Bill · As enacted · 6 parts
Finance (Income Taxes) Bill
Official textFrom Singapore Statutes Online, unchanged
cl 1Short title and commencement
This Act is the Finance (Income Taxes) Act 2026.
Section 4(1)(d) is deemed to have come into operation on 1 May 2025.
Section 23 is deemed to have come into operation on 8 December 2025.
Sections 14(1)(a) and (2), 38 and 49(b) are deemed to have come into operation on 1 January 2026.
Section 25(a) and (c) is deemed to have come into operation on 13 February 2026.
Sections 27, 28, 32 and 34 come into operation on 1 July 2027.
Sections 37, 39, 49(d) and 50 come into operation on a date that the Minister appoints by notification in the Gazette.
This Act is the Finance (Income Taxes) Act 2026.
Section 4(1)(d) is deemed to have come into operation on 1 May 2025.
Section 23 is deemed to have come into operation on 8 December 2025.
Sections 14(1)(a) and (2), 38 and 49(b) are deemed to have come into operation on 1 January 2026.
Section 25(a) and (c) is deemed to have come into operation on 13 February 2026.
Sections 27, 28, 32 and 34 come into operation on 1 July 2027.
Sections 37, 39, 49(d) and 50 come into operation on a date that the Minister appoints by notification in the Gazette.
Part 1
Amendment of Income Tax Act 1947
Part 2
Amendment of Multinational Enterprise (Minimum Tax) Act 2024
Part 3
Related Amendments to Goods and Services Tax Act 1993
Part 4
Related Amendments to Property Tax Act 1960
Part 5
Amendment of Economic Expansion Incentives (Relief from Income Tax) Act 1967
Part 6