Singapore has become a leading hub for global business thanks to its strong legal system, open economy, and favourable tax environment. Many international companies choose it as their base in Asia to expand operations and access new markets.
If you are planning to establish a presence in Singapore, there are several ways to register your business, depending on your goals. This guide walks you through the company incorporation options, explaining how they differ in legal standing, liability, tax treatment, and compliance.
By the end of this article, you'll be equipped to choose the best registration pathway and get your Singapore company set up smoothly and efficiently for 2026 and beyond.
Business Entity Options
To operate in Singapore, a foreign company typically establishes one of three main entities: a Subsidiary, Branch Office, or Representative Office. This table compares these three structures based on their legal standing, corporate liability, tax treatment, and compliance obligations.
| Feature | Subsidiary | Branch Office | Representative Office |
|---|---|---|---|
| Legal Status | Separate legal entity | Extension of parent company, not a legal entity | Not a legal entity |
| Liability | Limited liability for shareholders | Parent company liable for all operations | Parent company liable for all operations |
| Business Activities | Any lawful business; sector licensing may apply | Same business activities as parent company | Non-revenue research and liaison only |
| Registration Method | Corporate service provider via ACRA Bizfile | Corporate service provider via ACRA Bizfile | Corppass Admin with NRIC/FIN or local proxy via EnterpriseSG |
| Application Fee | SGD 300 | SGD 300 | SGD 200 |
| Tax Position | 17% corporate tax | 17% corporate tax on SG-source income and foreign income received | No tax as no income generated |
| Tax Exemptions | Eligible for Start-Up Tax Exemption and Partial Tax Exemption | Partial Tax Exemption only | Not applicable |
| Annual Filings | Annual return and financial statements with ACRA | Annual return and financial statements of parent company and branch with ACRA | No annual filing obligations under Companies Act |
| Required Personnel | 1 local director, 1 local secretary, and at least 1 shareholder | 1 authorised representative who is locally resident | 1 Chief Representative appointed by parent company |
4 Ways to Register a Foreign Company in Singapore
In addition to the three business entity types we covered earlier, there's a fourth option: Transfer of Registration.
In this section, we'll walk through all 4 registration pathways and examine what each involves in terms of requirements, benefits, and limitations.

Note: All company registrations in Singapore are handled through ACRA, the government body that regulates businesses. Foreign companies are required to appoint a licensed corporate service provider (CSP) to submit the registration on their behalf.
Subsidiary
A subsidiary company is a Singapore-incorporated company that can be fully owned by a foreign parent. Since it is incorporated locally, it is treated as a separate legal entity and enjoys the same standing as a local company under the Companies Act.
Most subsidiaries are set up as a private limited company (Pte. Ltd.) because this structure offers limited liability and allows 100% foreign ownership. If control and management are exercised in Singapore, the company may be treated as a Singapore tax resident, which can unlock treaty benefits and certain tax exemptions if the conditions are met.
To set up a subsidiary, you will need:
- At least 1 shareholder, either an individual or a company.
- At least 1 locally resident director (such as a Singapore citizen, Permanent Resident, or eligible pass holder).
- A company secretary appointed within 6 months of incorporation.
- A registered office address in Singapore that is open to the public for at least 3 hours during business hours on each working day.
- Minimum issued share capital of SGD 1.
The application fee is SGD 300.
Required Documents
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Branch Office
A branch office is an extension of the foreign parent company in Singapore, not a separate legal entity. This means the parent company is fully liable for its obligations. A branch suits companies that want to operate under their existing corporate identity and maintain direct control from overseas without creating a new entity.
A Singapore branch is taxed at the standard corporate tax rate of 17% on income arising in Singapore and foreign income received in Singapore. Unlike a locally incorporated company, a branch is treated as a non-resident company, which means it does not qualify for the start-up tax exemption or most SME grants that require at least 30% local shareholding.
Unlike subsidiaries, a branch must file annual returns for its Singapore operations and the parent company with ACRA. It must also update Bizfile within 30 days if there are changes to its authorised representative, company name, or registered office.
To register a branch office in Singapore, a foreign company must meet these key requirements:
- Appoint at least 1 authorised representative who is ordinarily resident in Singapore (such as a Singapore citizen, Permanent Resident, or Employment Pass holder).
- Have a registered office address in Singapore that is open for at least 5 hours between 9 a.m. and 5 p.m. on business days.
The application fee is SGD 300.
Required Documents
Representative Office
A representative office (RO) is a temporary setup that lets a foreign company test the waters in Singapore without committing to a full business presence. It is not a legal entity and cannot carry out profit-making activities. Instead, its role is limited to research and liaison work such as studying the local market, understanding regulations, and building business contacts.
An RO is approved for 1 year at a time and can be renewed annually for up to 3 years. After this period, companies that want to continue operating in Singapore will need to register either a branch office or a subsidiary.
To qualify, the foreign company must meet these conditions:
- Appoint a Chief Representative to manage the RO’s activities in Singapore
- Be established for at least 3 years.
- Have annual sales of at least USD 250,000.
- Appoint no more than four staff members in Singapore.
- Create a CorpPass account with an Admin who has an NRIC or Foreign Identification Number (FIN). If no one qualifies, a local proxy must be appointed to handle the application.
The application fee is SGD 200.
Required Documents

Note: Being appointed as a Chief Representative does not automatically give a foreigner the right to work in Singapore. They must apply for an Employment Pass from the Ministry of Manpower before they can take up the role.
Transfer of Registration
Transfer of registration, also known as inward re-domiciliation, lets a foreign company shift its place of incorporation to Singapore while keeping its name, history, and brand identity intact. This option is meant for businesses that want to relocate their base of operations or headquarters to Singapore without going through the process of winding up and starting a new entity.
Once approved, the company is registered in Singapore as a private limited company. From that point, it is treated like any other Singapore-incorporated company and must comply with the Companies Act. All existing obligations, liabilities, assets, and rights continue as before.
The company must also submit proof of deregistration in its original country of incorporation within 60 days of completing registration in Singapore.
To be eligible, a company must meet several conditions under the Companies Act:
- Satisfy at least two of the following: total assets above SGD 10 million, annual revenue above SGD 10 million, or more than 50 employees.
- Be able to pay debts as they fall due and not be under liquidation, judicial management, or winding up.
- Outward re-domiciliation must be permitted by the home jurisdiction, with all local requirements there met.
- The application cannot be made to defraud creditors and must be submitted honestly.
The application fee is SGD 1,000.
Required Documents
Key Takeaways
Registering a foreign company in Singapore can take different forms depending on your goals. A subsidiary gives you full control and local tax benefits. A branch keeps your foreign identity but leaves the parent company liable. A representative office is only for short-term research and cannot earn revenue. Transfer of registration is mainly for companies moving their place of incorporation to Singapore.
Whichever business structure you choose, registration comes with strict compliance rules and document requirements. Foreign businesses must go through a corporate service provider to file with ACRA or Enterprise Singapore. At Statrys, we handle Singapore company registrations, provide nominee director services, and offer accounting and business account solutions under one roof, so you can run your company more smoothly from day one.
FAQs
What are the main options for foreign companies to register in Singapore?
Foreign companies can register through 4 routes: subsidiary company, branch office, representative office, or transfer of registration.





