Income Tax Programme Level 2

The programme equips you with in-depth treatment of concepts on taxability, deductibility and capital allowances relating to companies and partnerships

Last updated on 29 October 2026

NEW! Flexible Modular Registration Available!

✅ Register for full programme or individual modules based on your learning needs.

✅ Complete all modules within 2 years to qualify to sit for the Level 2 examination.

✅ Apply for SCTP accreditation upon passing the examination, subject to eligibility requirements.

Programme Overview

Provide in-depth treatment of concepts on taxability, deductibility and capital allowances relating to companies and partnerships
Provide an introduction to the Goods and Services Tax and international tax

Programme Details

Delivery Mode	Hybrid (Physical and Online)
Admission Requirements	Participants have completed Tax Academy’s Income Tax Programme Level 1 and have 1-2 years of relevant working experience in taxation Participants with more than 5 years of relevant working experience in taxation may be considered on a case-by-case basis for direct admission into the Income Tax Programme Level 2
Accreditation	• Accredited Tax Practitioner (Provisional) • Accredited Tax Practitioner Accreditation Body: Singapore Chartered Tax Professionals
Advanced Diploma in International Taxation (ADIT)	This course is suitable for candidates who wish to take Paper 2 of the ADIT exam
Brochure & Links	Registration is OPEN : Intake 4: 26 Jan to 18 Feb 2027 Brochure L2 IT 4 2026 [PDF, 7.41 MB] (opens in new tab) The next intake is held in May 2027.

Modules

General Framework of Income Taxation, Deduction and Capital Allowance
Taxation of Companies & Transfer Pricing
Taxation of Non-residents, Withholding Tax and Tax Treaties
Taxation of Other Business Structures (Bodies of Persons, Companies Limited by Guarantee, Trusts and Charities)
Taxation of Partnerships
Overview of Goods and Services Tax

Course Fees

Full Programme after 20% discount: $3,139.20 (inclusive of 9% GST)

To celebrate Tax Academy of Singapore’s 20th Anniversary, we are delighted to offer a special 20% discount for eligible businesses on our Income Tax Programme Level 2!

Fees listing

Programme/Module	Fees inclusive of 9% GST	Fees after 20% discount inclusive of GST (see notes for eligibility)
Full programme (all 6 modules) with examination (54 hours)	$3,924.00	$3,139.20
Registration for individual modules is available as follows:
Module 1 (12 hours) General Framework of Income Taxation, Deduction and Capital Allowance	$1,046.40	$837.12
Module 2 (15 hours) Taxation of Companies & Transfer Pricing With e-learning videos	$1,308.00	$1,046.40
Module 3 (12 hours) Taxation of Non-residents, Withholding Tax and Tax Treaties With e-learning videos	$1,046.40	$837.12
Module 4 (6 hours) Taxation of Partnerships	$523.20	$418.56
Module 5 (3 hours) Taxation of Other Business Structures	$261.60	$209.28
Module 6 (6 hours) Overview of Goods and Services Tax	$523.20	$418.56

Fees include course materials and access to e-learning videos for selected modules
Participants are given access to the TA portal from 11 Jan 2027 to 23 Mar 2027.
20% discount is eligible for participants from Small & Medium Enterprises defined as “Annual sales turnover not more than S$100 million; or employment size not more than 200 employees” and self-paying individuals
Overseas participants who in their business capacity belong overseas and are sponsored by overseas employers, will pay the fees excluding GST.
Self-funded individuals may apply for SkillsFuture Credit claim and Union Training Assistance Programme (UTAP) funding for full programme, subject to the respective conditions.
Programme qualifies for CPE hours recognised by accreditation and professional bodies

Modular Registration

Participants may register for individual modules based on their learning needs or sign up full programme to sit for exam.
Should you opt for modular registration, to be eligible to sit for the Level 2 Income Tax examination, participants must complete all modules within 2 years.
Upon passing the Level 2 Income Tax examination, participants may apply for accreditation with the Singapore Chartered Tax Professionals (SCTP), subject to SCTP's accreditation requirements.

Schedule

Intake 4

Topic	Dates
General Framework of Income Taxation, Deduction and Capital Allowance	26 & 27 Jan 2027 9.00 a.m. to 5.00 p.m.
Taxation of Companies & Transfer Pricing	1 & 2 Feb 2027 9.00 a.m. to 5.00 p.m.
Taxation of Non-residents, Withholding Tax and Tax Treaties	3 Feb 2027 9.00 a.m. to 12.30 p.m. 10 Feb 2027 9.00 a.m. to 5.00 p.m.
Taxation of Partnerships	11 & 12 Feb 2027 9.00 a.m. to 12.30 p.m.
Taxation of Other Business Structures	16 Feb 2027 9.00 a.m. to 12.30 p.m.
Overview of Goods and Services Tax	18 Feb 2027 9.00 a.m. to 5.00 p.m.

Written Examination

Date: 16 Mar 2027

Time: 9.00 a.m. to 12.00 p.m.

Venue: Tax Academy of Singapore Hub

Please refer to brochure for more details on examination scope and marks.

NOTE: Please ensure that you have read and understood the Terms and Conditions for courses before you register. Photographs and footage may be taken during the course/event. These will be used by Tax Academy for marketing and publicity in our publications, website and social media platforms.

Registration form for Intake 4

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