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A foreign company can open a branch in Singapore by registering it with ACRA, the Accounting and Corporate Regulatory Authority. ACRA charges S$300 for one year. A corporate service provider must file it, and the branch must have a locally resident authorised representative. Checked .
What is a branch in ACRA's rules?
It is the foreign company carrying on business in Singapore. It is not a new company. ACRA says that, unlike a subsidiary, a branch must have a locally resident authorised representative and must meet the statutory and disclosure duties for foreign companies under the Companies Act 1967, such as annual filing. If you are still deciding between the two structures, read branch vs subsidiary.
What do you need before filing?
| Requirement | Detail |
|---|---|
| Filer | A corporate service provider, using Corppass |
| Name | An approved business name and its transaction number |
| Home company details | Country of registration, registration number, incorporation date, legal form, type with or without share capital, home registered office |
| Singapore registered office | A Singapore address, no P.O. Box, open to the public at least 3 hours each business day |
| Business email | A contact email for the branch |
| Authorised representative | One person who meets local residency requirements |
| Controller declarations | Whether the branch is exempt from nominee and controller registers, and the details if not |
The authorised representative can be held personally responsible if the company does not meet its legal requirements. That is a real liability, so agree the terms with anyone you ask to take the role. See resident director and registered address.
Which documents must be certified?
ACRA asks for these.
- The certificate of incorporation, as a certified true copy.
- The foreign company's constitution, as a certified true copy.
- The latest financial statements from the home country, if required.
- A certified English translation of any document not in English.
Certify the certificate of incorporation and the constitution at least four months before you apply, unless you have ACRA's approval. This is the step that catches most applicants off guard, so start it first.
A true copy can be certified by the official who holds the original and has a role equivalent to ACRA, a notary public, a director, manager or secretary of the foreign company by affidavit or statutory declaration, or a registered qualified individual who lodges the documents and has verified the constitution. Translations made abroad need an equivalent official, a notary or sworn translator in the home country or a Singapore consular officer. Translations made in Singapore need a person approved by ACRA. A full checklist is on documents to register a company.
What are the steps?
- Pick a business name and reserve it. Check the name first. The name fee is S$15 and is not refunded if the name fails.
- Gather and certify the home documents.
- Appoint the authorised representative and arrange the registered office.
- The provider logs in to Bizfile and chooses Register new business entity.
- The provider enters the foreign company details, the Singapore office and the officers, and attaches the documents.
- Pay S$300 through card or online banking.
ACRA says most registrations are approved soon after payment. Complex applications take up to 15 working days. Ones needing a referral authority take 14 to 60 days. See how long registration takes.
Does the branch pay tax?
A branch pays corporate income tax on its Singapore income. IRAS applies a flat 17% to local and foreign companies. IRAS generally does not treat a branch as a tax resident, because the foreign parent controls it, though it can issue a Certificate of Residence in exceptional cases. Residency changes what foreign income relief is available. See tax residency.
What does the branch have to do each year?
It must file annually as a foreign company. ACRA lists fees for a waiver to lodge annual filing for foreign companies, and for alternative financial statement formats, each S$200. Ask your provider which filings apply and when.
Independent guide
SingaporeCompanySetupGuide.com is an independent guide, not ACRA and not a provider. The form on this page passes your request to suitable providers, and a provider may pay us for that introduction. Use the form, or message us on WhatsApp with the home country and what the branch will do.
Sources
- Registering as a foreign company branch from ACRA, used for the fee, filer, documents, certification and timing.
- Service and transaction fees for companies from ACRA, used for S$15, S$300 and the foreign company filing fees.
- Tax residency of a company from IRAS, used for the branch residency position.
- Corporate income tax rate from IRAS, used for the 17% rate.
