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Register a sole proprietorship in Singapore

The simplest and cheapest way to put a business in your own name. We check the name, prepare the forms and file with ACRA for one fee of $350, with the government charges already inside it. Most registrations are approved the same day.

Not sure this is the right structure? Compare it against an LLP and a company first.

One owner. One fee. A straightforward registration.
We handle the ACRA filing for you.

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In a nutshell

What a sole proprietorship actually is

A sole proprietorship is a business registered with ACRA in the name of one owner. It is the simplest structure Singapore offers and the quickest to set up, which is why most people trading on their own start here: freelancers, consultants, tutors, online sellers, tradespeople and small single-person shops.

What it is not is a company. There are no shares, no directors and no separate legal entity. In law, you and the business are the same person. That is what makes it cheap and light to run, and it is also what makes it risky to own.

The five things that define it

01

It is not a separate legal entity

The business has no legal identity apart from you. It cannot own property, sign a contract, sue or be sued in its own name. You do all of that yourself, trading under the registered name.

02

Your liability is unlimited

Every debt of the business is your debt. If it cannot pay, creditors can claim against your personal savings and assets. This is the one real difference from a company, and it has no cap.

03

Exactly one owner

A sole proprietorship has a single owner. That owner can be a person, or it can be a Singapore company or an LLP. Two people going into business together need a partnership, an LLP or a company instead.

04

The registration expires

You register for one year or three, then renew before it expires. There is no annual return or statutory audit for a sole proprietorship, but you still need to keep proper business records and meet the tax, MediSave and other obligations that apply to your business.

05

The profit is taxed as your income

There is no corporate tax and no corporate tax exemption. Whatever the business earns is your personal income, declared in your own return and taxed at personal rates.

Registered with ACRA under the Business Names Registration Act 2014. A sole proprietorship has no separate legal identity or perpetual succession. Its continuity depends on the owner and the registration being kept active.

Choosing a structure

Sole proprietorship or private limited company?

The main trade-offs are liability, ownership structure, tax treatment and how much ongoing compliance you are comfortable with.

Sole proprietorship

One owner

Low-cost to start, with personal liability.

A sole proprietorship can suit a low-risk business run by one person, especially where the operations are simple and the owner is comfortable taking personal liability. Common examples include freelancers, tutors, home bakers, small online sellers and solo consultancies. Registration is straightforward, and there is no ACRA annual return or statutory audit, although tax, record-keeping and renewal obligations still apply.

Private limited company

One or more shareholders

More compliance, but a separate legal entity.

A company can make more sense once the business signs significant contracts, holds stock, employs staff, borrows, takes on investors or needs a scalable ownership structure. Shareholders generally benefit from limited liability, while the company is taxed separately and may qualify for corporate tax exemptions. Company incorporation is $648, with 12 months of company secretary included.

The main trade-off: unlimited personal liability.

A sole proprietorship is not a separate legal entity, so business debts and legal claims can become the owner’s personal responsibility. That may be acceptable for some small, low-risk activities, but the exposure increases where the business signs larger contracts, holds stock, employs staff or borrows. In those cases, a company or LLP may provide a more suitable liability structure.

Pricing

$350 to register your business, all in

One fee for the whole registration. The ACRA charges are already inside it, there is no GST, and nothing is billed after the business is live.

Business registration

Sole proprietorship

$350 one-time, one year of registration

The same fee whether the owner is a person or a company. Most registrations are approved within hours of us filing.

Includes the $15 ACRA name application and the $100 registration fee. No GST.

Everything inside the $350

The fee covers a one-year registration. After that the renewal is $30 payable to ACRA, or $90 for three years. If your business activity needs a licence or a referral to another government authority, that approval sits outside this fee and we will tell you before you commit.

Renewal is separate

The $350 registers the business for one year. ACRA charges $30 to renew it, or $90 for three years, paid when it falls due. See all pricing.

You may need an address

The business needs a Singapore address, and a home address is only usable with HDB or URA approval. Our registered address service is $245 a year.

Comparing the alternatives

An LLP is $450 and a private limited company is $648, both all in. The table above sets the three side by side.

Eligibility

Who can register a sole proprietorship in Singapore

The core requirements are straightforward. An individual owner must be at least 18, and ACRA also permits a company or LLP to own a sole proprietorship. Additional conditions apply to foreign owners, pass holders, MediSave and undischarged bankrupts.

18 and over

Singapore citizens and PRs

Any Singapore citizen or permanent resident aged 18 or above can register one in their own name, provided their MediSave contributions are up to date.

ACRA

With consent

Pass holders

FIN holders and other pass holders should check whether their pass conditions allow them to own and operate the business, and obtain any approval required by the authority that issued the pass.

MOM / ICA

From overseas

Owners living outside Singapore

A foreigner living abroad can own a Singapore sole proprietorship. They must appoint at least one authorised representative who is ordinarily resident in Singapore and engage a corporate service provider (CSP) to register on their behalf.

ACRA

Not only people

Companies and LLPs

The owner does not have to be an individual. A Singapore company or an LLP can register and own a sole proprietorship, which is a common way to run a second trading name.

ACRA

Before you file

MediSave has to be current

If a self-employed owner has MediSave payable, it must be paid in full or covered by a monthly instalment arrangement with CPF Board before registration or renewal can proceed.

CPF Board

Restricted

Undischarged bankrupts

An undischarged bankrupt cannot manage or take part in the management of a business without the approval of the High Court or the Official Assignee.

Insolvency Act

Before you register

What you need to register a sole proprietorship

Six things ACRA asks for. Have them ready and the filing itself takes minutes.

An approved business name

The name has to clear ACRA before the business can be registered. It cannot be identical to an existing name, undesirable, or already reserved by someone else. We run the check and reserve it for you.

A description of your activities

What the business will actually do, matched to one or two SSIC codes. Some activities, such as food, education, travel and finance, need a separate licence or a referral to another authority first.

A Singapore business address

The main address the business will operate from. P.O. boxes are not accepted. Running it from home is allowed under the Home Office Scheme, with HDB or URA approval obtained beforehand.

Your particulars

NRIC or FIN details and your residential address, exactly as they appear on your identity document. Where a company or LLP is the owner, its UEN and registered address instead.

An authorised representative, if you live abroad

An owner who is not ordinarily resident in Singapore appoints at least one authorised representative who is: a citizen, a permanent resident or an eligible pass holder, aged 18 or over.

Declarations

We prepare the registration filing and any required declarations, then send the relevant documents to you for confirmation before submission.

How it works

Three steps to a registered business

Most sole proprietorships are approved within hours of us filing, once the name clears and you have signed. Nothing goes to ACRA without your confirmation.

1

Tell us about the business

Complete the short registration form, or call and we will take the details down with you. It runs to about ten minutes. We need the proposed name, what the business will do, the address it will run from and your NRIC or FIN details.

2

We check the name and prepare the filing

We run the name against ACRA’s register and reserve it, then prepare the registration filing and any required declarations for your confirmation before submission.

3

We file, and your business is live

Once the name is approved and the forms are signed, we file with ACRA. In most cases the registration is approved the same day, and we send you the notice of registration, your UEN and the ACRA business profile.

What to have ready

Ready to register your sole proprietorship?

Send us your details and we take it from there. We check the name, prepare the forms and file with ACRA, usually on the same day.

Side by side

Sole proprietorship, LLP or private limited company

The same nine questions, answered for the three structures most Singapore businesses choose between.

Sole proprietorshipLimited liability partnershipPrivate limited company
OwnersOne owner onlyTwo or more partners, no maximumOne to 50 shareholders
Separate legal entityNoYesYes
Personal liabilityUnlimited for the owner. An individual owner is personally responsible for business debts and losses.Partners are not personally liable for debts caused by other partners, but remain liable for their own wrongful acts.Limited to the amount unpaid on the shareholder's shares, subject to matters such as personal guarantees or the shareholder's own wrongdoing.
How profit is taxedDepends on the owner. An individual owner is taxed at personal rates; a corporate owner follows corporate tax treatment.At each partner's own rates. A corporate partner pays corporate rates.Corporate income tax, with exemptions where applicable
AuditNot requiredNot requiredRequired unless an audit exemption applies
Filed with ACRA each yearRenewal of the registration, $30 a yearAnnual declaration stating whether the LLP is solvent or insolventAnnual return, plus financial statements in some cases
Officers requiredNoneAt least one local managerAt least one local director and a company secretary
Does the registration expireYes. Renewed every one or three years.NoNo
Our fee to register it$350$450$648

A sole proprietorship is the simplest structure but gives the owner unlimited personal liability. An LLP suits two or more owners who want a separate legal entity with partnership-style flexibility. A private limited company is often considered when liability protection, ownership structure, fundraising or tax treatment becomes more important. If you are still weighing it up, our guide to Singapore business structures works through all five.

Tax

How a sole proprietorship is taxed

For the common case where the owner is an individual, the sole proprietorship is not taxed separately. Its business income is reported in the owner’s individual Income Tax Return and added to other personal income, with tax charged at the applicable individual rates. There is no separate corporate tax return for the business. If the registered owner is a company or LLP, the tax treatment follows that owner’s structure instead.

For an individual owner, administration is simple, but the tax outcome changes as income rises because business profit is combined with other personal income. A company is a separate taxpayer subject to corporate income tax at 17% before applicable exemptions. Liability, ownership and compliance should be considered alongside tax when choosing the structure.

Your tax year, in order

01

Keep your records as you go

Track what the business earns and what it spends, and keep the supporting documents. IRAS requires them to be kept for five years, even though nothing is filed with ACRA.

02

Work out your net trade income

Revenue less allowable business expenses. That figure is your business income for the year of assessment, whether or not you actually took the money out of the business.

03

File Form B/B1 if required

If you meet IRAS’s filing criteria, report the business income under “Trade, Business, Profession or Vocation” in your individual Income Tax Return (Form B/B1). E-filing is from 1 March to 18 April. There is no separate income tax return for the sole proprietorship itself.

04

Pay MediSave as a self-employed person

Once your net trade income for the year is more than $6,000, the CPF Board requires MediSave contributions on it. Keeping those current is also a condition of renewing the registration.

GST is a separate question. Compulsory registration applies if taxable turnover exceeds S$1 million under the retrospective calendar-year test, or if you can reasonably expect taxable turnover to exceed S$1 million in the next 12 months. Our guide to registering for GST covers the process.

After you register

What a sole proprietorship has to do each year

Less than any other structure, and most of it is one renewal. These are the obligations that stay with you once the UEN is issued.

1 or 3 years

Renew before it expires

The registration is not permanent. You renew it for one year at $30, or three years at $90, and you can do that from 60 days before the expiry date.

ACRA

60 days

What happens if you miss it

Running the business after the registration has expired is an offence. ACRA may cancel the registration 60 days after expiry, and renewing late attracts a penalty.

ACRA

Before renewal

MediSave has to be current

ACRA will not process a renewal while MediSave is outstanding. A three-year renewal also needs either no arrears at all, or an instalment plan kept up for 24 consecutive months.

CPF Board

14 days

Changes to your particulars

A change of business name, address, activity or owner particulars is lodged with ACRA within 14 days of it happening.

ACRA

By 18 Apr

Income tax filing, where required

If you meet IRAS’s filing criteria, report the business profit as trade income in Form B/B1. The sole proprietorship does not file a separate corporate income tax return, but you must keep proper records and accounts for at least five years.

IRAS

On every bill

Name and UEN on your documents

The registered business name and its UEN have to appear on invoices, letterheads, statements of account and official business correspondence.

BNRA 2014

And what you never have to do

A sole proprietorship avoids much of the company-law compliance that applies to a Pte Ltd: no annual return, AGM, company secretary, directors or statutory audit. You still need to keep proper business records, file tax where required, keep MediSave arrangements current where applicable, renew the registration and meet any GST, licensing or employer obligations that apply. For a fuller walkthrough, see our guide to starting a sole proprietorship in Singapore.

FAQs

Sole proprietorship questions, answered

A business name that ACRA will approve, a description of what the business will do, a Singapore address it will operate from, and your NRIC or FIN details with your residential address. For an individual self-employed owner, MediSave arrangements must also be in order where applicable.

We prepare the registration filing and any required declarations for your confirmation before submission. Nothing is filed until you have confirmed it.

The information we need takes about ten minutes to give us. Once the name is approved and you have signed, most registrations are approved by ACRA within hours, and in many cases the same day.

A small number take longer. Applications that need to be referred to another government authority, usually because of the business activity, can take between 14 and 60 days. We will tell you if yours is one of them before you pay.

Yes, under the Home Office Scheme. You need approval from HDB if you live in a flat, or from URA if the property is private, and that approval should be in place before you register the address with ACRA.

A P.O. box is never accepted as a business address. If you would rather not put your home address on a public register, our registered address service is $245 a year.

Yes. A foreigner aged 18 or over can own a Singapore sole proprietorship. If they live outside Singapore, they must appoint at least one authorised representative who is ordinarily resident here and engage a corporate service provider (CSP) to register on their behalf.

Pass holders who are already in Singapore should check their pass conditions and obtain any approval required by the authority that issued the pass. Relocating to run the business yourself is a separate pass matter.

No, and this is the most important thing to understand about the structure. The business has no legal identity apart from its owner. It cannot own property, hold a contract or be sued in its own name; you do all of that personally, under the registered business name.

The practical consequence is unlimited liability. Every debt the business runs up is your debt, and creditors can claim against your personal assets if the business cannot pay.

No. A sole proprietorship has exactly one owner. Two or more people going into business together need a general partnership, a limited liability partnership or a private limited company instead.

Of those, an LLP or a company gives the owners limited liability, which a general partnership does not.

Yes. The owner does not have to be an individual. A Singapore company or an LLP can register and own a sole proprietorship, and it is a common way to run a second trading name under an existing entity.

Where the owner is a corporate body, we register it against the company’s UEN and registered address rather than a personal NRIC.

No. There is no company secretary, no directors, no annual general meeting and no annual return. Nothing is audited and no financial statements are ever filed with ACRA.

What remains is short: renew the registration before it expires, keep proper records, and declare the profit in your own income tax return.

For an individual owner, the business profit is taxed in the owner’s name. It is added to the owner’s other personal income and taxed at the applicable individual rates. If IRAS’s filing criteria apply, the income is reported in Form B/B1.

This differs from a private limited company, which is a separate taxpayer subject to corporate income tax and may qualify for corporate tax exemptions. If the registered sole-proprietorship owner is a company or LLP, the tax treatment follows that owner’s structure instead.

You do not pay yourself employer CPF, because you are not an employee of the business. You do have to make MediSave contributions as a self-employed person once your net trade income for the year is more than $6,000.

Keeping MediSave current is also important for the business registration: ACRA requires owners to make arrangements with CPF Board for outstanding MediSave before renewal can be processed. If you employ anyone, normal CPF obligations apply to them.

Every one or three years, depending on the term you chose. ACRA charges $30 for a one-year renewal and $90 for three years, and you can renew from 60 days before the expiry date.

Carrying on the business after the registration has expired is an offence, and ACRA may cancel the registration 60 days after expiry. A three-year renewal also requires either no outstanding MediSave, or an instalment plan maintained for 24 consecutive months.

Compulsory GST registration applies if taxable turnover exceeds S$1 million under the retrospective calendar-year test, or if you can reasonably expect taxable turnover to exceed S$1 million in the next 12 months under the prospective test.

Our guide to registering for GST sets out the process, exceptions and what changes once you are registered.

Our fee is $350, one time, with every government charge already inside it. That covers the ACRA name application, the registration fee, the preparation and filing, your UEN and the ACRA business profile.

No GST is added. The only later cost is the ACRA renewal, which is $30 a year or $90 for three years and is paid when the registration falls due.

Yes. ACRA charges $15 for the business name application and $100 to register the business for one year. Both sit inside the $350, along with our professional fee, so there is nothing to pay ACRA separately at registration.

Ask what happens if something goes wrong. If the worst realistic outcome is a small refund to an unhappy client, a sole proprietorship is the right structure and the cheapest way to trade legally. If the business will hold stock, sign contracts of any size, borrow money or employ people, the unlimited liability is doing real damage and a company is worth the extra cost.

Profit matters too. Once the business is consistently profitable, the corporate rate and the start-up exemptions usually beat personal income tax rates. The comparison table on this page sets both out alongside an LLP.

Yes, and it is a common path. Technically it is not a conversion: you incorporate a new company, transfer the business, its contracts and its assets across to it, then cease the sole proprietorship with ACRA.

Plan it around a clean date, usually a financial year end, so the tax position is easy to separate. Tell us what you have today and we will set out the steps and the cost.

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Guides

Read our guides

Plain-English explanations of the rules behind the structures.

HomeAddress_CompanyUse_LR
Business Incorporation

Can a Singapore Company Use a Home Address? HDB & URA Guide

What is UEN
General

What Is a Unique Entity Number (UEN) in Singapore?

Business Incorporation

Types of Business Structures in Singapore: Which Should You Choose?

Business Incorporation

How to start a business in Singapore

Business Incorporation

Sole Proprietorship in Singapore: Requirements, Registration and Tax

Next step

Register your sole proprietorship

Start the registration online, or talk to us first if unlimited personal liability gives you pause and a private limited company would suit you better. We reply within 24 hours, usually much sooner.

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