根据所得税法令，在新加坡的独资公司和合伙企业都将按照其持有人的个人所得税税率征税。根据“所得税法令”第10（1）（a）条文，公司持有人或个别的合伙人，将根据其所得的利润份额缴纳税款。
目前的累进税率如下所示：
2017年课税年
应课税收入
税率
应税总额
$
(%)
$
首笔
20,000
0
0
接着的
10,000
2.0
200
首笔
30,000
200
接着的
10,000
3.5
350
首笔
40,000
550
接着的
40,000
7.0
2,800
首笔
80,000
3,350
接着的
40,000
11.5
4,600
首笔
120,000
7,950
接着的
40,000
15
6,000
首笔
160,000
13,950
接着的
40,000
18
7,200
首笔
200,000
21,150
接着的
40,000
19
7,600
首笔
240,000
28,750
接着的
40,000
19.5
7,800
首笔
280,000
36,550
接着的
40,000
20
8,000
首笔
320,000
44,550
超过
320,000
22
将公司注册为私人有限公司（PLC）并在新加坡设立私人有限公司，公司能享有以下事项：
1. 给予新创公司免税：新成立的新加坡注册公司将有机会在首三个估税年获得全额免税。
• 在2020年课税年之前：首100,000新元应课税收入能免税100%; 接下来的20万新元将获得50%的免税。
• 2020年课税年起：首10万新元应课税收入能豁免税务75%; 接下来的10万新元有50%免税。
2. 部分免税：所有现有的新加坡注册公司，其每年的盈利都可以申索部分免税。
• 在2020年课税年之前：首10,000新元应课税收入能豁免税务75%; 接下来的290,000新元能有50％的免税.
• 2020年课税年起：首10,000新元应课税收入免税额为75%；接下来的190,000新元免税额为50％。
比较私人有限公司和独资企业或合伙企业的税务节约：
从以上图表可以看出，320,000新元应税收入的个人所得税为44,550新元。 我们将以税务数据来做节税对比。
2020年课税年之前
公司税务 – 新创公司的税务豁免
请参阅新加坡税务局（IRAS）网站了解更多有关新创公司豁免税务的资格
豁免
应课税收入
税率
应税总额
首10万新元100%
100,000
0
0
接着的20万新元50%
200,000
8.5
17,000
接着的2万新元0%
20,000
17
3,400
320,000
20,400
节税: 44,550 – 20,400 = $24,150
公司税务 – 部分免税
豁免
应课税收入
税率
应税总额
首1万新元75%
10,000
4.25
425
接着的29万新元50%
290,000
8.5
24,650
接着的2万新元0%
20,000
17
3,400
320,000
28,475
节税: 44,550 – 28,475 = $16,075
2020年课税年起
公司税务 – 新创公司的税务豁免
请参阅新加坡税务局（IRAS）网站了解更多有关新创公司豁免税务的资格
豁免
应课税收入
税率
应税总额
首10万新元75%
100,000
4.25
4,250
接着的10万新元50%
100,000
8.5
8,500
接着的12万新元0%
120,000
17
20,400
320,000
33,150
节税: 44,550 – 33,150 = $11,400
公司税务 – 部分免税
豁免
应课税收入
税率
应税总额
首1万新元75%
10,000
4.25
425
接着的19万新元50%
190,000
8.5
16,150
接着12万新元0%
120,000
17
20,400
320,000
36,975
节税: 44,550 – 36,975 = $7,575
世诚国际（新加坡）可以帮助您的新公司设立成为私人有限公司，从而为您的盈利申索免税。我们可以在您开始经商时就提供税务咨询，并叙述如何在首三个课税年能有免税时最大限度地通过有效的税务规划为新注册的公司带来税务豁免。
All sole proprietorships and partnership in Singapore are taxed based on the personal income tax rate of their owners under the Income Tax Act. Owners or individual partners will be subjected to a tax based on their share of profits from their trade under Section 10(1)(a) of the Income Tax Act.
The current progressive tax rates are as listed below:
YA 2017
Chargeable
Income
Rate
Gross Tax Payable
$
(%)
$
On the first
20,000
0
0
On the next
10,000
2.0
200
On the first
30,000
200
On the next
10,000
3.5
350
On the first
40,000
550
On the next
40,000
7.0
2,800
On the first
80,000
3,350
On the next
40,000
11.5
4,600
On the first
120,000
7,950
On the next
40,000
15
6,000
On the first
160,000
13,950
On the next
40,000
18
7,200
On the first
200,000
21,150
On the next
40,000
19
7,600
On the first
240,000
28,750
On the next
40,000
19.5
7,800
On the first
280,000
36,550
On the next
40,000
20
8,000
On the first
320,000
44,550
Above
320,000
22
By registering your business as a private limited company (PLC) and setting up a private limited company in Singapore, the company is entitled to:
1. Tax Exemption for New Start-up Companies: Newly established Singapore incorporated companies are entitled to full tax exemption in their first three years of assessments.
• Before YA 2020: the first S$100,000 is exempted at 100 percent; the next S$200,000 is exempted at 50 percent.
• YA 2020 onwards: the first S$100,000 is exempted at 75 percent; the next S$100,000 is exempted at 50 percent.
2. Partial Tax Exemption: All existing Singapore incorporated companies may claim partial tax exemption on their profits yearly.
• Before YA 2020: the first S$10,000 is exempted at 75 percent; the next S$290,000 is exempted at 50 percent.
• YA 2020 onwards: the first S$10,000 is exempted at 75 percent; the next S$190,000 exempted at 50 percent.
Comparison of the tax savings of a private limited company over a sole proprietor or partnership:
As you can see from the table above, personal tax for a chargeable income of S$320,000 is S$44,550. We will do a comparison with corporate tax figures to illustrate the tax savings.
BEFORE YA 2020
COMPANY TAX – under tax exemption for new start-up companies
Please refer to IRAS website for the qualifying criteria for new start-up tax exemption
Exemption
Chargeable income
Rate
Gross tax payable
100% on first $100,000
100,000
0
0
50% on next $200,000
200,000
8.5
17,000
0% on next $20,000
20,000
17
3,400
320,000
20,400
Tax savings: 44,550 – 20,400 = $24,150
COMPANY TAX – under partial tax exemption
Exemption
Chargeable income
Rate
Gross tax payable
75% on first $10,000
10,000
4.25
425
50% on next $290,000
290,000
8.5
24,650
0% on next $20,000
20,000
17
3,400
320,000
28,475
Tax savings: 44,550 – 28,475 = $16,075
YA 2020 ONWARDS
COMPANY TAX – under tax exemption for new start-up companies
Please refer to IRAS website for the qualifying criteria for new start-up tax exemption
Exemption
Chargeable income
