税务服务
税务处理规划对于个人和企业来说都至关重要，企业的任何战略决策都可能存在重大的税务影响，因此慎重的税务规划可帮助企业在获得最优税务优惠的前提下实现经营目标。
作为专业的税务公司，熙泽为客户提供清晰的合规报税及咨询服务，包括个人税务和企业税务等
Tax Services
Tax planning and compliance are important considerations for both individuals and businesses. Business decisions and cross-border arrangements may have significant tax implications, making proper tax planning essential for managing tax exposure while meeting commercial objectives.
Thistle provides professional tax compliance and advisory services to individuals and businesses, covering individual income tax, corporate income tax, Goods and Services Tax (GST), and other Singapore tax matters.
税务服务
税务处理规划对于个人和企业来说都至关重要，企业的任何战略决策都可能存在重大的税务影响，因此慎重的税务规划可帮助企业在获得最优税务优惠的前提下实现经营目标。
作为专业的税务公司，熙泽为客户提供清晰的合规报税及咨询服务，包括个人税务和企业税务等。
Tax Services
Tax planning and compliance are important considerations for both individuals and businesses. Business decisions and cross-border arrangements may have significant tax implications, making proper tax planning essential for managing tax exposure while meeting commercial objectives.
Thistle provides professional tax compliance and advisory services to individuals and businesses, covering individual income tax, corporate income tax, Goods and Services Tax (GST), and other Singapore tax matters.
税务服务
税务处理规划对于个人和企业来说都至关重要，企业的任何战略决策都可能存在重大的税务影响，因此慎重的税务规划可帮助企业在获得最优税务优惠的前提下实现经营目标。
作为专业的税务公司，熙泽为客户提供清晰的合规报税及咨询服务，包括个人税务和企业税务等。
Tax Services
Tax planning and compliance are important considerations for both individuals and businesses. Business decisions and cross-border arrangements may have significant tax implications, making proper tax planning essential for managing tax exposure while meeting commercial objectives.
Thistle provides professional tax compliance and advisory services to individuals and businesses, covering individual income tax, corporate income tax, Goods and Services Tax (GST), and other Singapore tax matters.
个人所得税
个人所得税是国家对个人取得的各项收入（如工资薪金、业务收入、投资所得等）所征收的一种直接税；新加坡分为居民税及非居民税，无资本利得税；政府只对在新加坡工作赚取的收入征税，在海外工作时，除少数特殊情况，否则不会被征税。
-
居民税
居民税采用累进税率，范围为0%至24%（年收入达到或超过新币100万以上部分为24%）；通过各种抵扣，一般白领的实际税率可以低至8%~10%左右。
-
非居民税
非居民税受雇佣所得部分需缴15%或累进税率（0%~24%）中取高者；若有其他收入（利息、佣金等）则例常以24%收税。
-
无资本利得税
新加坡不对资本利得征税，这意味着当企业或个人在出售股票、房地产或其他资产时，无需缴纳任何资本利得税；同时，新加坡对股东分红和股息也实行免税政策，不论是本地还是外国股东，都不需要为所收到的股息支付个人所得税。
企业所得税
企业所得税是对公司在一定会计年度内所获得的利润（经营所得等）征收的税款，新加坡统一税率为17%，适用于在本地注册并经营业务的公司，无论其所得是否在新加坡境内获得。对于企业税，新加坡政府提供了一系列的税务优惠和减免政策，以鼓励企业发展和投资：包括研发税务优惠、资本支出税务减免、双重征税减免等，详情可联系熙泽进行咨询。
-
税务申报
在财务年度结束后的三个月内，公司需要申报预估税款；随后根据公司财务年度的截止日期来确定正式报税的年份。
-
创业优惠
新注册企业，注册前三年内累计净利润的首10万新币，可享受应税额75%税务减免；第2个10万新币享受应税额50%税务减免。
-
跨境税惠
新加坡已与包括中国在内的80多个国家和地区签订了双重课税协议（DTA），避免了对跨境收入的重复征税。
消费税
新加坡实行消费税制度（Goods and Services Tax，GST），其税率为9%，对商品和服务在销售或消费环节进行征收；
熙泽提供自愿消费税注册或强制性消费税注册，以及每季度消费税申报服务。
-
适用范围
消费税适用于新加坡境内提供的商品和服务交易，包括商品销售、餐饮、旅游、娱乐活动、专业服务等。
-
免税项目
某些商品和服务在新加坡可享受GST零税率或免税待遇，例如出口商品、国际服务，以及特定的金融服务和住宅物业交易；零税率商品和服务不收GST但可申请进项税抵扣，免税商品和服务则不收GST也不能申请抵扣。
-
消费税企业
年营业本地收入超过100万新币的企业必须注册为消费税企业（转口销售不包括在内），即在新加坡境内提供的商品和服务交易需多收9%消费税；同时可抵扣企业在新加坡境内所需支付的消费税。
Individual Income Tax
Singapore’s individual income tax treatment depends on factors such as tax residency status, the nature of the income and its source. Tax residents are subject to progressive tax rates, while different tax rules apply to non-resident individuals.
-
Tax Residents
Singapore tax residents are taxed at progressive rates ranging from 0% to 24% on their chargeable income, after taking into account applicable deductions, donations and personal reliefs. The highest marginal tax rate of 24% applies to chargeable income exceeding S$1 million.
-
Non-Residents
Employment income earned by non-resident individuals in Singapore is generally taxed at 15% or the progressive resident tax rates, whichever results in a higher tax amount. Director’s fees, consultation fees and certain other income are generally taxed at 24%, subject to applicable concessionary or withholding tax rates.
-
Capital Gains & Dividends
Singapore generally does not tax capital gains. Gains from the disposal of property, shares and other financial instruments held as personal investments are generally not taxable, although gains may be taxable where the activities are regarded as trading or income-producing in nature.
Dividends paid by Singapore resident companies under the one-tier corporate tax system are generally not taxable in the hands of shareholders.
Corporate Income Tax
Singapore companies are generally subject to Corporate Income Tax at a flat rate of 17% on their chargeable income. The actual tax payable may be reduced through applicable exemptions, deductions, rebates and tax incentive schemes, subject to the relevant qualifying conditions.
-
Corporate Tax Filing
Companies are generally required to file their Estimated Chargeable Income (ECI) within three months from the end of their financial year, unless they qualify for an ECI filing waiver.
The annual Corporate Income Tax Return — Form C-S, Form C-S (Lite) or Form C, as applicable — is generally required to be filed by 30 November each year. -
Start-Up Tax Exemption
Qualifying newly incorporated companies may enjoy the Start-Up Tax Exemption (SUTE) for their first three consecutive Years of Assessment.
Under the current scheme, qualifying companies may receive a 75% exemption on the first S$100,000 of normal chargeable income and a further 50% exemption on the next S$100,000 for each qualifying Year of Assessment. -
International Tax Relief
Singapore has an extensive network of Double Taxation Agreements (DTAs) and other international tax arrangements with around 100 jurisdictions.
Eligible Singapore tax residents may benefit from treaty relief or foreign tax credits on qualifying cross-border income, subject to the relevant DTA provisions and Singapore tax rules.
Goods and Services Tax (GST)
Singapore’s Goods and Services Tax (GST) is a broad-based consumption tax imposed on imported goods and services, as well as most supplies of goods and services in Singapore. The prevailing GST rate is 9%.
-
Scope of GST
GST generally applies to taxable supplies of goods and services made in Singapore by GST-registered businesses, as well as imported goods and certain imported services.
Depending on the nature of the transaction, a supply may be standard-rated, zero-rated, exempt or outside the scope of GST. -
Zero-Rated & Exempt Supplies
Certain supplies may qualify for zero-rating or GST exemption. Exports of goods and qualifying international services may generally be zero-rated, while certain supplies such as financial services and the sale or lease of residential properties are generally exempt from GST.
The applicable GST treatment depends on the nature of the transaction and the relevant GST rules. -
GST Registration
Businesses are generally required to register for GST when their taxable turnover exceeds S$1 million under the applicable registration rules.
Registration may be required based on historical taxable turnover or where a business can reasonably expect its taxable turnover to exceed S$1 million in the next 12 months. Businesses that are not required to register may also apply for voluntary GST registration, subject to the relevant conditions.
个人所得税
个人所得税是国家对个人取得的各项收入（如工资薪金、业务收入、投资所得等）所征收的一种直接税；新加坡分为居民税及非居民税，无资本利得税；政府只对在新加坡工作赚取的收入征税，在海外工作时，除少数特殊情况，否则不会被征税。
-
居民税
居民税采用累进税率，范围为0%至24%（年收入达到或超过新币100万以上部分为24%）；通过各种抵扣，一般白领的实际税率可以低至8%~10%左右。
-
非居民税
非居民税受雇佣所得部分需缴15%或累进税率（0%~24%）中取高者；若有其他收入（利息、佣金等）则例常以24%收税。
-
无资本利得税
新加坡不对资本利得征税，这意味着当企业或个人在出售股票、房地产或其他资产时，无需缴纳任何资本利得税；同时，新加坡对股东分红和股息也实行免税政策，不论是本地还是外国股东，都不需要为所收到的股息支付个人所得税。
企业所得税
企业所得税是对公司在一定会计年度内所获得的利润（经营所得等）征收的税款，新加坡统一税率为17%，适用于在本地注册并经营业务的公司，无论其所得是否在新加坡境内获得。对于企业税，新加坡政府提供了一系列的税务优惠和减免政策，以鼓励企业发展和投资：包括研发税务优惠、资本支出税务减免、双重征税减免等，详情可联系熙泽进行咨询。
-
税务申报
在财务年度结束后的三个月内，公司需要申报预估税款；随后根据公司财务年度的截止日期来确定正式报税的年份。
-
创业优惠
新注册企业，注册前三年内累计净利润的首10万新币，可享受应税额75%税务减免；第2个10万新币享受应税额50%税务减免。
-
跨境税惠
新加坡已与包括中国在内的80多个国家和地区签订了双重课税协议（DTA），避免了对跨境收入的重复征税。
消费税
新加坡实行消费税制度（Goods and Services Tax，GST），其税率为9%，对商品和服务在销售或消费环节进行征收； 熙泽提供自愿消费税注册或强制性消费税注册，以及每季度消费税申报服务。
-
适用范围
消费税适用于新加坡境内提供的商品和服务交易，包括商品销售、餐饮、旅游、娱乐活动、专业服务等。
-
免税项目
某些商品和服务在新加坡可享受GST零税率或免税待遇，例如出口商品、国际服务，以及特定的金融服务和住宅物业交易；零税率商品和服务不收GST但可申请进项税抵扣，免税商品和服务则不收GST也不能申请抵扣。
-
消费税企业
年营业本地收入超过100万新币的企业必须注册为消费税企业（转口销售不包括在内），即在新加坡境内提供的商品和服务交易需多收9%消费税；同时可抵扣企业在新加坡境内所需支付的消费税。
Individual Income Tax
Singapore’s individual income tax treatment depends on factors such as tax residency status, the nature of the income and its source. Tax residents are subject to progressive tax rates, while different tax rules apply to non-resident individuals.
-
Tax Residents
Singapore tax residents are taxed at progressive rates ranging from 0% to 24% on their chargeable income, after taking into account applicable deductions, donations and personal reliefs. The highest marginal tax rate of 24% applies to chargeable income exceeding S$1 million.
-
Non-Residents
Employment income earned by non-resident individuals in Singapore is generally taxed at 15% or the progressive resident tax rates, whichever results in a higher tax amount. Director’s fees, consultation fees and certain other income are generally taxed at 24%, subject to applicable concessionary or withholding tax rates.
-
Capital Gains & Dividends
Singapore generally does not tax capital gains. Gains from the disposal of property, shares and other financial instruments held as personal investments are generally not taxable, although gains may be taxable where the activities are regarded as trading or income-producing in nature.
Dividends paid by Singapore resident companies under the one-tier corporate tax system are generally not taxable in the hands of shareholders.
Corporate Income Tax
Singapore companies are generally subject to Corporate Income Tax at a flat rate of 17% on their chargeable income. The actual tax payable may be reduced through applicable exemptions, deductions, rebates and tax incentive schemes, subject to the relevant qualifying conditions.
-
Corporate Tax Filing
Companies are generally required to file their Estimated Chargeable Income (ECI) within three months from the end of their financial year, unless they qualify for an ECI filing waiver.
The annual Corporate Income Tax Return — Form C-S, Form C-S (Lite) or Form C, as applicable — is generally required to be filed by 30 November each year. -
Start-Up Tax Exemption
Qualifying newly incorporated companies may enjoy the Start-Up Tax Exemption (SUTE) for their first three consecutive Years of Assessment.
Under the current scheme, qualifying companies may receive a 75% exemption on the first S$100,000 of normal chargeable income and a further 50% exemption on the next S$100,000 for each qualifying Year of Assessment. -
International Tax Relief
Singapore has an extensive network of Double Taxation Agreements (DTAs) and other international tax arrangements with around 100 jurisdictions.
Eligible Singapore tax residents may benefit from treaty relief or foreign tax credits on qualifying cross-border income, subject to the relevant DTA provisions and Singapore tax rules.
Goods and Services Tax
Singapore’s Goods and Services Tax (GST) is a broad-based consumption tax imposed on imported goods and services, as well as most supplies of goods and services in Singapore. The prevailing GST rate is 9%.
-
Scope of GST
GST generally applies to taxable supplies of goods and services made in Singapore by GST-registered businesses, as well as imported goods and certain imported services.
Depending on the nature of the transaction, a supply may be standard-rated, zero-rated, exempt or outside the scope of GST. -
Zero-Rated & Exempt Supplies
Certain supplies may qualify for zero-rating or GST exemption. Exports of goods and qualifying international services may generally be zero-rated, while certain supplies such as financial services and the sale or lease of residential properties are generally exempt from GST.
The applicable GST treatment depends on the nature of the transaction and the relevant GST rules. -
GST Registration
Businesses are generally required to register for GST when their taxable turnover exceeds S$1 million under the applicable registration rules.
Registration may be required based on historical taxable turnover or where a business can reasonably expect its taxable turnover to exceed S$1 million in the next 12 months. Businesses that are not required to register may also apply for voluntary GST registration, subject to the relevant conditions.
个人所得税
个人所得税是国家对个人取得的各项收入（如工资薪金、业务收入、投资所得等）所征收的一种直接税；新加坡分为居民税及非居民税，无资本利得税；政府只对在新加坡工作赚取的收入征税，在海外工作时，除少数特殊情况，否则不会被征税。
-
居民税
居民税采用累进税率，范围为0%至24%（年收入达到或超过新币100万以上部分为24%）；通过各种抵扣，一般白领的实际税率可以低至8%~10%左右。
-
非居民税
非居民税受雇佣所得部分需缴15%或累进税率（0%~24%）中取高者；若有其他收入（利息、佣金等）则例常以24%收税。
-
无资本利得税
新加坡不对资本利得征税，这意味着当企业或个人在出售股票、房地产或其他资产时，无需缴纳任何资本利得税；同时，新加坡对股东分红和股息也实行免税政策，不论是本地还是外国股东，都不需要为所收到的股息支付个人所得税。
企业所得税
企业所得税是对公司在一定会计年度内所获得的利润（经营所得等）征收的税款，新加坡统一税率为17%，适用于在本地注册并经营业务的公司，无论其所得是否在新加坡境内获得。对于企业税，新加坡政府提供了一系列的税务优惠和减免政策，以鼓励企业发展和投资：包括研发税务优惠、资本支出税务减免、双重征税减免等，详情可联系熙泽进行咨询。
-
税务申报
在财务年度结束后的三个月内，公司需要申报预估税款；随后根据公司财务年度的截止日期来确定正式报税的年份。
-
创业优惠
新注册企业，注册前三年内累计净利润的首10万新币，可享受应税额75%税务减免；第2个10万新币享受应税额50%税务减免。
-
跨境税惠
新加坡已与包括中国在内的80多个国家和地区签订了双重课税协议（DTA），避免了对跨境收入的重复征税。
消费税
新加坡实行消费税制度（Goods and Services Tax，GST），其税率为9%，对商品和服务在销售或消费环节进行征收；
熙泽提供自愿消费税注册或强制性消费税注册，以及每季度消费税申报服务。
-
适用范围
消费税适用于新加坡境内提供的商品和服务交易，包括商品销售、餐饮、旅游、娱乐活动、专业服务等。
-
免税项目
某些商品和服务在新加坡可享受GST零税率或免税待遇，例如出口商品、国际服务，以及特定的金融服务和住宅物业交易；零税率商品和服务不收GST但可申请进项税抵扣，免税商品和服务则不收GST也不能申请抵扣。
-
消费税企业
年营业本地收入超过100万新币的企业必须注册为消费税企业（转口销售不包括在内），即在新加坡境内提供的商品和服务交易需多收9%消费税；同时可抵扣企业在新加坡境内所需支付的消费税。
Individual Income Tax
Singapore’s individual income tax treatment depends on factors such as tax residency status, the nature of the income and its source.
Tax residents are subject to progressive tax rates, while different tax rules apply to non-resident individuals.
-
Tax Residents
Singapore tax residents are taxed at progressive rates ranging from 0% to 24% on their chargeable income, after taking into account applicable deductions, donations and personal reliefs. The highest marginal tax rate of 24% applies to chargeable income exceeding S$1 million.
-
Non-Residents
Employment income earned by non-resident individuals in Singapore is generally taxed at 15% or the progressive resident tax rates, whichever results in a higher tax amount. Director’s fees, consultation fees and certain other income are generally taxed at 24%, subject to applicable concessionary or withholding tax rates.
-
Capital Gains & Dividends
Singapore generally does not tax capital gains. Gains from the disposal of property, shares and other financial instruments held as personal investments are generally not taxable, although gains may be taxable where the activities are regarded as trading or income-producing in nature.
Dividends paid by Singapore resident companies under the one-tier corporate tax system are generally not taxable in the hands of shareholders.
Corporate Income Tax
Singapore companies are generally subject to Corporate Income Tax at a flat rate of 17% on their chargeable income.
The actual tax payable may be reduced through applicable exemptions, deductions, rebates and tax incentive schemes, subject to the relevant qualifying conditions.
-
Corporate Tax Filing
Companies are generally required to file their Estimated Chargeable Income (ECI) within three months from the end of their financial year, unless they qualify for an ECI filing waiver.
The annual Corporate Income Tax Return — Form C-S, Form C-S (Lite) or Form C, as applicable — is generally required to be filed by 30 November each year. -
Start-Up Tax Exemption
Qualifying newly incorporated companies may enjoy the Start-Up Tax Exemption (SUTE) for their first three consecutive Years of Assessment.
Under the current scheme, qualifying companies may receive a 75% exemption on the first S$100,000 of normal chargeable income and a further 50% exemption on the next S$100,000 for each qualifying Year of Assessment. -
International Tax Relief
Singapore has an extensive network of Double Taxation Agreements (DTAs) and other international tax arrangements with around 100 jurisdictions.
Eligible Singapore tax residents may benefit from treaty relief or foreign tax credits on qualifying cross-border income, subject to the relevant DTA provisions and Singapore tax rules.
Goods and Services Tax
Singapore’s Goods and Services Tax (GST) is a broad-based consumption tax imposed on imported goods and services, as well as most supplies of goods and services in Singapore.
The prevailing GST rate is 9%.
-
Scope of GST
GST generally applies to taxable supplies of goods and services made in Singapore by GST-registered businesses, as well as imported goods and certain imported services.
Depending on the nature of the transaction, a supply may be standard-rated, zero-rated, exempt or outside the scope of GST. -
Zero-Rated & Exempt Supplies
Certain supplies may qualify for zero-rating or GST exemption. Exports of goods and qualifying international services may generally be zero-rated, while certain supplies such as financial services and the sale or lease of residential properties are generally exempt from GST.
The applicable GST treatment depends on the nature of the transaction and the relevant GST rules. -
GST Registration
Businesses are generally required to register for GST when their taxable turnover exceeds S$1 million under the applicable registration rules.
Registration may be required based on historical taxable turnover or where a business can reasonably expect its taxable turnover to exceed S$1 million in the next 12 months. Businesses that are not required to register may also apply for voluntary GST registration, subject to the relevant conditions.