183-day physical-presence rule. Top personal rate 24%. Effective corporate rate 8%. Updated for 2026.
17% headline. Partial exemption: 75% of first SGD 10k profit + 50% of next SGD 190k profit exempt. Effective ~8% on first SGD 200k for small companies. Pillar 2 minimum applies to large groups.
Territorial tax — only Singapore-source income taxed. No CGT. No tax on foreign-source income unless remitted (and even then often exempt). Resident if 183+ days OR Permanent Resident OR Singapore citizen.
Not EU. World-class fund domicile. No CGT, no estate tax, no inheritance tax. Substance requirements increasingly enforced. Foreign income exemption is a major attraction.
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Singapore special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.