From 1 January 2026, the CPF Ordinary Wage (OW) ceiling rose to S$8,000 a month, up from S$7,400. This is the final step in a multi-year schedule that has gradually raised the ceiling from S$6,000 in 2023 to S$8,000 in 2026, and for many Singapore employers it means CPF contributions are now due on a [...]
Every retail, F&B, or office-based Singapore company eventually spends money doing up its premises, a new shopfront, reconfigured office layout, fresh paint and fixtures. Many directors assume this spending simply sits on the balance sheet as a capital cost with no immediate tax relief. In fact, Section 14N of the Income Tax Act 1947 gives [...]
XBRL filing exemptions in Singapore: Frequently asked questions. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough covering solvent exempt private companies, the S$500,000 Simplified XBRL threshold and common mistakes.
Capital vs revenue expenditure under the Income Tax Act: Frequently asked questions. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough covering eligibility, the common law tests, costs and common mistakes.
IRAS Voluntary Disclosure Programme (VDP): Frequently asked questions. For Singapore SMEs managing tax and accounting compliance, including legacy PIC claim clean-up. Practical 2026 walkthrough covering eligibility, penalties, cost and process.
XBRL filing - full vs simplified - Frequently asked questions. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough covering eligibility, requirements, costs, process, and common mistakes.
Allowable business expenses under the Income Tax Act - Frequently asked questions. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough covering eligibility, requirements, costs, process, and common mistakes.
Productivity and Innovation Credit (PIC) legacy treatment - Frequently asked questions. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough covering eligibility, requirements, costs, process, and common mistakes.
Corporate tax exemptions and partial-exemption scheme: Frequently asked questions. For Singapore SMEs managing tax and accounting compliance.
Reverse-charge and Overseas Vendor Registration (OVR): Frequently asked questions. For Singapore SMEs managing tax and accounting compliance.