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 – Enterprise One
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
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
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