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Singapore

#1 of 25Territorial22%

Southeast Asia Β· Singapore Β· SGD

17% corporate tax (5% effective for early-stage), 0% capital gains, 0% dividend withholding, and the premier gateway to 700 million Southeast Asian consumers.

83
Overall Score
Tax100
Funding85
Visa75
Residency75
Tax Res.75
Practical91
Remote35
Family90
Ecosystem100
Singapore

Dimension Profile

Jurisdiction Risk Warnings

1 Watch
Banking & Financial AccessWatch

Stricter bank account requirements for founders

MAS requires banks to independently verify beneficial ownership and source of wealth. Foreign-owned company applications can take weeks. Every company needs a Singapore-resident director.

Jan 1, 2025

Risk signals are informational only. Conditions change rapidly - verify with current government advisories and qualified legal counsel before making residency or incorporation decisions.

Dimension Breakdown

Corporate Tax Rate
17%
Capital Gains Rate
0%
Territorial System
Yes
IP Box Regime
Yes
IP Box Rate
5%
Tax Treaties
93
VAT Rate
9%
Dividend Withholding
0%
Holding Company Viable
Yes
Notes
One of the most competitive corporate tax regimes globally. 0% capital gains tax and 0% dividend withholding are major advantages. Pioneer Status grants can reduce rate to 5%.
3 sources cited

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