Corporate tax filing and GST registration in Singapore, on time.
Corporate tax filing in Singapore and GST registration with IRAS at fixed fees. ECI is included with every corporate tax return.
Fixed fees per Year of Assessment
✓ No GST charged
Form C-S (Lite)
- Tax computation for your endorsement
- ECI filing, if required
- Form C-S (Lite) filing with IRAS
Form C-S
- Tax computation for your endorsement
- ECI filing, if required
- Form C-S filing with IRAS
Form C
- Comprehensive tax computation
- ECI filing, if required
- Form C filing with financial statements
Registration and quarterly F5 returns
| GST service | Fee |
|---|---|
| Voluntary GST registration | S$350 one-time |
| Compulsory GST registration | S$350 to S$500 one-time |
| GST F5 return, up to 100 transactions | S$150 / quarter |
| GST F5 return, up to 200 transactions | S$300 / quarter |
| GST F5 return, up to 500 transactions | S$500 / quarter |
| GST F5 return, above 500 transactions | Quoted on request |
Key IRAS deadlines
- ECI: within three months of your financial year end, unless revenue is S$5 million or below and ECI is nil
- Form C-S / C-S (Lite) / C: by 30 November each year
- GST registration: compulsory once taxable turnover exceeds S$1 million (past calendar year or next 12 months)
- GST returns: due one month after the end of each accounting period, at the current GST rate of 9%
IRAS does not charge a fee for filing these returns. Tax payable is separate from our fees.
Corporate tax and GST: quick answers
When must I file Form C-S?
Form C-S, Form C-S (Lite) and Form C are due by 30 November each year for the Year of Assessment. Form C-S is for Singapore companies with annual revenue of S$5 million or below that meet IRAS conditions. Your Estimated Chargeable Income (ECI) is due within three months of your financial year end, unless exempt.
Companies with revenue of S$200,000 or below may use the simpler Form C-S (Lite). We file all three forms; see the fees above.
When must a company register for GST?
A company must register for GST when its taxable turnover exceeded S$1 million in the past calendar year, or is expected to exceed S$1 million in the next 12 months. It must apply to IRAS within 30 days of that point. Below S$1 million, registration is voluntary. The GST rate is currently 9%.
Voluntary registration lets you claim GST on purchases, but you must stay registered for at least two years and file returns. We can help you decide; registration is S$350 with AAA.
Do new Singapore companies pay tax on their first S$200,000?
Yes, partly. Under the IRAS start-up tax exemption, qualifying new companies get 75% exemption on the first S$100,000 of normal chargeable income and 50% on the next S$100,000, for their first three consecutive Years of Assessment. That is up to S$125,000 exempt each year, not the full S$200,000.
Investment holding and property development companies do not qualify. From the fourth Year of Assessment, the partial tax exemption applies instead: 75% of the first S$10,000 and 50% of the next S$190,000. The corporate tax rate is 17%. Source: IRAS.
Stay on time with IRAS
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