Singapore Corporate Tax Calculator 2026
Singapore charges flat 17% corporate tax with generous partial exemption on first S$200,000 of chargeable income. Start-Up Tax Exemption (SUTE) gives qualifying new companies further relief for the first 3 years.
Partial Tax Exemption
75% exemption on first S$10,000 of chargeable income. 50% exemption on next S$190,000. So S$200,000 of income enjoys S$102,500 of exemption — effective tax on first S$200K is only ~8.3% instead of headline 17%. Applies to all locally tax-resident companies.
Start-Up Tax Exemption (SUTE)
Qualifying new companies (first 3 YAs of assessment) get more generous treatment: 75% exemption on first S$100,000 of chargeable income + 50% exemption on next S$100,000. Total S$125,000 exempt. Conditions: incorporated in Singapore, tax resident, no more than 20 shareholders all individuals (or 1 corporate shareholder owning 10%+).
YA 2026 Corporate Income Tax Rebate
Budget 2025 announced 50% CIT rebate for YA 2026 capped at S$40,000. Applies regardless of whether company is profitable for that YA. Reduces final tax payable by half up to the cap. Stacks with partial exemption and SUTE.
Source: IRAS Singapore Corporate Tax Guide 2026, Budget 2025 Tax Changes. Last updated: May 2026.