ARH Consultancy

Business Relocation · Destination

Relocating a business to Singapore

Singapore is chosen for governance and access rather than for the lowest rate. It is a substance-friendly jurisdiction with a deep treaty network, and it expects a real business in return.

Tax and corporate landscape

  • Corporate tax at a headline 17%, with partial exemptions and start-up relief reducing the effective rate for smaller companies.
  • No capital gains tax and no withholding tax on dividends paid to shareholders.
  • Foreign sourced income can be exempt where specific conditions are met.
  • GST applies once the registration threshold is crossed.
  • One of the widest treaty networks in Asia, which matters for cross-border royalties, interest and services.
  • A domestic top-up tax applies to in scope large multinational groups.

Substance and residency

  • Every company needs at least one locally resident director and a company secretary.
  • Corporate tax residence follows where control and management is exercised, so board activity has to move.
  • Employment Pass or ONE Pass routes cover founders and senior hires, subject to salary and qualification criteria.
  • A registered local office address is mandatory.
  • Annual filings with ACRA and IRAS are strictly enforced and calendar driven.
  • Certificates of residence for treaty purposes depend on demonstrable local control.

Timeline and cost drivers

  1. 01

    Weeks 1 to 4

    Feasibility and comparison work, entity choice, resident director solution, UK exit modelling and founder residence planning.

  2. 02

    Weeks 3 to 8

    Incorporation, corporate secretarial setup, bank account opening and Employment Pass applications for founders and key staff.

  3. 03

    Weeks 8 to 16

    Office lease, payroll and CPF where applicable, transfer of contracts and IP, GST registration if in scope, first compliance calendar issued.

What ARH handles

  • Country assessment comparing Singapore against your other shortlisted destinations on commercial and tax grounds.
  • UK exit position: corporate deemed disposal exposure, temporary non-residence and the founder's Statutory Residence Test path.
  • Structure design for where IP, contracts and profit should sit, with treaty and withholding modelling.
  • Substance and governance plan covering board composition and where decisions are genuinely taken.
  • Implementation roadmap with costs, dependencies, risks and sequencing.
  • Coordination and quality control across every local adviser on the file.

What local partners handle

  • Incorporation and ACRA filings.
  • Resident director and company secretarial services.
  • Employment Pass and immigration processing.
  • Local accounting, tax computations and GST returns.
  • Payroll and employment documentation.
  • Office space and commercial leases.

We coordinate these partners, we do not hold offices in this market. See our relocation approach and our guide to offshore company formation.

Sources

Rates, thresholds and regimes change. Treat this page as an orientation, not as advice for your position.

Private Consultation

A conversation, in confidence.

Every engagement begins with a structured discovery, an honest read of your position, your ambitions, and the jurisdictions where they align.

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