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Corporate Tax

ECI, Form C-S, Years of Assessment, rebates and IRAS schemes, in the order you meet them.

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YA2026 CIT Rebate Splash

IRAS YA2026 CIT Rebate: Everything You Need to Know

As announced in Singapore’s Budget 2026, a Corporate Income Tax (CIT) Rebate will be granted to all taxpaying companies for Year of Assessment (YA) 2026. This includes both
Updated 4 Sep 2026

IRAS YA2024 CIT Rebate: Everything You Need to Know

As announced during Singapore’s Budget 2024, a Corporate Income Tax (CIT) Rebate of 50% will be granted to all taxpaying companies. This includes both tax resident, and non

Updated 4 Sep 2026
IRAS EIS_LeftrightCorporate

IRAS: What is the EIS (Enterprise Innovation Scheme) YA2024 and onwards

The Enterprise Innovation Scheme (EIS) was announced in Budget 2023. Its purpose is to both enhance, as well as introduce a new tax measure. The EIS enables eligible

Updated 19 Jul 2024
IRAS Tax Guide 2021

Singapore Corporate Tax Filing Guide for Companies

Singapore corporate tax filing explained: the 17% rate, ECI, Form C-S/Form C, exemptions, deadlines, payment and records.
Updated 4 Aug 2026
What is AIS Singapore

Auto-Inclusion Scheme (AIS) Singapore: Employer Guide 2026

Singapore AIS guide for employers: the 5-employee rule, 1 March filing deadline, registration, employee coverage, submission methods and Data Link-up Service.
Updated 5 Sep 2026
IRAS Tax Guide for Dormant Companies

IRAS Tax Guide for Dormant Companies 2026

Everything you need about IRAS taxes for Singapore Dormant Companies. Complete, comprehensive and easy to understand.
Updated 17 May 2023
What is Year of Assessment Singapore

What is Year of Assessment (YA)?

For Singapore residents and companies, the Year of Assessment (YA) is the period for which you must pay your taxes for. What exactly is this, and how do
Updated 19 Jul 2024

Introduction & Fundamentals of Corporate Tax – Singapore

Overview of Corporate Tax Singapore has one of the most attractive corporate tax schemes in Asia. The Inland Revenue Authority of Singapore (IRAS) is the main body for

Updated 4 Sep 2026

What is Form C/C-S?

As of YA2020, IRAS introduced a simpler version of Form C-S called Form C-S (Lite). Introduction to Form C/C-S Essentially, Form C / Form C-S are forms that

Updated 4 Sep 2026

What is Estimated Chargeable Income (ECI)?

Estimated Chargeable Income, or ECI, is the company’s estimate of its taxable income for a Year of Assessment. It can be considered an estimated tax filing, in advance,

Updated 2 Aug 2026

IRAS: How to Pay Corporate Income Tax – Singapore

Learn when and how a Singapore company pays Corporate Income Tax after ECI and Form C-S or Form C, including NOAs, GIRO, PayNow, AXS and late penalties.
Updated 4 Aug 2026

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