12 guides
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 · 7 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 · 8 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 · 8 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 · 8 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 · 7 min read
IRAS & corporate tax
Paying yourself: salary, director's fees or dividends?The three clean ways to take money out of your company, how CPF and tax treat each, and worked numbers showing why most founders end up with a mix.
2 Aug 2026 · 9 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 · 8 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 · 7 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 · 7 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 · 7 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 · 6 min read
IRAS & corporate tax
Form C-S vs Form C-S (Lite) vs Form CRevenue thresholds, what each form asks for, and why filing the wrong one delays your assessment.
7 Jun 2026 · 10 min read