Singapore private company limited by shares (Pte. Ltd.): sourced answers
3 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Legal form in a country
What state (regulator) fee is paid on setting up or moving in the structure
S\$15 for the name application, S\$300 for registration
S$15 name reservation + S$300 registration = S$315 total government fee
«## Registering a company You need to reserve a business name before you register a company. Setup cost for companies eService | Fee --- | --- cite5†Apply for new business entity name | $15 cite6†Register new business entity | $300 ## Managing a company ## Annual filings Fees related to annual filings eService | Fee --- | --- cite7†File annual returns | $60 cite8†Apply for an extension of time to file accounts or cite9†hold an annual general meeting | $200 cite10†Apply for exemption from financial statement requirements | $200 cite11†Waiver to lodge annual filing for foreign companies | $200 cite11†Alternative financial statement formats for foreign companies | $200»
Source: acra.gov.sg · source copy as of 2026-10-02
By what test is the structure tax resident in the country
Residence turns on where management and control is exercised.
«dence Share: Your company is a tax resident of Singapore when its control and management is exercised in Singapore. On this page: Control and Management How Tax Residency Affects Corporate Income Tax Certificate of Residence Related Content Control and Management Under Singapore tax law, the tax residency of a company is determined by where the business is controlled and managed . The residency status of a company may change from year to year. Generally, a company is considered a Singapore tax resident for a particular Year of Assessment (YA) if the control and management of its business was exercised in Singapore in the preceding calendar year. For example, a company is a Singapore tax resident for YA 2025 if the control and management of its business was exercised in Singapore for the whole of 2024. A company is a non-resident when the control and management of its business is not exercised in Singapore. 'Control and management' is defined as the making of decisions on strategic matters, such as those concerning the company’s policy and strategy . Where the control and management of a company is exercised is a question of fact. …»
Source: iras.gov.sg · source copy as of 2026-10-02
Control and management in Singapore
What makes the company resident
«dence Share: Your company is a tax resident of Singapore when its control and management is exercised in Singapore. On this page: Control and Management How Tax Residency Affects Corporate Income Tax Certificate of Residence Related Content Control and Management Under Singapore tax law, the tax residency of a company is determined by where the business is controlled and managed . The residency status of a company may change from year to year. Generally, a company is considered a Singapore tax resident for a particular Year of Assessment (YA) if the control and management of its business was exercised in Singapore in the preceding calendar year. For example, a company is a Singapore tax resident for YA 2025 if the control and management of its business was exercised in Singapore for the whole of 2024. A company is a non-resident when the control and management of its business is not exercised in Singapore. 'Control and management' is defined as the making of decisions on strategic matters, such as those concerning the company’s policy and strategy . Where the control and management of a company is exercised is a question of fact. …»
Source: iras.gov.sg · source copy as of 2026-10-02
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