# Singapore Corporate Tax — ECI & Form C-S

> Singapore companies pay 17% corporate tax, reduced by the partial exemption (75% of the first S$10,000 and 50% of the next S$190,000 of chargeable income) or, for qualifying new companies, the start-up exemption (75% of the first S$100,000) for their first three years of assessment. Companies file Estimated Chargeable Income within three months of year-end unless exempt, and the annual return — Form C-S, C-S (Lite) or C — by 30 November.

Practice: Singapore Business Services — https://www.industax.com/services/singapore-business/

Form C-S is for companies with revenue up to S$5 million and simple affairs; C-S (Lite) for revenue up to S$200,000. ECI isn't required if revenue is S$5 million or less and ECI is nil.

We prepare the tax computation and returns with partner Singapore accountants.

## Key facts

| Item | Detail |
| --- | --- |
| Rate | 17% |
| ECI | Within 3 months of year-end (unless exempt) |
| Annual return | Form C-S / C-S Lite / C by 30 November |
| Start-up exemption | 75% of first S$100,000 (first 3 YAs) |

## Who needs this

- Singapore companies
- Subsidiaries of Indian groups
- Startups in their first years

## What's included

- Tax computation
- ECI and annual return
- Exemption claims

## Documents

- Financial statements
- Fixed asset schedule
- Related-party details

## Process

1. **Estimate** — ECI filed if needed.
2. **Compute** — Tax with exemptions.
3. **File** — Return by 30 November.

Work that legally requires a Singapore accountant is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### Is dividend from a Singapore company taxed in Singapore?

No. Singapore has a one-tier system, so dividends are tax-exempt in shareholders' hands in Singapore; Indian shareholders are taxed in India.

### Which companies don't qualify for the start-up exemption?

Investment holding companies and property developers, among others, are excluded.

### Does a dormant company file?

Dormant companies may be waived from filing on application, but otherwise must file.

## Official sources

- IRAS Singapore: https://www.iras.gov.sg/

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Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.