Transfer Pricing in Singapore: 2026 Compliance Guide
Understand transfer pricing in Singapore for 2026 compliance. Learn key principles, the arm's length standard, and how IRAS enforces rules.
By the VIVOS team — ACRA Registered Filing Agent FA20240323 · MOM Employment Agency Licence 24S2425 · Last reviewed: 22 July 2026
Most founders take the Employment Pass sponsored by their own Singapore company, with a qualifying salary from S$5,600/month in 2026. EntrePass suits venture-backed or IP-rich startups that cannot yet pay an EP salary. The ONE Pass is for top-tier talent earning S$30,000+/month — employer-flexible, but out of reach for most.
| Employment Pass | EntrePass | ONE Pass | |
|---|---|---|---|
| Who it is for | Professionals and founders paying a market salary | Innovative startup founders with funding, IP or accelerator backing | Top talent earning S$30,000+/month |
| 2026 salary floor | S$5,600 (S$6,200 financial services) | None — assessed on venture criteria | S$30,000 |
| COMPASS applies | Yes, unless exempt | No | No |
| Family passes | DP/LTVP above salary thresholds | Yes, criteria apply | Yes |
| Multiple employers | No — tied to the sponsor | Own venture | Yes — the key benefit |
| Typical processing | 3–8 weeks | Several weeks; renewals tied to business milestones | Weeks |
Can your company pay you S$5,600+ a month? Take the EP through your own company — it is the cleanest route, and the company’s setup and the pass can run as one process. See the 2026–2027 salary thresholds.
Pre-revenue but funded or IP-backed? EntrePass removes the salary floor but replaces it with venture criteria — recognised funding, IP, or accelerator backing — and its renewals demand real spending and local hiring milestones that get steeper over time. Read our EntrePass eligibility guide.
Already earning S$30,000+ a month? The ONE Pass frees you from single-employer sponsorship entirely — rare among work passes — and suits serial operators and senior executives.
Yes — many founders move to an EP from their own company once it pays a qualifying salary.
None has a formal fast lane — PR outcomes track salary, tenure, economic contribution and family ties. The direct investment route is the Global Investor Programme.
Ownership is not restricted by pass type — the pass governs your right to work in Singapore, not your shareholding. See foreign ownership rules.
Talk to a specialist: WhatsApp +65 9366 9399 or contact@vivos.com.sg — incorporation, passes and compliance handled by one licensed team.
Understand transfer pricing in Singapore for 2026 compliance. Learn key principles, the arm's length standard, and how IRAS enforces rules.
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By the VIVOS team — ACRA Registered Filing Agent FA20240323 · MOM Employment Agency Licence 24S2425 · Last reviewed: 22 July 2026 Not by that…


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