Singapore holding company
A Singapore-resident company pays 17% corporate tax, but under the one-tier system its dividends are tax-free for shareholders, there is no withholding tax on dividends, and there is no general capital gains tax. Foreign dividends, branch profits and service income can be exempt when remitted if they were taxed abroad at a headline rate of at least 15%. Substance is now essential, especially since the 2024 rule taxing foreign disposal gains of entities without economic substance.
- Founders relocating to Singapore who want to hold an Asia-Pacific group.
- Groups with real operations in Asia wanting a well-regarded treaty jurisdiction.
Reviewed 2026-09-29. Research, not advice.