Cyprus vs Singapore
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Singapore: 4/04/2026
Compare Cyprus and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Singapore
General CIT Rate:
12.5
General CIT Rate:
17
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return Due Date:
November 30
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
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)
Cyprus
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Singapore
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Cyprus
Singapore
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
13.15%
