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DoubleTaxation.境外中国纳税人税收居民身份测试

新加坡企业税费计算器：个体经营与公司

选择行业、组织形式和计税方式，输入全年收入和支出——计算器会列出每一项税费和缴费、合计金额以及您最终保留的部分。

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组织形式

独资经营 Sole proprietorship

以在ACRA登记的本人名义经营；责任无限——您以个人身份对全部经营债务负责。年满18岁的新加坡公民、永久居民（PR）或经MOM或ICA允许的合格FIN持有人可以登记；居住在海外的外国人须通过企业服务提供商办理，并委任一名本地居住的授权代表。

要求

ACRA, Step 2: Choosing a business structure (sole proprietorship: unlimited liability; who can register; renewal every 1 or 3 years) · ACRA, Service & transaction fees: sole proprietorships & partnerships (name SGD 15, registration SGD 100, renewal SGD 30) · ACRA, Renewing your registration for sole proprietorships or partnerships (SGD 30 / 90; MediSave arrangements) · IRAS, Filing responsibilities of self-employed persons (Form B 1 Mar – 18 Apr; 2-line statement up to SGD 200,000; certified accounts from SGD 500,000; records 5 years) · IRAS, Do I need to register for GST (SGD 1 million; retrospective and prospective basis)

计税方式

累进所得税0–24%＋MediSave

个体工商户Sole proprietorship (self-employed person)

利润（经营净所得：收入减费用）在扣除1,000新加坡元劳动所得减免（Earned Income Relief）并全额扣除强制性MediSave缴款后，按0–24%的居民税率征税。利润超过6,000新加坡元的公民和永久居民须缴纳MediSave：35–44岁为4.5%（至12,000新加坡元），逐步提高至9%（自18,000新加坡元起），每年上限8,640新加坡元。

条件

  • 经营净所得超过6,000新加坡元的公民和永久居民须缴纳MediSave；外国人无需缴纳。费率取决于1月1日的年龄：35岁以下——4% / 8%（最高7,680新加坡元），35–44岁——4.5% / 9%（8,640），45–49岁——5% / 10%（9,600），50岁及以上——5.25% / 10.5%（10,080）。CPF局在IRAS评税后发出通知；须在30天内缴纳。
  • 2026年取得的所得在2027评税年度征税（2027年申报）。居民税率自2024评税年度起适用；2025评税年度的退税为税款的60%，最高200新加坡元；截至2026年11月10日尚未公布2027评税年度的退税，因此不予适用。
  • 自2026评税年度起，上一年度缴纳的强制性MediSave可全额扣除，不设上限；自愿CPF缴款连同强制性缴款在利润的37%和37,740新加坡元以内享受减免（不计入计算）。
  • 计算中不含消费税（GST，9%）；应税营业额每年超过1,000,000新加坡元后必须登记。

IRAS, Individual income tax rates (resident rates YA 2024 onwards; YA 2025 rebate 60%, cap SGD 200) · IRAS, Earned Income Relief (SGD 1,000 below age 55; capped at earned income; automatic) · IRAS, CPF relief for self-employed / employee who is also self-employed (from YA 2026: full relief for compulsory MediSave made in the preceding year) · CPF Board, MediSave Contribution Rates for SEPs (Non-Pensioners) – Applicable for 2026 · CPF Board, Saving as a self-employed person (NTI; notice of CPF contributions; payment within 30 days) · IRAS, Tax guide for online sellers and service providers (MediSave for citizens and PRs with NTI above SGD 6,000)

私人有限公司（Pte. Ltd.） Private company limited by shares (Pte. Ltd.)

在ACRA登记的独立法人；股东（1至50名）不对公司债务承担责任。一人可同时担任唯一股东和董事，但至少一名董事须通常居住在新加坡（Companies Act第145(1)条）。

要求

ACRA, Step 2: Choosing a business structure (private company: limited liability, up to 50 shareholders, set-up fee SGD 315) · Companies Act 1967, s. 145(1) (at least one director ordinarily resident in Singapore) · ACRA, Step 4.3: Choosing company directors & other key officers (age 18; secretary within 6 months; auditor within 3 months unless exempt) · ACRA, Step 4.4: Deciding on share capital & share types (at least SGD 1; at least one share) · ACRA, Due dates & requirements for annual general meetings (6 months after FYE; exemptions) · ACRA, Deadline & requirements for annual returns (7 months after FYE) · ACRA, Post-registration guide: Local company (registers; secretary; auditor; GST) · IRAS, Estimated Chargeable Income (ECI) filing (3 months; waiver) · IRAS, Overview of Form C-S / Form C-S (Lite) / Form C (SGD 5 million / SGD 200,000) · IRAS, Basic guide to corporate income tax for companies (Form C-S/C due 30 November; YA and basis period)

计税方式

17%，享受新设公司免税

公司Private limited company — start-up tax exemption (first 3 YAs)

新公司在前三个评税年度仅就部分利润按17%纳税：首100,000新加坡元的75%和其后100,000新加坡元的50%免税（每年最多125,000新加坡元）。向所有者支付的单层（one-tier）股息免税。

条件

  • 条件：公司在新加坡注册成立，并在该评税年度为新加坡税务居民；全年股东不超过20名，且全部为个人，或至少一名个人持有至少10%的普通股。不适用于投资控股公司和房地产开发商。
  • 2026财政年度的所得在2027评税年度征税。2026评税年度（2025年利润）的企业所得税退税（CIT Rebate）为税款的50%，连同现金补助（cash grant）上限为40,000新加坡元（2,000新加坡元补助要求雇用一名非股东董事的本地员工）；截至2026年11月10日尚未公布2027评税年度的退税，因此不予适用。
  • 新加坡居民公司支付的（单层）股息在股东手中不征税，因此无论是否分配利润，结果相同。不领工资的所有者无需缴纳CPF。
  • 计算中不含消费税（GST，9%）；应税营业额每年超过1,000,000新加坡元后必须登记。

IRAS, Corporate income tax rate, rebates & tax exemption schemes (17%; start-up tax exemption YA 2020 onwards; conditions; CIT Rebate YA 2024–2026) · IRAS, Dividends (one-tier dividends from Singapore resident companies not taxable) · IRAS, Basic guide to corporate income tax for companies (Year of Assessment and basis period)

17%，享受部分免税

公司Private limited company — partial tax exemption

前三个评税年度之后（或公司不符合新设公司免税条件时），利润中首10,000新加坡元的75%和其后190,000新加坡元的50%免税（每年最多102,500新加坡元）；其余部分按17%征税。向所有者支付的单层（one-tier）股息免税。

条件

  • 部分免税适用于所有按17%税率纳税的公司，无需另行申请。
  • 2026财政年度的所得在2027评税年度征税。2026评税年度（2025年利润）的企业所得税退税（CIT Rebate）为税款的50%，连同现金补助上限为40,000新加坡元；截至2026年11月10日尚未公布2027评税年度的退税，因此不予适用。
  • 新加坡居民公司支付的（单层）股息在股东手中不征税，因此无论是否分配利润，结果相同。不领工资的所有者无需缴纳CPF。
  • 计算中不含消费税（GST，9%）；应税营业额每年超过1,000,000新加坡元后必须登记。

IRAS, Corporate income tax rate, rebates & tax exemption schemes (17%; partial tax exemption YA 2020 onwards; CIT Rebate YA 2024–2026) · IRAS, Dividends (one-tier dividends from Singapore resident companies not taxable)

行业规则

面向企业的IT与咨询

软件开发、IT服务、面向公司和个体经营者的咨询。

其他企业服务 草稿——数据核查中

面向公司的营销、设计、翻译、工程、记账等专业服务。

面向个人的服务 草稿——数据核查中

面向个人客户的生活服务、维修、美容、辅导、摄影等。

商品贸易 草稿——数据核查中

零售和批发，包括网店（不含消费税商品）。

商品生产 草稿——数据核查中

生产并销售自有产品：食品、家具、服装、手工制品。

计算假设

来源: IRAS, Individual income tax rates (resident rates YA 2024 onwards; YA 2024–2025 rebates), updated 27.04.2026 · IRAS, Earned Income Relief, updated 07.08.2026 · IRAS, CPF relief for self-employed / employee who is also self-employed, updated 07.08.2026 · CPF Board, MediSave Contribution Rates for SEPs (Non-Pensioners) – Applicable for 2026 · CPF Board, Saving as a self-employed person, updated 05.06.2026 · CPF Board, Why do I need to make MediSave contributions as a self-employed person (NTI above SGD 6,000), updated 02.06.2026 · IRAS, Tax guide for online sellers and service providers, updated 01.09.2026 · IRAS, Filing responsibilities of self-employed persons, updated 01.09.2026 · IRAS, Corporate income tax rate, rebates & tax exemption schemes, updated 07.08.2026 · IRAS, Dividends, updated 27.02.2026 · IRAS, Basic guide to corporate income tax for companies, updated 20.10.2026 · IRAS, Estimated Chargeable Income (ECI) filing, updated 10.08.2026 · IRAS, Overview of Form C-S / Form C-S (Lite) / Form C, updated 11.08.2026 · IRAS, Do I need to register for GST, updated 05.11.2026 · IRAS, Goods and Services Tax (GST): what it is and how it works (9%; zero-rated exports and international services), updated 30.10.2026 · IRAS, GST: Consultancy and professional services (s. 21(3)(j), (k); reimbursements and disbursements), updated 28.10.2026 · IRAS, Displaying and quoting prices (GST-inclusive prices; fine up to SGD 5,000), updated 25.09.2026 · ACRA, Step 2: Choosing a business structure · ACRA, Service & transaction fees: sole proprietorships & partnerships · ACRA, Renewing your registration for sole proprietorships or partnerships · Companies Act 1967, s. 145(1) · ACRA, Step 4.3: Choosing company directors & other key officers · ACRA, Step 4.4: Deciding on share capital & share types · ACRA, Due dates & requirements for annual general meetings · ACRA, Deadline & requirements for annual returns · ACRA, Post-registration guide: Local company · Singapore Customs, Import operations overview (UEN, Customs account, TradeNet; GST relief up to SGD 400) · SFA, Application process & fees for licence / permit for food retail (Food Shop SGD 195, Food Stall SGD 32, supermarket SGD 250 / 500) · SFA, Requirements for home-based food businesses (no SFA licence; restrictions) · SFA, Application process & fees for licence / registration for food manufacturing & storage (application fee SGD 147.20; licence fees; valid 1 year)

核查日期: 2026年11月10日

按典型情况估算：未计入增值税、创业优惠、其他收入和家庭相关扣除。不构成税务建议。