Corporate Tax Comparison

Canada vs Singapore

Compare Canada and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Canada: 4/04/2026 · Singapore: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Canada

Singapore

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Canada: 4/04/2026 · Singapore: 4/04/2026

Corporate Income Tax (CIT)

Canada

Singapore

General CIT Rate:

Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.

General CIT Rate:

CIT Return Due Date:

After six months from the end of the company's fiscal year.

CIT Return Due Date:

November 30

CIT Payment Due Date:

Typically, two months after the end of the company's tax year.

CIT Payment Due Date:

Tax assessment notice shall be delivered within one month.

CIT Estimated Payment Due Date:

Tax installment payments are usually due on the last day of each month.

CIT Estimated Payment Due Date:

The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.

Withholding Tax (WHT)

Canada

Singapore

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/10

Value-Added Tax (VAT)

Canada

Singapore

General VAT Rate:

5% - 15%

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Canada

Singapore

General Capital Gain Tax Rate:

Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Canada

Singapore

Composite Effective Average Tax Rate:

23.74

Composite Effective Average Tax Rate:

16.09%

Composite Effective Marginal Tax Rate:

13.74

Composite Effective Marginal Tax Rate:

13.15%

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