Corporate Tax Calculator

Calculate Singapore corporate income tax with startup and partial exemption schemes

Tax Payable

After exemptions{{ result.rebateAmount > 0 ? ' & rebate' : '' }}

Effective Rate

{{ result.effectiveRate.toFixed(2) }}%

vs 17% headline

Taxable Income

After exemptions

Total Savings

vs flat 17%

Tax Before Rebate

CIT Rebate (YA {{ ya }})

{{ (result.rebateConfig.rate * 100).toFixed(0) }}% rebate, cap {{ fmtS$(result.rebateConfig.cap) }}

Exempt Amount

A company earning {{ fmtS$(chargeableIncome) }} pays {{ fmtS$(result.taxPayable) }} in corporate tax (effective rate: {{ result.effectiveRate.toFixed(2) }}%) under the {{ result.scheme === 'startup' ? 'Startup Exemption' : 'Partial Exemption' }}.

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Calculator Inputs

Chargeable Income: {{ fmtS$(chargeableIncome) }}

S$0S$5M

Company Type

Year of Assessment (YA)

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Company does not meet qualifying conditions — Partial Exemption applied instead of Startup Exemption.

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Bracket Breakdown — {{ result.scheme === 'startup' ? 'Startup Exemption' : 'Partial Exemption' }}

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No tax payable. Negative chargeable income (tax loss) — losses may be carried forward. Consult IRAS for details.

Bracket	Amount	Exemption	Exempt	Taxable	Tax (17%)
{{ row.bracket }}	{{ fmtS$(row.amount) }}	{{ row.exemptPct.toFixed(0) }}%	{{ fmtS$(row.exempt) }}	{{ fmtS$(row.taxable) }}	{{ fmtS$(row.tax) }}
Total	{{ fmtS$(result.chargeableIncome) }}		{{ fmtS$(result.exemptAmount) }}	{{ fmtS$(result.taxableIncome) }}	{{ fmtS$(result.taxBeforeRebate) }}

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Startup vs. Established Comparison

🚀 Startup Exemption Selected

Tax Payable {{ fmtS$(result.comparison.startup.taxPayable) }}

Effective Rate {{ result.comparison.startup.effectiveRate.toFixed(2) }}%

Total Savings {{ fmtS$(result.comparison.startup.totalSavings) }}

Taxable Income {{ fmtS$(result.comparison.startup.taxableIncome) }}

75% exempt on first S$100k
50% exempt on next S$100k

🏢 Partial Exemption Selected

Tax Payable {{ fmtS$(result.comparison.established.taxPayable) }}

Effective Rate {{ result.comparison.established.effectiveRate.toFixed(2) }}%

Total Savings {{ fmtS$(result.comparison.established.totalSavings) }}

Taxable Income {{ fmtS$(result.comparison.established.taxableIncome) }}

75% exempt on first S$10k
50% exempt on next S$190k

🚀 Startup Exemption saves {{ fmtS$(comparisonDiff) }} more than Partial Exemption for this income level.

Both schemes yield the same tax at this income level.

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Effective Tax Rate Curve

Effective rate from S$0 to S$2M chargeable income. Vertical marker shows your current position.

For illustrative purposes only. Not financial advice. Always verify with IRAS for your specific assessment year and circumstances.