Publication Type

Magazine Article

Version

Postprint

Publication Date

10-2018

Abstract

As there is only one corporate tax rate (CTR) in Singapore, it may appear that the Singapore CTR is a single flat rate, currently 17%. However, after taking into account the availability of the partial tax exemption (PTE)scheme, the start-up tax exemption (SUTE) scheme and the corporate income tax rebate (CITR) in Singapore, all of which have an effect of lowering a company’s tax payable, the seemingly flat Singapore CTR is not what it seems to be. Instead, it translates to various progressive tax rates for different tiers of normal chargeable income (NCI).

Discipline

Accounting | Asian Studies | Corporate Finance

Research Areas

Financial Performance Analysis

Publication

IS Chartered Accountant Journal

First Page

1

Last Page

6

ISSN

8521-3426

Publisher

Institute of Singapore Chartered Accountants

Copyright Owner and License

Authors

Additional URL

https://journal.isca.org.sg/2018/09/21/dons-column-singapore-corporate-tax-rate/pugpig_index.html

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