You want to move your company to Singapore as the same legal entity, not open a fresh subsidiary. The first gate is the size test set by the Accounting and Corporate Regulatory Authority (ACRA). This guide shows exactly which thresholds you must clear, the other eligibility gates, the filing process, and what to do if you fall short.
What Is Singapore’s Inward Re-Domiciliation Regime?
Singapore lets a foreign company transfer its registration into Singapore and continue as the same legal entity under the Companies Act 1967, Part XA (Transfer of Registration, ss.358–359). The Companies (Amendment) Act 2017 introduced the regime on 11 October 2017, per ACRA’s announcement. It is inbound only: no Singapore company can redomicile out.
Continuity is the point. On approval, the entity keeps its corporate history, contracts, assets, liabilities, and legal rights, and is not treated as newly formed, according to ACRA’s inward re-domiciliation page. The Companies (Transfer of Registration) Regulations 2017 prescribe the required documents and were updated by a technical amendment in 2025 (S 299/2025).
What Is ACRA’s Size Test for Redomiciliation?
You must meet any 2 of 3 thresholds, not all three. The three thresholds are total assets over S$10 million, annual revenue over S$10 million, or more than 50 employees, per ACRA’s how-to guide on transfer of registration. Clear two of them and you pass this gate.
| Threshold | Figure | Source |
|---|---|---|
| Total assets | Over S$10 million | ACRA how-to guide |
| Annual revenue | Over S$10 million | ACRA how-to guide |
| Number of employees | More than 50 | ACRA how-to guide |
You do not need to be big on every axis. A software company with 12 employees but S$15 million in assets and S$12 million in revenue qualifies, because it clears two thresholds. A 60-person services firm with modest assets and revenue also qualifies. The test exists so ACRA attracts substantive operating businesses, not shell entities.
Do You Qualify to Redomicile to Singapore? The Full Eligibility Checklist
The size test is one gate of several. You must also be a foreign company limited by shares, your home jurisdiction’s law must permit outward transfer, you must be solvent and in good standing, and you must have completed your first financial year (FY), per ACRA’s how-to guide. Miss any one and the application fails.
| Requirement | What it means | Source |
|---|---|---|
| Entity type | Foreign public or private company limited by shares, re-registering as a Singapore company limited by shares | ACRA how-to guide |
| Home-law permission | Your home jurisdiction’s law must authorise outward transfer of registration | ACRA how-to guide |
| Solvency | No grounds to be found unable to pay debts; able to pay debts over the next 12 months; assets not less than liabilities; solvency declaration filed | ACRA how-to guide |
| Good standing | Not under judicial management, liquidation, or winding up; no receiver appointed | ACRA how-to guide |
| First FY complete | Passed your first financial year end at your place of incorporation | ACRA how-to guide |
| Size test | Meet 2 of 3 thresholds | ACRA how-to guide |
| Good faith | Application not intended to defraud existing creditors | ACRA inward re-domiciliation regime page |
Home-law permission is the sleeper filter. Many jurisdictions have no outbound redomiciliation regime, so their companies cannot use this route at all. Check your home statute before you spend on certified documents.
How Do You Redomicile a Foreign Company Into Singapore?
You reserve the company name, file the Application for Transfer of Registration under s.358(1) via Bizfile with supporting documents, and ACRA issues a Singapore Certificate of Incorporation and a new Unique Entity Number (UEN) on approval, per ACRA’s how-to guide. The whole application runs through ACRA’s online portal.
| Step | What you file | Fee / deadline | Source |
|---|---|---|---|
| 1. Reserve name | Company name application via Bizfile | S$15 name application | ACRA how-to guide |
| 2. File application | Application for Transfer of Registration under s.358(1) | S$985 lodgement fee | ACRA how-to guide |
| 3. Supporting documents | Certified certificate of incorporation, certified constitution, audited financial statements, proposed Singapore constitution, solvency and size-test declarations | Filed with the application | ACRA how-to guide |
| 4. ACRA review | Assessment, with possible referral to other agencies | 40 working days | ACRA how-to guide |
| 5. Approval | Notice of Transfer of Registration, Singapore Certificate of Incorporation, new UEN | On approval | ACRA how-to guide |
Budget around S$1,000 in total ACRA fees. That figure is the S$15 name application plus the S$985 transfer-of-registration lodgement fee, both quoted in ACRA’s how-to guide. Both fees are non-refundable.
How Long Does Singapore Redomiciliation Take?
ACRA processes a complete application in about 40 working days, roughly two months, per ACRA’s how-to guide. Add up to 15 further working days if ACRA refers your application to another authority. After registration, you then have 60 days to file proof of deregistration from your home jurisdiction.
| Stage | Duration | Source |
|---|---|---|
| Complete application to registration | ~40 working days (about 2 months) | ACRA how-to guide |
| Referral to other authorities | Up to +15 working days | ACRA how-to guide |
| Proof of home-jurisdiction deregistration | Within 60 days of registration | ACRA how-to guide |
The clock starts on a complete application. Gathering certified copies of incorporation documents and audited financial statements happens before you file, and that is usually the real bottleneck.
What Must You Do After ACRA Approves the Transfer?
Register any existing charges within 30 days, file proof of deregistration from your home jurisdiction within 60 days, and operate as an ordinary Singapore company, per ACRA’s how-to guide. The 60-day deregistration deadline is extendable under s.359(7). From day one you run under standard Singapore company duties.
| Obligation | Deadline | Statutory basis | Source |
|---|---|---|---|
| Register existing charges | 30 days | Companies Act 1967 | ACRA how-to guide |
| Proof of home deregistration | 60 days (extendable) | s.359(7) | ACRA how-to guide |
| At least one resident director | Ongoing | s.145 | Companies Act 1967 |
| Local registered office | Ongoing | s.142 | Companies Act 1967 |
| Company secretary | Ongoing | Companies Act 1967 | Companies Act 1967 |
The director, office, and secretary duties are the same obligations every Singapore-incorporated company carries. At least one director must be ordinarily resident in Singapore, and you must keep a local registered office and appoint a company secretary.
How Is a Redomiciled Company Taxed in Singapore?
Singapore has no general capital gains tax, so redomiciling in is not a deemed disposal event. Your tax history continues and no new entity is created for tax purposes, consistent with IRAS guidance on taxable and non-taxable income. Section 34G of the Income Tax Act 1947 sets transitional rules for companies with no prior Singapore trade. Confirm specifics with a tax advisor.
Substance still matters. Since 1 January 2024, section 10L of the Income Tax Act 1947 can tax certain foreign-sourced disposal gains received in Singapore by entities that lack economic substance, per the Inland Revenue Authority of Singapore (IRAS). That is one reason the size test screens for operating businesses. Do not assume tax benefits; get advice on your facts.
What If You Don’t Qualify? Subsidiary vs Branch Alternatives
If you fail the size test or your home law forbids outward transfer, you typically incorporate a Singapore subsidiary or register a branch instead. A subsidiary is a new legal entity formed by standard incorporation. A branch registers under the Companies Act 1967, Part XI Division 2 (ss.366–368) and has no separate legal personality, per ACRA’s foreign company branch page.
| Route | Legal personality | Key requirements | Source |
|---|---|---|---|
| Redomiciliation | Same entity continues | 2-of-3 size test, solvency, home-law permission | ACRA how-to guide |
| Subsidiary | New legal entity | Standard Singapore incorporation | Companies Act 1967 |
| Branch | No separate legal personality | Locally resident authorised representative; annual filing of the parent’s accounts; taxed as non-resident | ACRA branch page |
For most companies that miss the gate, a Singapore subsidiary is the cleaner path. See our ultimate guide to starting a subsidiary company in Singapore and the cost of incorporating a company in Singapore to weigh the numbers.
How Commenda Helps You Redomicile to Singapore
Know exactly which gate you pass or fail before you file. Commenda’s incorporation service sets up your Singapore presence and handles the transfer paperwork end to end, from name reservation to the Bizfile application. Start by testing a name with the company name checker before you commit to a filing.
After the transfer, Commenda’s entity management platform keeps you compliant as an ordinary Singapore company: a resident director, registered office, company secretary, and annual filings tracked in one place. Use the compliance calendar to see every deadline by entity so nothing slips after your first Singapore financial year.
Book a demo to get a free eligibility check against ACRA’s size test before you commit to a filing.
