Company Tax Calculator Singapore 2026
Estimate your Singapore corporate income tax. Enter your revenue and allowable expenses, select the applicable tax exemption scheme (PTE or SUTE), and get an instant breakdown of chargeable income, exemptions, and tax payable at IRAS's 17% flat rate.
Salaries, rent, COGS, depreciation etc.
Estimated Corporate Income Tax
S$12,325
Effective rate: 8.2% · Statutory rate: 17%
Tax Computation
Singapore Corporate Tax Rates & Rules
Corporate tax rate: Flat 17% on chargeable income. No graduated rates — Singapore uses a single-tier tax system.
Capital gains: Singapore has no capital gains tax. Gains from the sale of investments and assets are generally not taxable.
Dividends: Under the one-tier system, dividends paid by Singapore companies are tax-exempt at the shareholder level.
Filing: Corporate income tax returns (Form C or Form C-S) are filed with IRAS annually. Year of Assessment (YA) is the calendar year following the financial year end.
Source: IRAS (iras.gov.sg) · Updated 2026
Singapore Corporate Tax Rates at a Glance
| Chargeable Income | PTE Exemption | SUTE Exemption |
|---|---|---|
| First S$10,000 | 75% exempt | 75% exempt (first S$100K) |
| S$10,001 – S$100,000 | 50% exempt (up to S$200K) | 75% exempt |
| S$100,001 – S$200,000 | 50% exempt | 50% exempt |
| Above S$200,000 | No exemption (17% full rate) | No exemption (17% full rate) |
Corporate tax rate: 17% flat on taxable income. Source: IRAS (iras.gov.sg) · Updated 2026.