Cayman Islands vs Singapore
Corporate Tax Comparison
Time of Update: Cayman Islands: 4/05/2026 / Singapore: 4/04/2026
Compare Cayman Islands and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cayman Islands vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cayman Islands
Singapore
General CIT Rate:
N/A
General CIT Rate:
17
CIT Return Due Date:
The Cayman Islands has no tax reporting requirements.
CIT Return Due Date:
November 30
CIT Payment Due Date:
N/A
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
N/A
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)
Cayman Islands
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cayman Islands
Singapore
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Cayman Islands
Singapore
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
13.15%
