YA 2026 RATE CARD · MERCER TAX ADVISORY
Singapore tax advice that holds at the IRAS desk.
17%
Corporate tax rate
Held since YA 2010
9%
GST (from 2024)
Up from 8% in 2023
S$1m
GST registration
Annual turnover threshold
30 Nov
Form C-S due
For businesses under S$5m
75%
Start-up exemption
First S$100k, first 3 YAs
S$200k
Partial exemption
Next chargeable income
21 days
ECI extension
If on GIRO + tax-pay-by-instalment
0
Clients over 5 yrs
Of thirty-five on the books
Corporate compliance, personal income tax, cross-border structures. SCTP-accredited; thirty-five business clients on the books.
Form C-S · ticking···days to 30 NovMost penalties begin the day after.
Calendar of deadlines · YA 2026
A tax year, on one page.
- JAN31
GST F5 · Q4 2025
Quarterly return. Late = 5% penalty + 2%/mo.
- FEB·
Catch-up month
We close last year's books and prep ECI.
- MAR31
ECI filing
Estimated Chargeable Income. 3-mth relief if qualified.
- APR15
GST F5 · Q1
Quarterly return.
- APR18
Form B / B1
Personal income tax for self-employed.
- JUL15
GST F5 · Q2
Quarterly return.
- OCT15
GST F5 · Q3
Quarterly return.
- NOV30
Form C-S deadline
Corporate tax return. Don't be late.
Singapore corporate and personal tax. We represent businesses in IRAS queries, advise on cross-border structures, and file individual returns for high-net-worth clients. Twenty-one of our business clients have been with us for more than five years.
Mercer Tax Advisory
On the desk · where the figures get marked
Working papers · retained twelve years
Returns filed · clean, on time
0+since 2008
Every figure on every one of them, marked by hand before it left this office.
Schedule · MTA / PLN / 26-01Prepared by · SCTP-accredited
Ref · planning-call worksheet
Workings
A forty-five-minute call. Worth this much, on paper.
Line
SGD
Chargeable income · YA 2026
From draft accounts
850,000
Less · partial exemption (S$200k)
Sec 43(6A) computed
(152,500)
Adjusted chargeable income
697,500
Tax at 17%
Headline corporate rate
118,575
Less · CIT rebate cap
YA 2026 budget measure
(15,000)
Tax payable for the year
Recovered, in one structural decision, on the call.
103,575
Not ready for a call yet? Send us a paragraph on what you need and we will reply in writing, on point.
Reply slip · detach here
Form MTA-26 · planning call
Amount remittable on booking
S$0S$580/hr normal rate
The planning call is on the practice. Most clients recover the call cost in the ECI three-month relief on tax payable, alone.
Prepared
Mercer · SCTP
Shenton Way
Caseload
35 firms · 40 individuals
Capped, intentionally.
Eleven years Big Four · Eighteen independent · Twenty-one clients past five years
Reviewed · MTA · 2026