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Corporate Tax Estimator Singapore (17% + Exemptions)

Updated 25 Oct 2026 · StartBiz SG Editorial Team
Short answer

Enter your chargeable income and company type to estimate Singapore corporate tax: a flat 17% applied after the start-up exemption (first 3 YAs) or the partial exemption, then the YA 2026 CIT Rebate (50%, capped at S$40,000). It is an estimate — confirm with IRAS.

On this page (4 sections)

Enter your chargeable income and company type for an estimate of Singapore corporate tax after exemptions and the YA 2026 rebate.

Tool

Corporate tax estimator

Taxable income after deducting allowable expenses, before any exemption.

Company type
  • Exempt incomeS$75,000
  • Taxable after exemptionS$25,000
  • Tax at 17%S$4,250
  • Less YA 2026 CIT Rebate− S$2,125

Estimated tax payableS$2,125

Estimate only, on normal chargeable income taxed at 17%. It ignores withholding tax, foreign tax credits, capital allowances, losses and other adjustments. Confirm with IRAS or a qualified accountant.

Based on IRAS — Corporate Income Tax Rate, Rebates & Tax Exemption Schemes. As of October 2026. Estimate only — confirm with IRAS or a qualified accountant.

How it is calculated

  1. Apply the exemption to chargeable income. A qualifying new company (first three YAs) gets the start-up exemption: 75% off the first S$100,000 and 50% off the next S$100,000. Every other company gets the partial exemption: 75% off the first S$10,000 and 50% off the next S$190,000.
  2. Tax the remainder at 17% — Singapore’s flat corporate rate.
  3. Apply the YA 2026 CIT Rebate: 50% of the tax payable, capped at S$40,000. An active company that employed at least one local (citizen or PR) employee in 2025 also receives a S$2,000 CIT Rebate Cash Grant; where that applies, the rebate is reduced by S$2,000 and the cash grant is paid separately, all within the S$40,000 cap.

(All rules and figures: IRAS — Corporate Income Tax Rate, Rebates & Tax Exemption Schemes.)

Worked example (illustrative)

A qualifying new company has S$200,000 chargeable income. The start-up exemption removes S$125,000 (75% of S$100,000 + 50% of S$100,000), leaving S$75,000 taxed at 17% = S$12,750. The YA 2026 CIT Rebate of 50% is S$6,375, so the estimated tax payable is S$6,375. If the company is cash-grant eligible, the rebate becomes S$4,375 (S$6,375 − S$2,000), tax payable is S$8,375, and a separate S$2,000 cash grant is paid.

Limits of this estimate

This estimates tax on normal chargeable income only. It ignores income taxed at concessionary or withholding rates, foreign tax credits, unutilised losses and capital allowances, group relief, and the detailed qualifying conditions of each scheme (for example, the start-up exemption needs ≤20 shareholders and excludes investment-holding and property-development companies). Treat the figure as indicative and confirm with IRAS or a qualified accountant.

Sources

  1. Corporate Income Tax Rate, Rebates & Tax Exemption Schemes — Inland Revenue Authority of Singapore (as of October 2026)