M&A Allowance in Singapore: The Tax Relief SME Buyers Keep Missing (2026 Guide)

M&A Allowance in Singapore: The Tax Relief SME Buyers Keep Missing on Share Acquisitions (2026 Guide) When a Singapore company buys the shares of another business, the legal fees, due diligence costs and the purchase price itself do not simply vanish from the books. Yet many SME directors never claim the one piece of tax [...]

GST Assisted Self-Help Kit (ASK): IRAS’ Voluntary Disclosure Framework Before a GST Audit

Most Singapore GST-registered businesses only think about self-review when IRAS knocks. But there is a lighter-touch, IRAS-endorsed framework that is meant to be used long before that point, and in many cases must be used, not because a business is under an audit, but because it wants to apply for or renew a GST scheme. [...]

Employee Share Option Scheme (ESOS) and ESOW Plans: Singapore Tax Treatment for Employers and Employees

Singapore companies increasingly use employee share options and share ownership plans to attract and retain key staff, especially in the startup and technology sectors where cash salaries alone cannot compete with regional or Silicon Valley offers. But the tax treatment of these schemes catches out both employers and employees more often than almost any other [...]

GST Zero-Rating for International Services: Freight Forwarders, Logistics and Shipping

Singapore's position as a freight and shipping hub means many logistics operators handle almost exclusively international cargo, and it is tempting to assume that anything connected to an overseas shipment can simply be zero-rated. That assumption is where a great deal of GST exposure begins. Zero-rating for services is governed by a specific, technical provision [...]

CPF Contributions for Company Directors Singapore

Most Singapore business owners know, in broad terms, that CPF is compulsory for employees. What trips many sole owner-directors up is that a director is not automatically an "employee" for CPF purposes at all. Whether CPF is compulsory, optional, or simply not applicable depends on how the director is paid and in what capacity, and [...]

Income Tax and GST Treatment of BCRS Deposits: What Singapore Beverage Manufacturers, Importers and F&B Retailers Must Know

From 1 April 2026, every beverage manufacturer, importer, supermarket and F&B outlet selling regulated bottled or canned drinks in Singapore has had to grapple with a new 10-cent line item: the Beverage Container Return Scheme (BCRS) deposit. The National Environment Agency (NEA) designed the scheme to lift Singapore's recycling rate and reduce packaging waste, but [...]

CPF Contribution Rate Rises Again From 1 January 2027 for Workers Aged 55-65

From 1 January 2027, Singapore employers will need to pay higher Central Provident Fund (CPF) contributions for employees aged above 55 to 65. The Central Provident Fund Board (CPF Board) has confirmed the new contribution rate table, and the changes apply automatically to wages earned from that date, regardless of when payroll is actually processed. [...]

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