Singapore corporate tax calculator
Singapore taxes companies at a flat 17% of chargeable income — but after the exemption schemes and the YA 2026 CIT rebate, a typical small company pays a much lower effective rate. This calculator runs the computation the way IRAS lays it out, for YA 2024–2026.
Accounting profit per your P&L. Enter a negative number for a loss.
IRAS-format computation
Effective rate on accounting profit: 4.1%
Simplified computation: assumes no further add-backs (depreciation, fines, private expenses) or capital allowances. Bookly prepares the full IRAS-format computation — with add-backs, capital allowances, donations and Statement A1 — from your actual books.
Common questions
What is the corporate tax rate in Singapore?
A flat 17% on chargeable income. Most small companies pay far less effectively, because the partial exemption removes 75% of the first S$10,000 and 50% of the next S$190,000 of chargeable income before the rate applies.
What is the CIT rebate for YA 2026?
50% of corporate tax payable, capped at S$40,000 per company. Active companies that employed at least one local (Citizen or PR) employee on CPF in 2025 receive a S$2,000 cash grant, which counts toward the same S$40,000 cap.
Who qualifies for the start-up tax exemption?
Newly incorporated Singapore companies in their first three Years of Assessment, with no more than 20 shareholders (at least one individual holding 10% or more). Investment holding and property development companies are excluded. The exemption is 75% of the first S$100,000 and 50% of the next S$100,000 of chargeable income.
When is Singapore corporate tax due?
The corporate income tax return (Form C-S, C-S Lite or C) is due by 30 November each year for the preceding financial year. ECI, where required, is due within 3 months of your financial year end. Payment is due within one month of the Notice of Assessment, or by GIRO instalments.
Is this calculator's result a filing figure?
It is a simplified IRAS-format computation that assumes no tax adjustments. Your filing figure also reflects add-backs (e.g. depreciation, private expenses), capital allowances and donations from your actual books — which is exactly what Bookly prepares from your documents.
Want the full computation from your real books?
Bookly reads your bank statements and receipts, builds your books, and prepares the complete IRAS-format tax computation — add-backs, capital allowances, Statement A1 and all.
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Rates and schemes per IRAS as at June 2026 (YA 2026 CIT rebate per Budget 2025). General information, not tax advice — your filed computation should come from your actual books. See also our plain-English guide to Singapore corporate tax.