Singapore Tax Services — Compliant, Thorough, and Reliable

From corporate income tax filing to GST compliance and tax planning, our Singapore tax specialists manage every IRAS obligation on your behalf — ensuring accuracy and identifying applicable tax exemptions, reliefs, allowances, and double tax agreement benefits so you can focus on running your business.

What We Handle For You

  • Estimated Chargeable Income (ECI) filing
  • Corporate income tax return (Form C / C-S)
  • GST registration & quarterly returns
  • Withholding tax computation & filing
  • Transfer pricing documentation
  • Tax incentive applications (StartUp, EDB)
  • IRAS query & objection handling
  • Tax planning & advisory

Why Manage Tax Through Luther?

Singapore's tax framework includes a broad range of government-backed incentive schemes and reliefs designed to support businesses. Our specialists ensure you remain fully compliant with IRAS while identifying every scheme and exemption your company legitimately qualifies for.

Income Tax Act Expertise

Our tax advisors maintain a deep working knowledge of the Income Tax Act, case law, and current legislative developments. We advise based on the legislation and how it is applied in practice.

Transfer Pricing Support

For companies with related-party transactions, we document and defend transfer pricing positions in line with OECD guidelines and IRAS requirements, reducing the risk of costly adjustments.

Tax Incentive Identification

Singapore offers substantial corporate tax incentives through EDB, MAS, and IE Singapore. We identify which incentives your company may qualify for and support the application process.

GST Advisory Beyond Compliance

We advise on GST structuring, exemption schemes (MES, ACAP, IGDS), and cross-border supply chain implications, not just routine filing. Complex GST issues are handled with precision.

17%
Singapore Corporate Tax Rate
One of Asia's most competitive rates
0%
Tax on First S$100K
New startups: first 3 years
9%
GST Rate
As of 2024 (threshold: S$1M revenue)

Tax Advisory for Companies Operating Across Asia

Singapore tax compliance is straightforward in principle, but complex in practice for companies with cross-border operations, related-party transactions, or incentive structures. Our tax advisors go beyond the return.

  • Corporate income tax filing under the Singapore Income Tax Act, including capital allowance claims, loss carryback, and group relief elections
  • Transfer pricing documentation and benchmarking for Singapore entities with related-party transactions, aligned to IRAS Transfer Pricing Guidelines
  • GST structuring advice for businesses with complex supply chains, including exemption scheme eligibility (MES, IGDS, ACAP)
  • Withholding tax analysis on payments to non-residents including royalties, technical service fees, and interest under Singapore's DTA network
  • Corporate tax incentive identification and application support through EDB, MAS, and Enterprise Singapore programmes
  • BEPS-aware tax structuring for MNCs with Singapore regional holding or treasury functions
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17%
Singapore Corporate Tax Rate — One of the Lowest in Asia
80+
Double Tax Agreements Singapore Has Signed
15+
Years of Singapore Tax Advisory

What's Included in Our Tax Service

End-to-end tax compliance and advisory covering all major Singapore tax obligations for corporate entities.

Estimated Chargeable Income (ECI)

Timely ECI submission to IRAS within 3 months of your company's financial year end.

Corporate Tax Return (Form C / C-S)

Preparation and e-filing of annual corporate income tax returns with all supporting schedules.

GST Registration

Advice on GST registration obligations and assistance with registration when you cross the S$1M threshold.

GST Quarterly Returns (F5)

Preparation and filing of quarterly GST returns including input and output tax reconciliation.

Withholding Tax

Computation and filing of withholding tax on payments to non-residents (royalties, interest, services).

Startup Tax Exemption

Advising qualifying new companies on the Startup Tax Exemption scheme and ensuring the correct exemption is applied during the first three years of incorporation.

Capital Allowance Claims

Identification and claiming of capital allowances on qualifying fixed assets purchased by your company.

Transfer Pricing Documentation

Preparation of contemporaneous transfer pricing documentation for related-party transactions as required by IRAS.

IRAS Correspondence & Objections

Handling IRAS queries, responses to audit notices, and filing of objections where assessments are disputed.

Double Tax Treaty Advice

Guidance on Singapore's DTAs to reduce withholding tax on cross-border income flows within your group.

How We Manage Your Tax Compliance

A proactive, calendar-driven approach that eliminates last-minute pressure and ensures nothing is missed.

1

Tax Health Check

We review your existing tax position, prior filings, and identify any gaps or opportunities.

2

Deadline Calendar

We map all your tax deadlines for the year, ECI, Form C, GST, withholding tax.

3

Data Collection

We collect accounts, invoices, and supporting documentation ahead of each filing date.

4

Tax Computation

We prepare tax computations, identify deductions, and compute chargeable income accurately.

5

File & Confirm

We file with IRAS and share confirmation with you, including any tax payable or refund position.

Frequently Asked Questions

When does my Singapore company need to file its ECI?
ECI must be filed within 3 months of your company's financial year end. For example, if your year ends 31 December, ECI is due by 31 March. Companies with annual revenue below S$5 million and ECI of zero may be exempt from filing. We manage the ECI filing deadline as part of our annual tax calendar.
When must a Singapore company register for GST?
GST registration is compulsory when your taxable turnover exceeds S$1 million in the past 12 months, or you expect it to exceed S$1 million in the next 12 months. Voluntary registration is also possible for companies below this threshold. Once registered, GST returns must be filed quarterly.
What is the Singapore corporate income tax rate?
Singapore's headline corporate tax rate is 17%, applied on chargeable income. New companies benefit from the Startup Tax Exemption, 75% tax exempt on the first S$100,000 of chargeable income and 50% on the next S$100,000 for each of the first 3 years of assessment.
Does Singapore have transfer pricing rules?
Yes. IRAS requires that related-party transactions be conducted at arm's length. Companies with related-party transactions above certain thresholds must maintain contemporaneous transfer pricing documentation. Failure to comply can result in adjustments and surcharges. We prepare and maintain the required documentation for our clients.
Can you help if IRAS has issued a tax query or assessment?
Yes. We handle IRAS queries, requests for information, and tax audits on behalf of our clients. If you disagree with a tax assessment, we can file a formal objection and represent your position. Early engagement with IRAS queries is important, contact us as soon as you receive any correspondence.

Stay Compliant. Eliminate Regulatory Friction.

Let our Singapore tax specialists review your position and provide a clear, competitive quote for ongoing tax compliance services.

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Luther