Canada vs Singapore
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Singapore: 4/04/2026
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.
Canada vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
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:
17
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):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
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:
N/A
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%
