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Singapore × Tax & International Structuring
Tax & International Structuring in Singapore
Tax and structuring for businesses, investments and deals that cross borders. In Singapore, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this work
On request
WONE Global can find the right Tax & International Structuring professional in Singapore for you.
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Singapore at a glanceSoutheast Asia
Singapore · Wednesday 4 November
04:00
Local time
- Currency
- SGD
- Working week
- Monday – Friday
- Dialling code
- +65
- Region
- Southeast Asia
What the rules say in Singapore
Tax & International Structuring, the essentials
From the Singapore market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Full guide · Source-checked research97% of statements checked against a source103 checked against an official source14 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
Singapore's corporate income tax rate is 17%.
Flat rate on chargeable income, before partial exemption, start-up exemption, rebates and incentives.Inland Revenue Authority of Singapore (IRAS) · checked 2026-10-18Under partial tax exemption, 75% of the first S$10,000 and 50% of the next S$190,000 of a company's chargeable income is exempt.
Maximum exempt amount S$102,500 a year. Not available in the same year as the start-up exemption.PwC Worldwide Tax Summaries · checked 2026-10-18Qualifying new companies receive a start-up exemption for their first three years of assessment: 75% of the first S$100,000 and 50% of the next S$100,000 of chargeable income is exempt.
Not available to property development and investment holding companies.PwC Worldwide Tax Summaries · checked 2026-10-18For year of assessment 2026 companies receive a corporate income tax rebate of 50% of tax payable, with total benefits of rebate and cash grant capped at S$40,000, and a S$2,000 cash grant for active companies that employed at least one local employee in 2025.
YA 2026 only (generally financial years ending in 2025). Enhanced from 40% and S$30,000 by a ministerial statement on 7 April 2026.Allen & Gledhill · checked 2026-10-18Companies are taxed on Singapore-sourced income as it arises and on foreign-sourced income when it is received in Singapore.
Exemptions for certain foreign-sourced dividends, branch profits and service income are subject to conditions not covered here.PwC Worldwide Tax Summaries · checked 2026-10-18Singapore does not levy withholding tax on dividends paid by Singapore-resident companies, which operate a one-tier system under which dividends are tax-exempt in shareholders' hands.
PwC Worldwide Tax Summaries · checked 2026-10-18Interest paid to non-residents is subject to 15% withholding tax and royalties to 10%, before any treaty reduction or exemption.
Fees for services performed in Singapore by non-resident companies are subject to withholding at the prevailing corporate rate (not a final tax). Treaty rates vary by country.PwC Worldwide Tax Summaries · checked 2026-10-18The payer must file and pay withholding tax by the 15th of the second month after the date of payment to the non-resident.
Inland Revenue Authority of Singapore (IRAS) · checked 2026-10-18
Read the full guide: Tax, accounting and statutory reporting · Licensing, incentives and property · Customs, tariffs and trade controls
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
Also in Singapore
Other services in this market
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Singapore.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Singapore
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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