Outline
In short: A Singapore branch is not a separate company. It’s your foreign company registered with ACRA so it can do business here, and the parent is fully liable for its debts. You need at least one authorised representative who lives in Singapore, a local registered office, and the parent’s certified documents. A branch is taxed at the 17% corporate rate but can’t claim the start-up tax exemption, which is why most founders choose a subsidiary instead. PHP registers branches from S$2,800.
Branch registration prices
| Service | Price |
|---|---|
| Branch registration | S$2,800 (ACRA fees separate) |
| Registered address | S$300 a year |
| Accounting (excludes tax filing) | S$1,200 |
| Bank account opening support | S$1,500 |
What is a branch office in Singapore?
A branch is an extension of a foreign company. ACRA registers it as a “foreign company” under Part 11 of the Companies Act 1967. It has the same name and legal identity as the parent, and the parent is responsible for everything the branch does.
That’s the key difference from a subsidiary, which is a new Singapore private limited company owned by the parent, with its own limited liability.
Branch or subsidiary: which should I choose?
| Branch | Subsidiary (Pte Ltd) | |
|---|---|---|
| Legal entity | Same as foreign parent | Separate Singapore company |
| Liability | Parent fully liable | Limited to the subsidiary |
| Local person needed | At least 1 locally resident authorised representative | At least 1 director ordinarily resident in Singapore |
| Start-up tax exemption | Not available | Available if conditions are met |
| Partial tax exemption | Available | Available |
| Singapore tax resident | Only if the parent is controlled and managed in Singapore | Yes, if controlled and managed here |
| Accounts filed with ACRA | Branch accounts and parent’s accounts | Its own accounts |
A branch suits companies that want a simple sales or project presence and are happy for the parent to carry the risk. A subsidiary suits founders who want limited liability, Singapore tax residency and the start-up exemption. See our company registration service if a subsidiary fits better.
What do I need to register a Singapore branch?
- Name approval: the branch uses the parent’s name.
- Authorised representative: at least one person who meets local residency requirements. ACRA notes the representative can be held personally responsible if the company does not meet its legal requirements.
- Registered office in Singapore, not a P.O. box, open and accessible to the public for at least three hours during normal business hours on each business day. It doesn’t have to be where you operate.
- Parent documents: a certified true copy of the certificate of incorporation and the constitution, with certified English translations if needed, and its latest financial statements if required.
- Details of the parent’s directors.
- Memorandum of appointment of the authorised representative.
Registration is done on Bizfile by a registered filing agent such as PHP.
How is a Singapore branch taxed?
IRAS treats branch profits as income of the foreign company earned in Singapore, taxed at the corporate rate of 17%. Points to know:
- A branch can’t claim the start-up tax exemption, which needs a Singapore-incorporated company, but can claim the partial tax exemption.
- A branch is not a Singapore tax resident unless the foreign company is controlled and managed in Singapore, so it usually can’t rely on Singapore’s tax treaties.
- Profits sent back to the parent are not taxed again in Singapore as dividends.
- For YA2026, IRAS gives a 50% corporate income tax rebate capped at S$40,000. Check IRAS’s rebate page for how it applies to your branch.
What are the challenges of running a branch?
- Unlimited exposure for the parent. A claim against the branch is a claim against the whole foreign company.
- Two sets of accounts. ACRA needs the branch’s accounts and the parent’s, so the parent’s year-end work affects your Singapore filing.
- Fewer tax reliefs. No start-up exemption and, as a non-resident, usually no treaty access.
- A resident representative is personally on the hook for compliance, so choose that person carefully.
If any of these worry you, compare a subsidiary before you commit.
What must a branch file every year?
A branch must file an annual return with ACRA together with its own branch accounts and the parent’s financial statements. It must also file Form C or Form C-S with IRAS and its Estimated Chargeable Income (ECI). Changes, such as a new authorised representative or a new registered office address, must be updated with ACRA within 30 days. See our annual filings guide.
How much does it cost to set up a branch?
PHP registers a branch office for S$2,800. Ongoing items, such as a registered address (S$300 a year), accounting (from S$1,200, tax filing quoted separately) and a corporate bank account (S$1,500), depend on what you need. ACRA’s own name and registration fees are payable on top; see ACRA’s fee page.
Can staff of the branch get an Employment Pass?
Yes. A registered branch can apply for work passes for its staff, subject to MOM’s criteria (for new applications from 1 January 2027, the EP qualifying salary starts at S$6,000, or S$6,600 in financial services, and rises with age). We have a 96% EP success rate across 1,000+ applications (PHP internal records). We also offer a free EP eligibility check. See our Employment Pass service.
How PHP helps
Since 2008 we’ve registered branches and subsidiaries for foreign companies from 30 Petain Road, Singapore 208099. We’ll help you choose between them, prepare and file the documents, and keep you compliant. Documents can be signed remotely.
Ask us whether a branch or subsidiary fits →
FAQ
Can a foreign company open a branch in Singapore?
Yes. It registers with ACRA as a foreign company and must appoint at least one authorised representative resident in Singapore.
Is a branch a separate legal entity?
No. It’s part of the foreign parent, which is fully liable for its debts and obligations.
Does a Singapore branch get the start-up tax exemption?
No. A branch can’t claim it, but it can claim the partial tax exemption. Profits are taxed at 17%.
Can I convert a branch into a subsidiary later?
Yes, by incorporating a Singapore company, moving the business into it and deregistering the branch. Plan the tax and contract transfers first.
How much does PHP charge to register a branch?
S$2,800, plus ACRA’s own name and registration fees.
Does a branch need a local person?
Yes. At least one authorised representative who is ordinarily resident in Singapore.
Branch or subsidiary — which is better?
A subsidiary is a separate company with limited liability that can claim the start-up tax exemption. A branch can’t, and the parent is liable for its debts.
Questions about your company? WhatsApp us or contact us. Free EP eligibility check, and you can sign documents remotely.
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We want to setup a office branch in Singapore
Dear Shubham
A branch of the foreign company that operates in Singapore is legally part of the foreign company and is not its own entity. This is an important point since it means that the foreign company’s head office bears the ultimate responsibility for any liabilities arising due to the acts of commission or omission of the Singapore branch office.
R. Paul