Practical Law: Tax Residency of Companies in Singapore (2026)

12 October 2026

Allen & Gledhill Partner Sunit Chhabra contributed the 2026 update to the Practical Law practice note on Tax Residency of Companies in Singapore. The practice note sets out the situations where a company is subject to Singapore corporate income tax. It discusses when a non-Singapore resident company has a permanent establishment in Singapore and how permanent establishments are taxed under Singapore law. It also describes how the right to tax a company’s profit may be allocated under a double tax treaty if a company is tax resident in two jurisdictions.

Reproduced from Practical Law with the permission of the publishers. For further information, visit www.practicallaw.com.