Lowtax Network

Back To Top

Your Lowtax Account

Singapore: Domestic Corporate Taxation

Scope of Corporation Tax

A company is resident in Singapore if its central management and control of the business is exercised there. Singapore-resident companies are generally taxed on their worldwide income; non-resident companies are taxed on their Singapore-source income only, which can prove attractive to international holding and trading companies.

Non-resident companies do not benefit from double tax treaties signed by the Singapore government.

 

 

Back to Singapore Index »

Back to top