Form C-S, C-S Lite or Form C with exemptions and rebate
We choose the right form, compute tax with start-up or partial exemption, apply the YA 2026 rebate, and file by 30 November.
SGD 900Yearly
For: Singapore tax-resident and non-resident companies filing their yearly corporate income tax return.
What we need from you
Final financial statements
Computation
Revenue
Form choice (C-S up to S$5 million; C-S Lite up to S$200,000)
Fixed asset additions
Capital allowances
Shareholding
Start-up exemption tests
Local employees with CPF in 2025
YA 2026 cash grant
Related party transactions
TP and RPT form
What we discuss
Which form?
C-S, C-S Lite or C
First 3 YAs?
Start-up exemption
Any foreign income?
Remittance and exemptions
Losses or group relief?
Carry-forward and transfers
What we file
Compute tax
Example: chargeable income S$300,000 (not start-up): exempt 7,500 + 95,000 = 102,500; taxable 197,500 x 17% = 33,575; YA 2026 rebate 50% = 16,787.50 in total; if the S$2,000 cash grant was received it forms part of that total, so tax payable is 33,575 less 14,787.50 = S$18,787.50
File Form C-S / C-S Lite / C
Pay within one month of notice of assessment
What you get
Tax computation and acknowledgement
Payment note
The law
- Sec 62, Income Tax Act 1947: Every company and individual files an income tax return when required by IRAS Source
- Sec 43, Income Tax Act 1947: Corporate income tax at 17% on chargeable income Source
- Income Tax Act 1947, partial tax exemption: 75% of first S$10,000 and 50% of next S$190,000 of chargeable income exempt Source
- Income Tax Act 1947, start-up tax exemption: First 3 YAs: 75% of first S$100,000 and 50% of next S$100,000 exempt, for qualifying new companies Source
- YA 2026 CIT rebate (Budget 2026, enhanced 7 Apr 2026): 50% of tax payable, combined cap S$40,000 with a S$2,000 cash grant for companies with a local employee in 2025 Source
Questions people ask
Contact us to book
Online payment in SGD is not open yet. Send us a message and an adviser for Singapore confirms the scope and the fee before any work starts.