Corporate Tax
- CORPORATE TAX · IRAS FILING
Corporate Tax Filing in Singapore
From ECI through the annual corporate income tax return, we prepare the computation, schedules and filing so your company can close the year with confidence.
From ECI to annual return.
One Year of Assessment.
One fixed fee.
S$500
per Year of Assessment
ECI
where applicable
Tax computation
with supporting schedules
IRAS filing
for the relevant Year of Assessment
HOW SINGAPORE CORPORATE TAX WORKS
The preceding year basis
Singapore corporate income tax is assessed on a preceding year basis. Income earned during a financial year is assessed in the following Year of Assessment (YA).
For example, income earned from 1 January to 31 December 2024 is assessed in YA 2025. The timeline shows how a 31 December year end flows into the key tax filings.
1 JAN TO 31 DEC
Your financial year
The company earns income and incurs expenses during the financial year. This example assumes a 31 December year end.
31 DEC · FYE
Finalise accounts
After year end, finalise the accounts and prepare the annual tax computation. ECI may fall due before the accounts are finalised.
BY 31 MAR
ECI filed
ECI is due within 3 months after FYE unless the company qualifies for the filing waiver or IRAS has specifically exempted it.
BY 30 NOV
Form C-S / C-S (Lite) / Form C filed
The annual Corporate Income Tax Return is due by 30 November for the relevant Year of Assessment.
END-TO-END TAX FILING
What your tax service includes
Your corporate tax computation and filing, prepared and submitted end to end.
Corporate tax computation
We prepare the corporate income tax computation, including the relevant tax adjustments and supporting workings for the Year of Assessment.
Capital allowance schedule
Where qualifying fixed assets are involved, we prepare the capital allowance schedule and the relevant tax claims.
Tax computation schedules
Supporting schedules bridge the accounting records to the figures used in the company’s tax computation.
ECI computation
Estimated Chargeable Income is computed and filed where an ECI return is required for the company.
Form C-S / C-S (Lite) / C
We prepare the appropriate corporate income tax return based on the company’s filing eligibility.
Filing with IRAS
The completed corporate income tax return is submitted to IRAS after the filing information is reviewed and confirmed.
THE ANNUAL RETURN
Which return does my company file?
Singapore companies file Form C-S (Lite), Form C-S or Form C. The right return depends on your revenue and tax profile.
AT A GLANCE
FORM C-S (LITE)
FORM C-S
FORM C
Annual revenue
S$200,000 or below
S$5 million or below
Companies that do not qualify
Return
6 essential fields
18 fields
Full corporate tax return
Qualifying tax profile
17% income only; no specified claims
17% income only; no specified claims
No C-S eligibility required
Financial statements
Prepare and retain
Prepare and retain
Submit with Form C
Tax computation
Prepare and retain
Prepare and retain
Submit with Form C
Best fit
Very small, straightforward companies
Qualifying small companies
Companies outside C-S qualifying conditions
Form C-S and Form C-S (Lite) filers still need properly prepared financial statements and tax computations and must keep them ready for IRAS if requested.
TAX EXEMPTIONS
The corporate tax rate is 17%. Exemptions can reduce tax payable.
Qualifying companies can reduce normal chargeable income through the Start-Up Tax Exemption or Partial Tax Exemption.
FIRST 3 CONSECUTIVE YAs
Start-Up Tax Exemption
For qualifying new Singapore companies in their first three consecutive Years of Assessment.
- 75% exemption on the first S$100,000
- 50% exemption on the next S$100,000
- Up to S$125,000 of normal chargeable income exempted per YA
Qualifying conditions apply, including Singapore incorporation, tax residency and shareholder conditions.
STANDARD RELIEF
Partial Tax Exemption
For companies that do not claim the start-up exemption, including from the fourth Year of Assessment onward.
- 75% exemption on the first S$10,000
- 50% exemption on the next S$190,000
- Up to S$102,500 of normal chargeable income exempted per YA
The exemption reduces taxable income; the prevailing corporate income tax rate remains 17%.
Eligibility is assessed for each Year of Assessment. We apply the relevant exemption when preparing the tax computation.
30 November is the annual Corporate Income Tax Return filing deadline.
For YA 2026, companies required to file Form C-S, Form C-S (Lite) or Form C should file by 30 November 2026. ECI, where required, is due within three months after the financial year end.
OUR FEE IS FIXED
Tax computation and filing at S$500
One Year of Assessment, with the routine computation, schedules and IRAS filing included.
Included
- Corporate tax computation
- Capital allowance schedule
- Tax computation schedules
- ECI computation and filing, where required
- Form C-S / C-S (Lite) / Form C preparation
- Corporate Income Tax Return filing with IRAS
One YA per engagement
The S$500 fee applies to one Year of Assessment.
Accounts should be ready
Bookkeeping or reconstruction can be scoped separately where needed.
Specialist work is separate
Objections, transfer pricing and specialist advisory work are scoped separately.
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GET STARTED
What happens after you engage us
Send us the financial statements or management accounts for the financial year relevant to the Year of Assessment, together with the supporting schedules and records. We review the accounts, prepare the tax computation, confirm any outstanding items and the applicable filing with you, then submit to IRAS once authorised.
If your accounts are not finalised, we can scope bookkeeping or year-end accounts separately. If ECI is due first, it can be prepared using an estimate of chargeable income.
Need year-end bookkeeping first?
We can get your books and year-end accounts ready before the tax computation starts.
FAQ
Frequently asked questions
The questions we are most often asked before a corporate tax filing engagement.
ECI is due within 3 months after your company’s financial year end unless a filing waiver applies or IRAS has specifically exempted the company. The filing waiver applies when annual revenue is S$5 million or below and ECI is nil.
Yes. Send us the affected financial year end and available accounts or records. We will review what remains outstanding and prepare the required filing where ECI is still due.
Yes, but the final annual Corporate Income Tax Return requires usable accounting figures. We can scope bookkeeping or year-end accounts separately where needed. If ECI is due first, it can be prepared using an estimate of chargeable income.
Yes. The S$500 fee applies to one Year of Assessment, so each additional Year of Assessment is handled as a separate engagement.
We need completed financial statements or management accounts, trial balance or ledger information, fixed asset details and relevant supporting schedules. We will request any additional records needed for the tax computation.
No. The tax filing package assumes usable accounting records are already available. If the books first need to be prepared or reconstructed, bookkeeping or accounting work is scoped separately.
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