What is the corporate tax rate in Singapore?

The corporate tax rate is 17%

 <Tax exemption>

Newly incorporated companies will be exempted from 75% corporate income tax rate on the first S$100,000 taxable income for each of the first three tax filing years if they meet the following conditions:

• The company is incorporated in Singapore
• The company is a tax resident in Singapore
• The company has no more than 20 shareholders
• The company has at least 1 individual shareholder holding more than 10% of shares

 
Income tax filings for newly incorporated companies in the first 3 years:

4.25% on the first S$100,000 on taxable income 
8.50% on the next S$100,000

Income tax filings after the first 3 years:

4.25% on the first S$10,000 taxable income
8.5% on the next S$190,000