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 10 October 2026

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 CLOSED : Intake 3: 1 Sep to 29 Sep 2026 Brochure for Intake 3 (opens in new tab) The next intake is held in Jan/Feb 2027.

Topics

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

$3,924.00

(inclusive of 9% GST)

Fees include course materials and written examination fee for the first sitting.
The same course fee applies for participants who opt out of the examination.
Overseas participants who in their business capacity belong overseas and are sponsored by overseas employers, will pay SGD3,600.00, excluding GST.
Self-funded individuals may apply for SkillsFuture Credit claim and Union Training Assistance Programme (UTAP) funding, subject to the respective conditions.

Schedule

Intake 3

Topic	Dates
General Framework of Income Taxation, Deduction and Capital Allowance	1 & 2 Sep 2026 9.00 a.m. to 5.00 p.m.
Taxation of Companies & Transfer Pricing	11 Sep 2026 9.00 a.m. to 5.00 p.m. 14 Sep (AM) 2026 9.00 a.m. to 12.30 p.m. 15 Sep 2026 9.00 a.m. to 5.00 p.m.
Taxation of Non-residents, Withholding Tax and Tax Treaties	18 & 21 Sep 2026 9.00 a.m. to 5.00 p.m.
Taxation of Partnerships	24 & 25 Sep 2026 9.00 a.m. to 12.30 p.m.
Taxation of Other Business Structures	28 Sep 2026 9.00 a.m. to 12.30 p.m.
Overview of Goods and Services Tax	29 Sep 2026 9.00 a.m. to 5.00 p.m.

Written Examination

Date: 20 Oct 2026 (Intake 3)

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

Venue: Inland Revenue Authority of Singapore, Revenue House

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.