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Asia · Private Limited (Pte Ltd)

Singapore Business Entity Types: Complete Comparison (2026)

Singapore legal entity types: Private Limited (Pte Ltd) vs sole trader vs branch. Cost, liability, tax, when to use which. 2026 comparison.

Most common business entity in Singapore

The Private Limited (Pte Ltd) is the standard choice for most small- to mid-size businesses in Singapore. Like a US LLC, it provides limited liability protection separated from the owners' personal assets. Must appoint local director (nominee ~$1.5-3k/yr) and corporate secretary ($600+/yr).

The full menu of Singapore business structures

StructureLiabilityTaxBest for
Private Limited (Pte Ltd)Limited17% corporateMost operating businesses
Sole proprietor / self-employedUnlimited personalPersonal income tax ratesFreelancers, one-person services
PartnershipJoint and severalPass-through to partnersProfessional services (law, accounting)
Branch of foreign companyParent company liability17% on Singapore-source profitsForeign companies entering Singapore market
Public limited companyLimitedSame as Private Limited (Pte Ltd) but stricterCompanies preparing for listing

Which one should you pick?

  • Freelance or one-person service in Singapore? Self-employed structure if simple, Private Limited (Pte Ltd) if you want liability protection.
  • Software / e-commerce / agency? Private Limited (Pte Ltd) — standard, scalable.
  • Operating an existing foreign company in Singapore? Branch (simpler) or subsidiary Private Limited (Pte Ltd) (more substance).
  • Planning to raise venture capital? Confirm investors accept Singapore entities. Many require a US Delaware C-Corp flip — see US company formation.
  • Holding company for IP or other companies? Private Limited (Pte Ltd) with minimal substance requirements.

The Private Limited (Pte Ltd) in one paragraph

Private Limited (Pte Ltd) is Singapore's primary limited liability vehicle. Minimum paid-up capital: nominal. Headline corporate tax: 17%. First S$200k of chargeable income gets 75% exemption on first S$10k and 50% on next S$190k; effective rate often 5-8% for SMEs.. Banking accessibility: 9/10. Privacy: 5/10 (UBO non-public). Remote formation: yes. Processing time: 1 business day.

For US comparison, see Singapore vs USA. For non-resident formation specifics, see forming a Singapore company as a non-resident.

Authoritative source
Singapore official business registry / authority
Last verified: 2026-05-15