Singapore

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Location

Southeast Asian island city-state off the southern tip of the Malay Peninsula.

Economy

One of first 5 financial centers in the world. One of the least corrupt countries in the world. Highly developed market-based economy.

Language

English, Chinese and Bahasa Melayu。

Legal System

English common law

Incorporation
Tax Treaty

Singapore Company
Type	Limited Company
Name	End with ”Pte.Ltd. or Ltd.”.
Capital	No requirement.
Share	Prohibited to issue no value or bearer shares.
Share Index	Yes
Registered Agent	Yes
Registered Address	Yes
Public Disclosure	Yes
Min. Shareholder	At least one
Min. Director	At least one resident director required.
Disclosure of Shareholder	Yes
Disclosure of Director	Yes
Trading restriction	No
Taxation	Income tax
Financial Statement	Yes
Tax Returns	Yes
Account Filing	Yes
Audit Report	Yes
Accounting	Yes
Incorporation Cost	USD 3,300
Annual Fee	USD 3,200

Tax rate: %
* Footnote
Domestic Withholding Tax Rates for Singapore
Dividends: 0
Interest: 15
Royalties: 10 *

Treaty Partner	Ownership	Dividends *	Interest	Royalties
Albania	-	0	5	5
Australia	-	0	10	10
Austria	-	0	5	5
Bahrain	-	0	5	5
Bangladesh	-	0	10	10
Belgium	-	0	5	3/5 *
Brunei	-	0	5/10 *	10
Bulgaria	-	0	5	5
Canada	-	0	15	10 *
China	-	0	7/10 *	10
Cyprus	-	0	7/10 *	10
Czech Republic	-	0	0	10
Denmark	-	0	10	10
Egypt	-	0	15	10 *
Estonia	-	0	10	7.5
Fiji	-	0	10	10
Finland	-	0	5	5
France	-	0	10	0
Georgia	-	0	0	0
Germany	-	0	8	8
Hungary	-	0	5	5
India	-	0	10/15 *	10 *
Indonesia	-	0	10	10 *
Ireland	-	0	5	5
Israel	-	0	7	5
Italy	-	0	12.5	10 *
Japan	-	0	10	10
Kazakhstan	-	0	10	10
Korea (R.O.K.)	-	0	10	10 *
Kuwait	-	0	7	10
Latvia	-	0	10	7.5
Libya	-	0	5	5
Lithuania	-	0	10	7.5
Luxembourg	-	0	10	10
Malaysia	-	0	10	8
Malta	-	0	7/10 *	10
Mauritius	-	0	0	0
Mexico	-	0	5/15 *	10
Mongolia	-	0	5/10 *	5
Myanmar	-	0	8/10 *	10 *
Netherlands	-	0	10	0
New Zealand	-	0	10	5
Norway	-	0	7	7
Oman	-	0	7	8
Pakistan	-	0	12.5	10
Panama	-	0	5	5
Papua New Guinea	-	0	10	10
Philippines	-	0	15	0/10 *
Poland *	-	0 *	10 *	10 *
Portugal	-	0	10	10
Qatar	-	0	5	10
Romania	-	0	5	5
Russia	-	0	7.5	7.5
Saudi Arabia	-	0 *	5 *	8 *
Slovakia	-	0	0	10
Slovenia	-	0	5	5
South Africa	-	0	0	5
Sri Lanka	-	0	10	10 *
Sweden	-	0	10/15 *	0
Switzerland *	-	0 *	10 *	5 *
Taiwan	-	0	15 *	10 *
Thailand	-	0	10/15 *	10 *
Turkey	-	0	7.5/10 *	10
Ukraine	-	0	10	7.5
United Arab Emirates	-	0	7	5
United Kingdom *	-	0 *	10 *	10 *
Uzbekistan	-	0	5	8
Vietnam *	-	0 *	10 *	5/10 *

Note 1: The 15% rate applies provided the income is not derived by the nonresident through its operations carried out in or from Singapore. Where operations are carried out in or from Singapore, interest will be taxed at the prevailing corporate tax rate.

Note 2: Singapore does not levy withholding tax on dividends.

Note 3: The 10% rate applies provided the income is not derived by the nonresident through its operations carried out in or from Singapore. Where operations are carried out in or from Singapore, royalty income will be taxed at the prevailing corporate tax rate.