Singapore Company Incorporation Step by Step for Foreign Founders新加坡公司注册分步指南（外国创始人视角） 新加坡公司注册分步指南（外国创始人视角）

Before you file: the 3 checks that prevent 90% of reworks申报前：避免 90% 返工的 3 项检查

Check 1 — Founder tax residency检查 1 — 创始人税务居民身份

Confirm each founder's tax residency at the date of incorporation. A US green card holder sitting on top of a Singapore Pte Ltd creates CFC exposure and Form 5471 filings from day one — often the wrong architecture entirely, and better caught before the entity exists than afterwards. 在注册日期确认每位创始人的税务居民身份。若美国绿卡持有人持有新加坡 Pte Ltd，从第一天起就触发 CFC 与每年 Form 5471 申报 — 很可能是错误架构，应在实体成立前发现，而非事后补救。

Check 2 — Source of capital检查 2 — 出资来源

If any founder is a PRC tax resident contributing capital, ODI filings with MOFCOM and NDRC plus SAFE foreign-exchange registration must be in motion before funds leave China. Singapore incorporation itself does not require ODI, but funding the entity without ODI creates a downstream violation that only surfaces at the next banking or investor event. 若有大陆税务居民创始人出资，MOFCOM + NDRC 境外投资备案与 SAFE 外汇登记须在资金出境前启动。注册新加坡实体本身不需要 ODI，但在没有 ODI 的情况下注资会制造后续违规，通常在下一次开户或投资人事件暴露。

Check 3 — Name availability + business activity (SSIC) code检查 3 — 公司名称可用性 + 业务活动（SSIC）代码

Run the proposed name through ACRA's BizFile+ name search and pick the correct SSIC code for the primary business activity. The SSIC code flows into GST thresholds, industry-specific licensing (financial services, food, education trigger separate regimes), and appears on tax filings. Changing it later is a fresh filing with ACRA. 在 ACRA BizFile+ 查名，并为主要业务活动选定正确 SSIC 代码。SSIC 代码会联动 GST 起征、行业牌照（金融、餐饮、教育等走单独监管）、并出现在税务申报中。日后更换需再次向 ACRA 申报。

The ACRA incorporation stepsACRA 注册步骤

1. Reserve the company name.预留公司名称。 Submitted via BizFile+. Typical approval within hours; flagged names (financial, legal, regulated terms) trigger referral to the relevant authority and can take 14+ days.通过 BizFile+ 提交。一般数小时核准；涉及金融、法律、受监管词的名称需转至相应主管，可能需 14 天以上。
2. Prepare the constitution and appointments.准备公司章程与任命。 Use the ACRA model constitution unless there is a clear reason not to. Decide on directors (at least one ordinarily resident in Singapore), shareholders, paid-up capital, share classes, and registered address.如无特殊需求，直接使用 ACRA 示范章程。确定董事（至少一位惯常居住新加坡）、股东、实缴资本、股份类别、注册地址。
3. File incorporation via BizFile+.通过 BizFile+ 提交注册。 Filed by a Singapore-licensed service provider on your behalf (required for foreign founders without SingPass). Typical approval: same business day to 3 business days once documents are complete.由新加坡持牌服务商代为提交（无 SingPass 的外国创始人必须走服务商）。资料齐全后，通常当天至 3 个工作日核准。
4. Receive the Business Profile (BizFile extract).收到公司资料（BizFile 企业档案）。 The Business Profile is the single document banks, IRAS, and counterparties ask for. Keep a clean PDF + hard copies.BizFile 企业档案是银行、IRAS、交易对手最常索要的文件。保留干净的 PDF 与纸质副本。

Nominee director, registered office, and corporate secretary名义董事、注册地址与公司秘书

Three roles are legally required and commonly outsourced to a Singapore corporate service provider: 三个角色在法律上必需，通常外包给新加坡公司服务商：

• At least one director ordinarily resident in Singapore. Where no founder is resident, a nominee director is engaged. A good nominee is a licensed individual who actually reviews and signs — not a name-rent service. Expect S$1,800–3,500 per year.至少一位惯常居住新加坡的董事。若无创始人居住新加坡，需聘用名义董事。好的名义董事是真正审阅并签字的持牌人士 — 不是"挂名出租"。年费约 1,800–3,500 新币。
• A registered office address. Not a PO box. Must accept government mail during business hours. Often provided by the service provider.注册地址。不能是邮政信箱，须在工作时间接收政府信件。一般由服务商提供。
• A qualified company secretary, appointed within 6 months of incorporation. Must be a Singapore-resident natural person qualified under the Companies Act.合资格公司秘书，须在注册后 6 个月内任命。须为符合《公司法》资格的新加坡居民自然人。

Paid-up capital: the legal minimum vs the banking minimum实缴资本：法定最低 vs 银行期望

Legally you can incorporate with SGD 1. Practically, banks evaluating your account application look at paid-up capital as one substance signal alongside directors, address, and business plan. A SGD 1 company with no proven substance will not clear KYC at DBS, OCBC, or UOB. Typical founder-friendly range is SGD 10,000–50,000 paid up at incorporation; family office and 13O/13U structures operate at a materially higher bar (commonly S$200k+ for 13O committed AUM pathways and S$50m for 13U). 法律上 1 新币即可。实际上银行在审批账户时将实缴资本作为实质信号之一，与董事、地址、业务计划并行评估。SGD 1 的公司在 DBS、OCBC、UOB 都难过 KYC。创始人友好的常见区间是注册时实缴 10,000–50,000 新币；家族办公室及 13O/13U 架构门槛明显更高（13O 的 AUM 承诺常在 S$200k 以上，13U 为 S$50m 起）。

IRAS, GST, and CPF — what to register for and whenIRAS、GST、CPF — 什么时候登记什么

• IRAS tax reference. Auto-assigned at incorporation — no separate filing needed.IRAS 税务编号。注册时自动分配，无需单独申请。
• GST registration. Mandatory once taxable turnover exceeds S$1 million in any 12-month period. Voluntary registration below threshold is possible but usually not worth it for pure holding companies.GST 登记。任何 12 个月应税营业额超 S$100 万须强制登记。阈值以下可自愿登记，但纯控股公司通常无意义。
• CPF (Central Provident Fund). Required once you hire a local employee — contributions from both employer and employee. Does not apply if the company has no Singapore-resident employees.CPF（公积金）。聘用本地员工后必须缴纳 — 雇主和员工双方缴费。若没有新加坡居民员工则不适用。
• Work passes (EP, S Pass, Dependant Pass). If the founder plans to work from Singapore, apply for an Employment Pass after incorporation — the Pte Ltd serves as the sponsoring employer.工作准证（EP、S Pass、家属准证）。若创始人计划在新加坡办公，注册后申请 EP — Pte Ltd 作为雇主主体。

Bank account opening — the real 8–12 week journey开户 — 真实的 8–12 周路径

Banking is the single longest step and usually the rate-limiter for everything downstream. Start in parallel with ACRA, not after. 开户是整个流程最长的一步，通常是下游所有节奏的限速器。应与 ACRA 并行启动，而非串行。

• Local pillars (DBS, OCBC, UOB). Best for local operations. Expect detailed KYC on UBOs, source of funds, business model. First in-person meeting is typically required, including of the foreign founder — although some banks offer e-KYC since 2023.本地三大（DBS、OCBC、UOB）。适合本地经营。对 UBO、资金来源、业务模式审查细致。一般要求创始人首次面签 — 部分银行自 2023 年起支持 e-KYC。
• International / private banks (HSBC, Standard Chartered, Citi). Stronger for multi-currency and cross-border flows; high minimum relationship balance (often S$200k–500k) expected.国际/私行（HSBC、渣打、花旗）。多币种与跨境流动更强；关系门槛高（常见 S$20–50 万起）。
• Digital-first / fintech (Aspire, Wise Business, Airwallex). Fast open, solid for operations and payroll, limited for cap-table movements or loans. Many founders pair a digital-first operations account with a local pillar for holding.数字优先 / 金融科技（Aspire、Wise Business、Airwallex）。开户快，适合日常经营与工资，不适合资本动作或融资借贷。常见做法是运营账户走数字行，控股账户走本地大行。

Annual compliance obligations年度合规义务

• Annual Return with ACRA within 7 months of the financial year-end.ACRA 年度申报须在财年结束 7 个月内完成。
• Form C / C-S with IRAS — corporate tax return, filed annually.IRAS 企业所得税申报（Form C / C-S），每年提交。
• Audit once the company exceeds 2 of 3 thresholds (revenue S$10m, assets S$10m, employees 50) for 2 consecutive years.审计在营业额 S$1000 万、资产 S$1000 万、员工 50 人三项中连续两年超过 2 项时强制。
• AGM unless dispensed with under Section 175A of the Companies Act.股东大会，除非依《公司法》175A 条豁免。
• Register of Registrable Controllers + Nominee Directors register maintained and updated with ACRA.可登记控制人与名义董事登记册须持续维护并向 ACRA 更新。

End-to-end support for Singapore setup — combined with the cross-border tax and structuring layer — is covered by our cross-border corporate structuring service for SG and HK founders and our international tax planning and US-China treaty optimization service. 新加坡端到端设立支持，加上跨境税务与架构层面，由我们的 跨境企业架构服务 与 国际税务筹划与中美税收协定优化服务 覆盖。