Liechtenstein vs Singapore

12.5

17

July 1st (may be postponed)

November 30

Within 30 days of receiving the evaluation.

Tax is payable within one month from the date of the Notice of Assessment.

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

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. No estimated chargeable income (ECI) needs to be filed for a year of assessment when the company's annual revenue for the financial year is S$5,000,000 or below and its ECI is nil (the IRAS ECI filing waiver).

0

0

0/15/10

8.1

9

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

16.09%

13.15%