Corporate Income Tax

There is a revised edition of the Income Tax Act with effect from 31 Dec 2021 and some provisions of the Act have been renumbered. You may view the Income Tax Act 1947 (2020 Revised Edition) online at the Singapore Statutes Online website.

Basics of Corporate Income Tax

Learn about Corporate Income Tax, including your filing obligations and what records you should keep.

Estimated Chargeable Income (ECI) Filing

Learn when and how to file your ECI.

Form C-S/ Form C-S (Lite)/ Form C Filing

Learn when and how to file your Form C-S/ Form C-S (Lite)/ Form C, and how to prepare a tax computation.

Corporate Income Tax Payment

Learn how to make payment or obtain refunds.

Corporate Income Tax Compliance

Learn about our compliance programmes and the common errors to avoid in filing Corporate Income Tax Returns.

Income & Deductions for Companies

Learn about the taxability of income, deductibility of expenses, and allowances and reliefs available to companies.

Dormant Companies or Companies Closing Down

Learn what you need to do for dormant companies or companies closing down.

Specific Industries

Learn about the income tax treatment for companies in specific industries.

Specific Topics

Learn about specific topics such as advance rulings and transfer pricing.

Select one to two situations you are in:

My company has bought office equipment
My company disagrees with the tax assessment raised
My company needs a Certificate of Residence (COR)
My company is new

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