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Partial Tax Exemption for Companies (PTE)
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· Last verified 23 Oct 2026
· Last verified 23 Oct 2026All companies not claiming the start-up exemption get 75% exemption on the first S$10,000 and 50% on the next S$190,000 of normal chargeable income.
- Support
- Max exemption S$102,500 of chargeable income per YA (YA 2020 onwards).
- Maximum funding
- No fixed cap published
- How to apply
- No separate application needed
- Apply before starting?
- Check official page
Recent changes
No change in Budget 2025/2026.
Who is eligible
- Any company liable to Singapore tax that is not claiming the start-up tax exemption
Quick eligibility check
- 1. Is your company liable to Singapore corporate income tax?
- 2. Is your company NOT claiming the start-up tax exemption this YA?
- 3. Does your company have normal chargeable income this YA?
- 4. Will you file your corporate tax return on time?
0 of 4 answered.
What it covers
- Not cost-based
How to apply
- File Form C-S/C; exemption applied automatically
Documents you need
- Form C-S / C-S Lite / C
Frequently asked questions
What is the Partial Tax Exemption for Companies?
All companies not claiming the start-up exemption get 75% exemption on the first S$10,000 and 50% on the next S$190,000 of normal chargeable income.
How much funding does PTE give?
Max exemption S$102,500 of chargeable income per YA (YA 2020 onwards).
Who is eligible for PTE?
Any company liable to Singapore tax that is not claiming the start-up tax exemption
Do I need to apply for PTE?
No separate application is needed. Automatic via Form C-S/C filing
What documents do I need for PTE?
Form C-S / C-S Lite / C.
Sources
Information last verified on 23 Oct 2026. Grant rules change often. Always confirm with IRAS before you apply.
