根據所得稅法令，在新加坡的獨資公司和合夥企業都將按照其持有人的個人所得稅稅率徵稅。根據「所得稅法令」第10（1）（a）條文，公司持有人或個別的合伙人，將根據其所得的利潤份額繳納稅款。
目前的累進稅率如下所示：
2017年課稅年
應課稅收入
稅率
應稅總額
$
(%)
$
首筆
20,000
0
0
接著的
10,000
2.0
200
首筆
30,000
200
接著的
10,000
3.5
350
首筆
40,000
550
接著的
40,000
7.0
2,800
首筆
80,000
3,350
接著的
40,000
11.5
4,600
首筆
120,000
7,950
接著的
40,000
15
6,000
首筆
160,000
13,950
接著的
40,000
18
7,200
首筆
200,000
21,150
接著的
40,000
19
7,600
首筆
240,000
28,750
接著的
40,000
19.5
7,800
首筆
280,000
36,550
接著的
40,000
20
8,000
首筆
320,000
44,550
超過
320,000
22
將公司註冊為私人有限公司（PLC）並在新加坡設立私人有限公司，公司能享有以下事項：
1. 給予新創公司免稅：新成立的新加坡註冊公司將有機會在首三個估稅年獲得全額免稅。
• 在2020年課稅年之前：首100,000新元應課稅收入能免稅100%; 接下來的20萬新元將獲得50%的免稅。
• 2020年課稅年起：首10萬新元應課稅收入能豁免稅務75%; 接下來的10萬新元有50%免稅。
2. 部分免稅：所有現有的新加坡註冊公司，其每年的盈利都可以申索部分免稅。
• 在2020年課稅年之前：首10,000新元應課稅收入能豁免稅務75%; 接下來的290,000新元能有50％的免稅.
• 2020年課稅年起：首10,000新元應課稅收入免稅額為75%；接下來的190,000新元免稅額為50％。
比較私人有限公司和獨資企業或合夥企業的稅務節約：
從以上圖表可以看出，320,000新元應稅收入的個人所得稅為44,550新元。 我們將以稅務數據來做節稅對比。
2020年課稅年之前
公司稅務 – 新創公司的稅務豁免
請參閱新加坡稅務局（IRAS）網站了解更多有關新創公司豁免稅務的資格
豁免
應課稅收入
稅率
應稅總額
首10萬新元100%
100,000
0
0
接著的20萬新元50%
200,000
8.5
17,000
接著的2萬新元0%
20,000
17
3,400
320,000
20,400
節稅: 44,550 – 20,400 = $24,150
公司稅務 – 部分免稅
豁免
應課稅收入
稅率
應稅總額
首1萬新元75%
10,000
4.25
425
接著的29萬新元50%
290,000
8.5
24,650
接著的2萬新元0%
20,000
17
3,400
320,000
28,475
節稅: 44,550 – 28,475 = $16,075
2020年課稅年起
公司稅務 – 新創公司的稅務豁免
請參閱新加坡稅務局（IRAS）網站了解更多有關新創公司豁免稅務的資格
豁免
應課稅收入
稅率
應稅總額
首10萬新元75%
100,000
4.25
4,250
接著的10萬新元50%
100,000
8.5
8,500
接著的12萬新元0%
120,000
17
20,400
320,000
33,150
節稅: 44,550 – 33,150 = $11,400
公司稅務 – 部分免稅
豁免
應課稅收入
稅率
應稅總額
首1萬新元75%
10,000
4.25
425
接著的19萬新元50%
190,000
8.5
16,150
接著12萬新元0%
120,000
17
20,400
320,000
36,975
節稅: 44,550 – 36,975 = $7,575
世誠國際（新加坡）可以幫助您的新公司設立成為私人有限公司，從而為您的盈利申索免稅。我們可以在您開始經商時就提供稅務諮詢，並敘述如何在首三個課稅年能有免稅時最大限度地通過有效的稅務規劃為新註冊的公司帶來稅務豁免。
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
