Corporate Income Tax Calculator

Estimation only. Corporate tax computations depend on specific company circumstances. Verify with IRAS or your tax advisor.

Chargeable Income

Exempt Amount

CIT Rebate

Net Tax Payable

Company Details

Year of Assessment

Estimated Chargeable Income

Tax Scheme

Partial Tax Exemption (PTE) applies to all companies.
75% exemption on first $10,000 of chargeable income.
50% exemption on next $190,000 of chargeable income.
Maximum exemption: $102,500.

Start-Up Tax Exemption (SUTE) — for qualifying new companies in their first 3 consecutive YAs.
75% exemption on first $100,000 of chargeable income.
50% exemption on next $100,000 of chargeable income.
Maximum exemption: $125,000.

Conditions: company incorporated in Singapore, has ≤20 shareholders (all individuals or at least one holding ≥10%).

No exemption applied. Full chargeable income taxed at 17%.

CIT Rebate

Apply CIT Rebate for selected Year of Assessment

YA 2026: 40% CIT rebate, capped at $30,000.

Detailed Breakdown

Enter chargeable income above to see the step-by-step calculation.

Tax Computation Visualisation

Chart will appear once income is entered.

Tax Summary

Chargeable Income $0.00

Exempt Amount −$0.00

Taxable Income (after exemption) $0.00

Tax @ 17% $0.00

CIT Rebate −$0.00

Net Tax Payable $0.00

Effective Tax Rate 0.0%

Disclaimer: Eligibility for exemptions and rebates depends on company-specific conditions. Please verify with IRAS or a qualified tax professional before filing.