Singapore Pte via Osome SG — Japanese SaaS Founders
Singapore Pte suits Japanese SaaS founders scaling into ASEAN markets and needing SG-region reputation. Requires local resident director — Osome bundles nominee at SGD 1,080+/year including secretary and filings.
Singapore applies IRAS CIT at 17% flat with startup exemption (75% on first SGD 100k for first 3 assessment years). JP-SG tax treaty grants 5% withholding on dividends (vs Japan domestic 20.42%).
Japan side: NTA Anti-Tax Haven Rules apply if effective rate below 20% — Singapore's 17% falls within scope but startup exemption plus active-business tests can qualify for CFC exemption. Consult a Japanese zeirishi for CFC analysis.
Model the full outlay, not just the setup fee
- SetupOsome (Singapore) setup$1,650
- AnnualYear 2 renewal$1,080
What the tax authority sees
Singapore Pte falls under IRAS CIT at 17% flat with startup exemption; requires local resident director; JP-SG tax treaty gives 5% withholding on dividends.
National Tax Agency treats worldwide income; foreign subsidiaries reportable under CFC rules (Anti-Tax Haven Rules, Act on Special Measures Concerning Taxation).
Singapore Pte suits Japanese SaaS scaling into ASEAN; JP-SG treaty avoids full Anti-Tax Haven attribution — CIT above 20% is helpful.
- 01Japan Anti-Tax Haven Rules apply if effective rate below 20% — SG 17% falls in scope
- 02Nominee director cost SGD 1,800-3,000/year
- 03Singapore CIT 17% flat with startup exemption on first SGD 100k for 3 years
- 04Japan CFC filing on Form 別表 for foreign subsidiaries
From filing to funded bank account
Singapore Pte Ltd vs UAE Free Zone (MEYDAN)
FAQ
Japan-Singapore Double Tax Treaty grants 5% withholding on dividends (vs Japan domestic 20.42%) and 10% on royalties. This makes dividend distributions from SG Pte to Japanese parent more efficient than dividend from a non-treaty jurisdiction.
Start filing with Osome (Singapore)
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.