地理位置
位於馬來半島南端
政治及經濟狀態
為世界前五大金融中心之一
地區政治穩定
維持強勁的經濟成長
國家語言
英語、馬來語、華語
司法體系
為英系普通法系
| 設立新加坡公司 | |
| 公司型態 | 有限公司 |
|---|---|
| 公司名稱 | 以”Pte.Ltd.”結尾 |
| 資本額 | 沒有限制 |
| 股票 | 限制發行無面額及無記名股票 |
| 股票編號 | 連續性 |
| 註冊代理機構/祕書 | 必須 |
| 註冊辦公地址 | 必須 |
| 資訊公開 | 必須 |
| 股東人數 | 最少一人 |
| 董事人數 | 最少一人，須有一名當地董事 |
| 股東身份公開 | 必須 |
| 董事身份公開 | 必須 |
| 營運限制 | 無 |
| 租税類別 | 所得税 |
| 財務報表編製 | 必須，營收超過新幣5百萬須有會計師報告 |
| 税務申報表 | 必須 |
| 年度公司帳戶申報 | 必須 |
| 年度報表申報 | 必須 |
| 會計帳務 | 必須 |
| 設立費用 | USD 3,500 |
| 年費 | USD 3,400 |
税率為%
* 表示另有說明
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.
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