Singapore Headquarters & Executive Work Passes
International & Regional Headquarters and Executive Mobility
Headquarters structure, actual operations and the executive team, planned together.
Discuss your business plans
Core destinations
01 · SINGAPORE
Headquarters planning
Establish a Singapore base for the regional or global operations of your business.
- Headquarters functions
- Define strategic management, regional operations and group support, together with the role of overseas entities.
- Business substance
- Assess the management team, staffing, local expenditure and the operating plan.
- Incentive assessment
- Assess any intended IHQ incentive application separately from incorporation and personnel work passes.
Incorporation, IHQ incentive eligibility and work passes for management are separate matters.
02 · SINGAPORE
Functions & entity structure
Define the markets, businesses and decisions the Singapore headquarters will oversee, then align the group structure with local operations.
- Functions and regional scope
- Map the proposed strategy, business management, finance coordination, human resources and group support functions. Clarify authority, reporting lines and responsibilities across the Singapore team and overseas entities.
- Entity formation and governance
- Plan the structure around ownership, contracts and staffing. Coordinate registration, directors, company secretarial services and a registered address. A local company needs at least one director who meets the local residency requirements.
- Premises and launch budget
- Select premises for the team and business model, and coordinate banking documents, funding, recruitment and an annual operating budget. Account opening remains subject to the bank’s own review.
03 · SINGAPORE
People & work passes
Plan Singapore roles for founders, directors and key executives around actual business needs, while assessing family pass eligibility alongside the management team.
- Employment Pass assessment
- EP applicants must meet the qualifying salary for their age and sector and pass COMPASS unless exempt. Company registration or an IHQ incentive does not replace the individual work-pass assessment.
- Team and role planning
- Consider responsibilities, remuneration, experience, local recruitment and reporting lines together. Sequence team appointments and check the applicable fair-hiring requirements.
- Family passes and local support
- Assess family eligibility separately against the principal applicant’s pass, salary and family relationships. Coordinate housing and education, with individual application and renewal planning.
04 · SINGAPORE
IHQ incentive eligibility
The International Headquarters Award supports companies establishing or expanding global or regional headquarters activities in Singapore. We coordinate the assessment around the group’s operating plan and professional advice.
- Entities and activities
- Entities registered and operating in Singapore may apply. The incentive concerns headquarters activities that manage, coordinate and control business activities for a group of companies.
- Scope and period
- EDB’s current factsheet lists concessionary rates of 5%, 10% or 15% on qualifying income above a base amount, for a five-year qualifying period. Base and non-qualifying income remain subject to normal corporate taxation.
- Approval and commitments
- Eligibility, the applicable rate, qualifying activities and commitments depend on final approval and the Letter of Award. A headquarters label, registered capital or incorporation alone does not confer incentive status.
05 · SINGAPORE
Operations & governance
A headquarters needs continuing decisions, people and operational support. We coordinate local professionals and a clear calendar for the work that follows incorporation.
- Decision-making and tax residency
- Conduct substantive strategic decision-making, board meetings and key management activities, with appropriate records. Singapore corporate tax residency depends on where control and management are exercised, not simply where the company is incorporated.
- Intra-group services
- Map headquarters services, intercompany charges and contracts. Work with tax advisers on transfer pricing and documentation so the group’s functions and income structure are properly aligned.
- Annual maintenance and development
- Coordinate accounting, tax, company secretarial and HR services, including filings, pass renewals and business changes. Incentivised companies also need to track their award conditions and performance records.
IRAS · Corporate Tax ResidencyIRAS · Transfer Pricing for Headquarters
06 · SINGAPORE
Before you begin
Consider headquarters operations, incentives and individual work passes as connected, separately assessed decisions.
Headquarters and incentives
Setting up headquarters does not itself confer an incentive. Any application must be assessed against the applicable EDB programme, qualifying activities and required commitments; the approval terms govern treatment.
Our support
Group structure and headquarters planning, Singapore entity establishment, and assessment of relevant incentive and management work-pass applications.
Must an IHQ award be secured before headquarters planning?
Headquarters operations, incorporation, incentives and individual work passes are assessed separately. We first define the functions the business needs in Singapore, then evaluate whether to pursue IHQ and the associated commitments.
What information starts the assessment?
Begin with the group structure, existing business and markets, proposed Singapore functions, executive profiles and remuneration, premises and operating budget. These inform the professional assessments and supporting documents required.
EDB · Incentives and facilitation
Policy checked: 15 October 2026. Incentives and work passes are assessed separately and remain subject to the authorities’ decisions.
Key Services
Entity & headquarters
- Company formation and headquarters functions
- Governance, premises and establishment planning
- IHQ suitability and business commitments
People & family
- EP role, salary and eligibility assessment
- Spouse and child pass eligibility
- Relocation and renewal coordination
Ongoing operations
- Banking documentation and professional referrals
- Accounting, tax and company-secretarial coordination
- Related-party transactions and annual maintenance
From priorities to implementation
Begin with the existing business, its key people and the family’s priorities. Set out eligibility, implementation steps, budget and the agreed scope in writing.
We coordinate local lawyers, accountants, tax advisers and other specialists. Regulated legal, tax and application services are handled by appropriately qualified professionals.
Discuss your business and familyPolicy references reviewed 15 October 2026. Eligibility and decisions rest with the relevant authorities; approval and processing times are not guaranteed. Conatus Mobility is an independent consultancy.