Corporate Tax Services in Singapore
PC Lee & Co prepares and files your Estimated Chargeable Income (ECI) and corporate income tax returns with IRAS, computes your tax, and advises on the exemptions and allowances your company can claim. We have served Singapore businesses since 1976, so you can focus on running yours.
Serving Singapore businesses
Recognised by ACRA to file on your behalf
Core team affiliated with ISCA
Far East Shopping Centre, #10-06
Comprehensive Singapore Tax Compliance Services
Filing with the Inland Revenue Authority of Singapore (IRAS) needs accurate records and knowledge of local rules. Our Singapore tax compliance services are tailored to your business, whether you need SME tax services or support with more complex corporate income tax matters.
Because we can also provide your bookkeeping services, your tax computation starts from records we know are complete. Our corporate secretarial services keep your ACRA filings in step with your tax filings.
Our Corporate Tax Services
Corporate Tax Filing
Your ECI and Form C-S / C-S (Lite) / C prepared and filed on time.
- Reviewing your financial statements
- Preparing the tax return and supporting schedules
- Filing on myTax Portal as your tax agent
Why it matters: Late or inaccurate filing can lead to an estimated assessment, penalties and enforcement action.
Tax Computation and Filing
An accurate computation of what your company owes, filed with your tax return.
- Identifying allowable business expenses
- Claiming capital allowances
- Applying exemptions and rebates
Why it matters: A correct computation means you pay what you legally owe, and no more.
Corporate Tax Advisory
Planning ahead for your company’s tax position.
- Start-Up Tax Exemption and Partial Tax Exemption
- Advice on corporate structure
- Cross-border matters such as withholding tax
Why it matters: Planning early helps you manage cash flow and use the incentives available.
Tax Compliance Reviews
Finding and fixing issues before IRAS does.
- Tax health checks
- Correcting past errors, including voluntary disclosures
- Improving internal record-keeping
Why it matters: IRAS grants reduced penalties for qualifying voluntary disclosures.
Corporate Tax Filing Calendar
Key IRAS obligations for a Singapore company.
| Filing | Who it applies to | Deadline |
|---|---|---|
| Estimated Chargeable Income (ECI) | All companies, unless annual revenue is S$5 million or below and ECI is nil | Within 3 months after FYE |
| Form C-S (Lite) | Eligible companies with annual revenue of S$200,000 or below | 30 November |
| Form C-S | Eligible Singapore-incorporated companies with annual revenue of S$5 million or below | 30 November |
| Form C | All other companies (financial statements and tax computation are filed with it) | 30 November |
| GST return (GST F5) | GST-registered businesses | Within 1 month after the end of each accounting period |
This is a general guide. The deadlines that apply to your company depend on its circumstances, and we confirm them with you.
Corporate Income Tax Submission: How It Works
Every Singapore company goes through the same steps each year. We can handle all of them for you, or only the parts you need.
Finalise your accounts
The financial statements for the financial year are completed.
File ECI
Within 3 months after your FYE, unless revenue is S$5 million or below and ECI is nil.
Prepare the tax computation
Adjust accounting profit for non-deductible expenses, capital allowances, exemptions and rebates.
Submit the tax return
File Form C-S, C-S (Lite) or C on myTax Portal by 30 November.
Pay the tax
Pay within one month of the Notice of Assessment, or by GIRO instalments.
Tax Exemptions for Singapore Companies
Singapore’s corporate income tax rate is 17%. Qualifying companies pay tax on a lower amount through these IRAS schemes.
Start-Up Tax Exemption (SUTE)
For a new company’s first three Years of Assessment: 75% exemption on the first S$100,000 of normal chargeable income and 50% on the next S$100,000.
The company must be incorporated and tax resident in Singapore, with no more than 20 shareholders, all individuals or at least one individual holding at least 10% of the shares. Investment holding and property development companies are excluded.
Partial Tax Exemption (PTE)
For companies that do not qualify for SUTE: 75% exemption on the first S$10,000 of normal chargeable income and 50% on the next S$190,000.
How We Work With You
Share your records
We collect your financial statements, ledgers and supporting documents.
Compute and review
We prepare the tax computation and go through it with you before filing.
File with IRAS
We file your ECI and income tax return on myTax Portal as your tax agent.
Follow up
We check the Notice of Assessment and handle IRAS queries.
Why Choose PC Lee & Co for Corporate Tax Services
Proven Legacy & Expertise
Serving Singapore businesses since 1976, with a leadership team that brings decades of industry experience.
Accredited Professionals
An ACRA Registered Filing Agent, with core team members affiliated with the Institute of Singapore Chartered Accountants (ISCA).
Tailored to Your Business
No one-size-fits-all packages. Every service is tailored to your size, industry and long-term goals.
Proactive Advisory
We monitor changes in Singapore regulations so you avoid penalties and can use new tax incentives.
Related Guides
SME Tax Services in Singapore: 2026 Guide
Deadlines, exemptions and rebates for small businesses.
Tax Exemptions for Startups (SUTE) and SMEs
Check that you are claiming the exemptions you qualify for.
Frequently Asked Questions
How do I file corporate tax in Singapore?
A company generally files two things with IRAS: its Estimated Chargeable Income (ECI) within three months after its financial year end, and its corporate income tax return (Form C-S, Form C-S (Lite) or Form C) by 30 November each year. Both are filed on myTax Portal, and we can file them as your tax agent.
What is the corporate income tax rate in Singapore?
The headline rate is 17%. The effective rate is often lower for SMEs because of the Start-Up Tax Exemption for new companies and the Partial Tax Exemption for other qualifying companies.
Which corporate tax return should my company file?
Form C-S (Lite) is for eligible companies with annual revenue of S$200,000 or below, Form C-S for eligible companies with revenue of S$5 million or below, and Form C for all others. Foreign companies and Singapore branches file Form C.
Do I need to file ECI if my company made no profit?
You do not need to file ECI if your annual revenue is S$5 million or below and your ECI is nil. Otherwise, ECI must be filed even if it is nil.
What happens if I miss an IRAS filing deadline?
IRAS may issue an estimated Notice of Assessment and take enforcement action, such as composition or a court summons. Filing on time avoids this.
Can you handle our IRAS tax filing for us?
Yes. Once your company authorises us as its tax agent through Corppass, we can prepare and file your ECI and corporate income tax return on myTax Portal and respond to IRAS queries on your behalf.
What do you need from us for company tax preparation?
Your financial statements (or the accounts we prepare for you), the general ledger, details of fixed assets bought or sold during the year, any grants received, and supporting documents for significant expenses.
How long must my company keep its records?
IRAS requires companies to keep business records for at least five years.
Where is your office?
At 545 Orchard Road, #10-06 Far East Shopping Centre, Singapore 238882. We are happy to meet in person.
File Your Corporate Tax Accurately and On Time
Let our qualified team prepare your tax computation and file your ECI and corporate tax return with IRAS.
