15 guides
IRAS & corporate tax
The SME Cash Grant 2026: what is already decided, and what is notUp to S$2,500 is paid automatically in November 2026. The windows that fix how much you get closed in June and August — but two things still decide whether the money reaches you at all.
13 Sep 2026 · 9 min read
IRAS & corporate tax
The 400% AI deduction: what qualifies, and what won'tThe Enterprise Innovation Scheme now grants a 400% deduction on the first S$50,000 of AI spending for YA 2027 and YA 2028. IRAS's e-Tax Guide sets out what counts — and confirms hardware does not.
6 Sep 2026 · 6 min read
IRAS & corporate tax
The YA 2026 CIT Rebate rose to 50% — check your figuresThe rebate announced at Budget 2026 was enhanced six weeks later. If your tax provision still uses the Budget figures, it is understating what the company gets.
26 Aug 2026 · 4 min read
IRAS & corporate tax
Tax residency: why a Singapore company may not be Singapore tax residentIncorporation does not decide residency — control and management does. The five factors IRAS weighs, why nominee-director shells fail, and what non-residency costs.
3 Aug 2026 · 4 min read
IRAS & corporate tax
Capital allowances: tax depreciation you choose the pace ofEquipment isn't deducted — it's written off through capital allowances, over one year or three, at your election. The rules, the S$5,000 shortcut, and the timing play.
2 Aug 2026 · 2 min read
IRAS & corporate tax
Corporate tax basics: the 17% rate and what softens itHow Singapore corporate tax is actually computed — the flat rate, the start-up and partial exemptions, and the two filing deadlines every company shares.
2 Aug 2026 · 3 min read
IRAS & corporate tax
Deductible or not? The expense claims owners get wrong"Wholly and exclusively" is the test. S-plate cars, private spending, provisions and pre-revenue costs are where small company tax computations go wrong.
2 Aug 2026 · 2 min read
IRAS & corporate tax
The Enterprise Innovation Scheme: 400% deductions, explainedUntil YA 2028, qualifying R&D, training and IP spending earns a 400% tax deduction — or a cash payout for loss-making startups. What qualifies and what it's worth.
2 Aug 2026 · 3 min read
IRAS & corporate tax
Carrying losses forward: the shareholding test explainedEarly losses can shelter future profits — unless a fundraise breaks the shareholding test. How carry-forward works, and when to defer capital allowance claims.
2 Aug 2026 · 2 min read
IRAS & corporate tax
From accounting profit to tax payable: the computationYour tax bill is never profit × 17%. The add-backs, deductions, allowances and exemptions between the two numbers — walked through with a worked example.
2 Aug 2026 · 2 min read
IRAS & corporate tax
Tax planning, avoidance and evasion: where the lines arePay a fair amount of tax — not more, never fraudulently less. The three-way distinction, what s33 lets IRAS unwind, and the planning moves that are simply fine.
2 Aug 2026 · 4 min read
IRAS & corporate tax
Timing your first FYE to keep the start-up exemptionThe start-up exemption runs for exactly three Years of Assessment, profitable or not. Why a first financial year of around 11 months usually protects it best.
2 Aug 2026 · 3 min read
IRAS & corporate tax
Withholding tax: check before you pay a non-residentInterest, royalties and services performed in Singapore — when s45 makes you the tax collector, the rates, and why the contract stage is where this is won.
2 Aug 2026 · 2 min read
IRAS & corporate tax
ECI waivers: does your company qualify?Most small companies never need to file ECI. Check the two conditions before you pay an agent to do it.
5 Jul 2026 · 1 min read
IRAS & corporate tax
Form C-S vs Form C-S (Lite) vs Form CWhich corporate tax return your company files turns on four conditions, not just revenue. Getting it wrong means filing again, and the deadline does not move.
7 Jun 2026 · 6 min read
