Singapore Taxation

In this section you will find basic information about the tax regulations in Singapore relating to businesses, especially those that impact your payroll activities.

  • Income Tax for Companies
  • Income Tax for Individuals – Employer’s Responsibilities
  • Withholding Tax

1. Income Tax for Companies

Basic guide to Singapore’s business income tax regulations, including tax rates and filing guidelines – EnterpriseOne

Guide to filing corporate income tax meant for new businesses – EnterpriseOne

Tips for SMEs on filing the Income Tax Form – IRAS

2. Income Tax for Individuals – Employer’s Responsibilities

IRAS’ set of Income Tax Forms for Employers - IRAS

IRAS FAQ on Tax Treatment of Employee Remuneration – IRAS

When is your employee considered tax resident? – IRAS

About the Not Ordinarily Resident  (NOR) Scheme. What is it, how to qualify and tax exemptions on employer’s contributions. – IRAS


3. Withholding Tax

Payments by your Singapore incorporated company to non-resident employees are subject to withholding tax.

Basic guide to withholding tax, including who it applies to, what types of payment are subject to withholding tax and when must it be paid – EnterpriseOne

IRAS’ guide to calculating withholding tax – IRAS

Links out of date or not working?

Virtual HR has aggregated these external links for your convenience. Please note that these pages contain links to external content not managed by us, and we cannot guarantee their accuracy. Let us know