A non-resident individual (other than a director and actor) who exercises a short term employment in Singapore for not more than 60 days shall be exempt for tax in Singapore.
However, individual resided in Singapore for not more than 60-183 days shall be taxed at a 15% tax rate.
Corporate Tax Rate
The standard corporate tax rate in Singapore is 17%. A partial tax exemption is eligible for first SGD 300,000 of chargeable income. Under this condition, 75% of the first SGD 10,000 of chargeable income is tax exempt and 50% of the next SGD 290,000 of chargeable income is tax exempt.