Is a Singapore Branch Office eligible for tax incentives?

A Singapore Branch Office is considered a non-resident company for tax purposes. Hence, it is not eligible for tax incentives.

This is why most foreign companies prefer to set up a Subsidiary Company rather than a Branch Office.

Suggested Readings

What tax incentives will I enjoy if I were to register a subsidiary company rather than a foreign branch? Are all start-up companies eligible for Start Up Tax Exemption (SUTE) even if all shareholders are foreigners? What is the difference between a resident and a non-resident Singapore company? How long will it take to register a foreign branch in Singapore?