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

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Sources