Category: Tax

May 11, 2026

Singapore’s Global Minimum Tax (Pillar 2) 2026: What MNCs Must Do Before the June Deadline

Singapore has quietly enacted one of the most significant shifts in its corporate tax landscape in decades. The Multinational Enterprise (Minimum Tax) Act 2024 (MMT Act) — Singapore’s…

May 10, 2026

Transfer Pricing in Singapore: IRAS Documentation Requirements & Compliance Guide (2026)

May 9, 2026

Singapore GST F5 Return: How to File Your GST Return Correctly (2026)

If your business is GST-registered in Singapore, you are required to file a periodic GST return — called the GST F5 — with the Inland Revenue Authority of…

May 9, 2026

Singapore Startup Tax Exemption (SUTE): 3-Year Tax Relief for New Companies Explained (2026)

Starting a business in Singapore comes with many advantages — and one of the most valuable is the Startup Tax Exemption (SUTE) scheme. Under SUTE, newly incorporated qualifying…

May 7, 2026

Singapore Group Relief 2026: Section 37C Guide to Transferring Losses Within a Corporate Group

One of the easiest tax wins available to a Singapore corporate group is also one of the most overlooked: the group relief system under Section 37C of the…

May 6, 2026

Capital Allowances in Singapore: Section 19, 19A and Industrial Building Allowance Explained (2026)

Capital allowances are the Singapore tax system’s substitute for accounting depreciation. Because IRAS does not recognise depreciation as a deductible expense, every Singapore company that invests in plant,…