Policy and guides
Short notes drawn from ACRA, IRAS and MOM rules. They are a starting point, not a legal opinion. Check the current official page before you file.
What foreign founders prepare
This is a document list for overseas applicants. The filing path, director and address choices are on the foreign incorporation page.
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What the incorporation fee includes
A quote should show the professional fee and the ACRA government charges. Secretary, address, nominee director and work passes are not inside every incorporation quote.
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How to change the company secretary
An existing company can change its secretary. This note says what the handover usually covers. Scope and the annual fee are on the secretary page.
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Registered address or an address change
These are often put on the same invoice. They are not the same product.
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Annual Return, corporate tax and XBRL
All three follow a financial year. They go to different agencies on different forms.
Read the guide
When a Singapore company registers for GST
Registration and the GST return for each later period are not the same task. The threshold below follows IRAS. It is not any rolling past 12 months.
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Company registration
A private company needs at least one ordinarily resident director, one shareholder, a Singapore registered office, and a secretary ordinarily resident in Singapore within 6 months. ACRA charges the name and incorporation fees. A local resident can be the resident director.
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Company secretary
The secretary must be ordinarily resident in Singapore and keeps the registers and ACRA filings. It is a company duty, not an optional extra.
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Annual Return
A private company generally files with ACRA within 7 months after the financial year end. It is not the IRAS tax return.
Read the guide
Corporate tax
The headline rate on chargeable income is 17%. Start-up and partial exemptions have conditions. They are not automatic. ECI and Form C-S / C go to IRAS.
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GST
The GST rate is 9%. The retrospective test is calendar-year taxable turnover from 1 January to 31 December over S$1 million, not any rolling past 12 months. The prospective test looks at the next 12 months. This site does not charge GST.
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Employment Pass
For professional roles. Qualifying salary depends on age, then COMPASS. MOM decides. Approval is not guaranteed.
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S Pass
For mid-skilled roles, also subject to sector quota and levy. Fixed salary decides the filing scope. There is no single guaranteed wage.
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Work Permit
Prepared by sector, source country, quota and levy. Not every sector can apply.
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Dependant’s Pass
For a legal spouse and unmarried children under 21. The main applicant’s fixed monthly salary is usually at least S$6,000.
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Employment and HR
Hiring, employment contracts and payroll are different services. Payroll for citizens and PRs includes CPF. MOM decides foreign passes.
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Company compliance
Registers, resolutions, the annual return and tax are separate. Changes are lodged when they happen. The annual return follows the financial year. Tax goes to IRAS.
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Official starting points: ACRA · IRAS · MOM · ICA · GoBusiness
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