strong>CIT rebate<\/strong> \u2014 a percentage of the tax payable, subject to a cap.<\/li>\n<li><strong>CIT Cash Grant<\/strong> \u2014 a fixed amount for a company that employed at least one local employee in the preceding calendar year. A shareholder who is also a director does not count towards this.<\/li>\n<\/ul>\n<p>The rebate and the grant share a single combined cap, so a company already receiving the grant has that much less rebate headroom. Both are applied by IRAS when you file \u2014 there is no separate application. The calculator above carries the figures for each recent Year of Assessment; always confirm the current year&#8217;s rebate against IRAS before you file.<\/p>\n<h3>Worked examples<\/h3>\n<p><strong>A trading company with S$100,000 chargeable income (Partial exemption)<\/strong><br \/>\nExemption of S$52,500 leaves S$47,500 taxable. Tax at 17% is S$8,075, less the S$2,000 cash grant and a S$4,037.50 rebate \u2014 <strong>S$2,037.50 payable<\/strong>, an effective rate of about 2%.<\/p>\n<p><strong>A qualifying start-up with S$100,000 chargeable income<\/strong><br \/>\nExemption of S$75,000 leaves S$25,000 taxable. Tax at 17% is S$4,250, less the grant and a S$2,125 rebate \u2014 <strong>S$125 payable<\/strong>.<\/p>\n<p><strong>An established company with S$1,000,000 chargeable income<\/strong><br \/>\nExemption is capped at S$102,500, leaving S$897,500 taxable. Tax at 17% is S$152,575. Here the rebate hits the combined cap, so relief is S$40,000 in total \u2014 <strong>S$112,575 payable<\/strong>, an effective rate of about 11%.<\/p>\n<h3>What this calculator does not cover<\/h3>\n<p>It is a planning estimate, not a tax computation. It does not attempt group relief, loss transfers between companies, the carry-back of losses and capital allowances, industry-specific incentives, withholding tax, or the treatment of foreign-sourced income and double tax relief. If any of those apply to your company, the figure here will be higher than the position you can actually file.<\/p>\n<h3>Filing deadlines worth knowing<\/h3>\n<ul>\n<li><strong>Estimated Chargeable Income (ECI)<\/strong> \u2014 within three months of your financial year end, unless your company is exempt from filing it.<\/li>\n<li><strong>Form C-S \/ Form C-S (Lite) \/ Form C<\/strong> \u2014 by 30 November each year.<\/li>\n<\/ul>\n<h3>We can take the whole thing off your desk<\/h3>\n<p>3E Accounting prepares tax computations, files ECI and the annual return, and advises on the exemptions and incentives your company can actually use. If the figure above matters to a decision you are making, talk to us before you file rather than after.<\/p>\n<p>Contact us at <a title=\"Email to 3E Accounting\" href=\"mailto:info@3ecpa.com.sg\">info@3ecpa.com.sg<\/a> or see our <a title=\"Singapore Taxation Services\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/services\/taxation\/company-income-tax\/\">Singapore corporate tax services<\/a>.<\/p>\n<p><strong>Related tools and guides<\/strong><\/p>\n<ul>\n<li><a title=\"Singapore Personal Income Tax Calculator\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/resources\/tools\/singapore-personal-income-tax-calculator\/\">Singapore Personal Income Tax Calculator<\/a><\/li>\n<li><a title=\"Singapore Corporate Tax Guide\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/services\/taxation\/company-income-tax\/\">Singapore Corporate Tax Guide<\/a><\/li>\n<li><a title=\"Singapore Company Incorporation Services\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/incorporation\/guide-to-singapore-company-registration\/\">Register a Singapore company<\/a><\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Singapore Corporate Income Tax Calculator Singapore taxes company profits at a flat 17% \u2014 but almost no company pays 17% on its full profit. Two exemption schemes and an annual rebate sit between your chargeable income and your tax bill, and together they often bring the effective rate into single digits. This calculator&hellip;<\/p>\n","protected":false},"author":22,"featured_media":108250,"parent":11669,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[24],"class_list":["post-13376","page","type-page","status-publish","has-post-thumbnail","category-resource","description-off"],"_links":{"self":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/pages\/13376","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/comments?post=13376"}],"version-history":[{"count":5,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/pages\/13376\/revisions"}],"predecessor-version":[{"id":108290,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/pages\/13376\/revisions\/108290"}],"up":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/pages\/11669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/media\/108250"}],"wp:attachment":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/media?parent=13376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/categories?post=13376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}