Is a branch office a separate legal entity in Singapore?

No. A branch office is considered an extension of the foreign parent company, not a separate legal entity. The parent company is fully liable for all debts and obligations of the branch.

Must the branch office have the same name as the parent?

Yes. ACRA requires that the Singapore branch office uses the same name as the foreign parent company, subject to approval.

Can a branch office be tax resident in Singapore?

No. A branch is always treated as a non-resident entity, meaning it does not qualify for local tax incentives or DTA benefits.

What annual filings are required for a branch office?

A branch must file audited financial statements with ACRA, submit Estimated Chargeable Income (ECI) within 3 months of year-end, and file annual corporate tax returns with IRAS.

How long does it take to register a branch office in Singapore?

Once all documents are in order, your filing agent can complete the branch office registration process with ACRA in as little as 1 business day.

How does taxation differ between a branch office and a subsidiary company in Singapore?

A branch is taxed as a non-resident. It pays corporate tax on Singapore-sourced income but cannot access start-up exemptions, grants, or DTA benefits. A subsidiary is a Singapore tax resident and can claim local tax incentives and treaty benefits, which usually results in a lower effective tax burden.

Can the branch office use the same name as the parent company?

Yes. The branch must register under the same name as the foreign parent. The only exceptions are if the name is already taken in Singapore or falls under restricted categories.

Do I need an authorised representative?

Yes. Every branch must appoint at least one authorised representative who is a Singapore citizen, permanent resident, or Employment Pass holder.

Setting Up a Branch Office in Singapore: A Complete Guide

Last Updated: Sep 2025

Setting up a branch office in Singapore allows a foreign company to operate under the same legal identity as its head office. A branch can be the right choice for multinational groups and regulated businesses, but it comes with important limitations: the parent company remains fully liable and the branch is usually treated as a non-resident for tax purposes.

This guide walks you through everything you need to know about registering a branch office in Singapore.

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Key Takeaways for a Singapore Branch Office

Not a separate entity: Branch Office is legally part of the foreign parent company, which remains fully liable for its debts and obligations.

Non-resident for tax: Branches are usually treated as non-resident in Singapore and cannot enjoy local tax incentives or start-up exemptions.

Same name and scope: The branch must use the same name as the parent company and is limited to conducting similar business activities.

Compliance obligations: Annual filings with ACRA must include both the branch’s accounts and the parent company’s financial statements.

Best for large groups: Branch offices are typically used by multinationals or regulated businesses, while most SMEs prefer subsidiaries for liability protection and tax benefits.

Most foreign companies register a subsidiary company instead, which offers limited liability and access to tax incentives. You can learn more in our guide on foreign company registration options in Singapore.

What Is a Branch Office in Singapore?

A Singapore branch office is a registered extension of a foreign company. It operates under the same legal identity as the head office, so the parent company remains fully accountable for the branch’s obligations and actions.

Key Features of a Singapore Branch Office

The parent company is liable for all branch debts and legal claims.
If the branch is sued in Singapore, the parent company is liable for any judgments.
The branch must follow the same constitution and business activities as its parent company.
The branch cannot diversify into new business sectors without the parent’s approval and alignment.

Best Industries for Setting Up a Branch Office in Singapore

While most SMEs choose a subsidiary structure, certain industries are better suited to branch offices due to regulatory requirements and the need for direct accountability to the parent company. Branches allow global groups to operate seamlessly in Singapore under the same legal identity as their overseas head office, which is often preferred in sectors where credibility, compliance, and centralised control are critical. Typical industries that commonly establish branches include:

Banking and Financial Services: Regulators often require foreign financial institutions to operate as branches.
Insurance and Reinsurance: This ensures direct responsibility of the parent company for policyholder protection.
Shipping and Logistics: Branches allow global operators to run contracts under the parent entity.
Professional Services (Legal, Accounting, Consulting): Firms use branches to provide continuity under a global brand.
Oil, Gas, and Energy: Multinational energy companies may prefer branches for compliance and operational integration.

Minimum Requirements for Branch Office Registration in Singapore

Parent company incorporated

The parent company must already be incorporated in its foreign jurisdiction. The branch must share the same legal identity and name as the parent company.

Registered office address

A local Singapore address is required for official correspondence.

Authorised representative

At least one individual who is ordinarily resident in Singapore (citizen, PR, or eligible pass holder) must be appointed.

Corporate documents

Certified copies of the parent company’s incorporation papers and financial statements must be filed with ACRA.

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Documents Required for Branch Office Registration

Certified copy of the parent company’s certificate of incorporation.
Certified copy of the parent company’s constitution (memorandum & articles).
Latest audited financial statements of the parent company. If the parent company does not prepare audited accounts, unaudited financial statements may be submitted. For newly incorporated companies with no statements yet, a declaration of this fact is required.
Particulars of the parent company’s directors.
Details and consent form of the Singapore authorised representative (NRIC/passport, residential address).
Local registered office address in Singapore.

How to Register a Branch Office in Singapore

Setting up a branch office in Singapore follows a structured process. Overall, the steps are:

Step 1

Engage a Corporate Service Provider (CSP)

Foreign companies must appoint a licensed CSP to handle the branch office registration with ACRA.

Step 2

Decide on local address and authorised representative

Identify a Singapore registered office address and appoint at least one authorised representative who is ordinarily resident (citizen, PR, or pass holder).

Step 3

Prepare required documents

The parent company must supply certified corporate documents and financial statements, while the CSP prepares the registration forms and lodges the application package with ACRA.

Step 4

File registration with ACRA

Your CSP will submit the application through BizFile+ on your behalf.

Step 5

Receive UEN and business profile

Once approved, ACRA issues the Unique Entity Number (UEN) and official registration record for your branch.

Post-Registration Tasks for a Branch Office

Once your Singapore branch office is successfully registered, there are several follow-up steps to ensure smooth operations and compliance:

Open a Local Bank Account

Most branches open a corporate bank account in Singapore for handling operational expenses and client payments.

Register for GST
(if required)

If the branch’s annual taxable turnover is expected to exceed S$1 million, GST registration with IRAS is mandatory.

Obtain Licenses
(if required)

Certain regulated industries (finance, education, F&B, healthcare, etc.) require sector-specific business licences before operations can begin.

Hire local and foreign staff
(as required)

Foreign staff will need appropriate work passes (such as Employment Passes).

Customs Registration

If your branch office engages in the import, export, or transshipment of goods, you must register with Singapore Customs and obtain a Customs Registration (CR) number. This number is required for all trading activities.

Central Provident Fund
(CPF) Registration

If your branch employs Singapore citizens or permanent residents, CPF contributions are mandatory. Both employer and employee must contribute a percentage of monthly wages (for employees earning more than S$50 per month) into the national pension fund.

Ongoing Compliance for Branch Offices

After registration, a Singapore branch office must meet ongoing filing and compliance obligations with both ACRA and IRAS (Inland Revenue Authority of Singapore). Key requirements include:

how to set up a branch office in Singapore

Financial Statements

Branches are required to prepare their accounts in accordance with Singapore Financial Reporting Standards (FRS), even if the parent company prepares consolidated financial statements overseas.

Estimated Chargeable Income

Within 3 months of the branch’s financial year-end, the ECI must be filed with IRAS. This is an estimate of taxable profits, excluding items like capital gains.

Annual Corporate Tax Return

A branch must file its annual income tax return with IRAS by 30 November (paper filing) or 15 December (e-filing). Singapore taxes on a preceding year basis, meaning income of the prior year is taxed.

Annual Filing with ACRA

Audited branch financial statements must be submitted to ACRA within 60 days of the parent company’s Annual General Meeting (AGM).

Tax Essentials for Singapore Branch Offices

Here are the key points regarding taxation of a branch office in Singapore:

Corporate Income Tax

Branch offices are taxed on income earned in Singapore at the prevailing corporate tax rate (17% flat rate).

Foreign-Sourced Income

Branch offices do not enjoy exemptions on certain types of foreign-sourced income that are available to subsidiaries.

No Tax Residency Benefits

Since a branch is considered a non-resident, it does not qualify for local tax incentives and grants, start-up exemptions, or rebates that Singapore-resident companies enjoy.

No DTA Relief

Branch offices cannot claim benefits under Singapore’s network of Double Tax Avoidance Agreements. This can result in higher tax exposure if income is taxed both in Singapore and the parent company’s home country.

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Branch Office vs Subsidiary vs Representative Office in Singapore

Foreign companies who wish to set up their presence in Singapore must choose between a branch, a subsidiary, or a representative office. Each with its own trade-offs in liability, tax, and flexibility as highlighted in the table below.

Feature	Branch Office	Subsidiary Company	Representative Office
Business activities	Must mirror parent’s activities	Can conduct same or different activities	Only market research or liaison work
Legal status	Extension of parent company	Separate legal entity	Temporary setup, not a legal entity
Liability	Parent company is fully liable	Parent company’s liability limited to its shareholding	No commercial liability (cannot trade)
Tax residency	Non-resident, no access to Singapore tax incentives or DTAs	Resident, full access to Singapore’s tax incentives and DTAs	Not taxable (cannot earn revenue)
Best for	Large firms extending operations	SMEs and growth-stage companies	Testing the market, no revenue activities

Most small to mid-size foreign companies prefer to set up a subsidiary company in Singapore. The reasons are clear:

Separate Legal Entity: A subsidiary is legally distinct from its parent, meaning the parent company’s liability is limited to its shareholding.
Tax Residency Benefits: Subsidiaries qualify as Singapore tax residents, giving them access to tax exemptions, government grants, and benefits under Singapore’s Double Tax Avoidance Agreements..
Business Flexibility: A subsidiary can operate in business areas different from its parent, while a branch must mirror the parent’s activities.
Credibility with Banks and Investors: As a Singapore-resident company, a subsidiary is often viewed as more stable and independent, making it easier to open bank accounts, raise funds, and build trust with local partners.

How We Help Foreign Companies Register in Singapore

Whether you choose a branch, subsidiary, or representative office, our ACRA-licensed teams provide end-to-end corporate services to help you expand in Singapore. With us, you’ll receive objective advice, access to an industry-leading digital platform, and reliable post-incorporation support.

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Author

Jacqueline Low

Jacqueline has been in the corporate services industry for over 25 years. She has helped thousands of entrepreneurs and business clients understand and navigate the various statutory and regulatory requirements, avoiding expensive mistakes.