Who Pays Singapore's Carbon Tax? Reportable vs Taxable Facilities Explained
The Carbon Pricing Act (CPA) is in effect, but which businesses are actually affected? In Episode 2 of GreenCo's Carbon Tax series, we explain which sectors and facilities fall under Singapore's carbon pricing regime and the two emissions thresholds that decide your obligations.
What You'll Learn in This Video
- Sectors covered – facilities in manufacturing, power generation, waste and water.
- The 2,000 tCO2e threshold – facilities emitting at least 2,000 tonnes of CO2e a year are reportable facilities that must register and report their emissions.
- The 25,000 tCO2e threshold – facilities emitting at least 25,000 tCO2e a year are taxable facilities that must also pay carbon tax.
- Key differences – how the obligations of reportable and taxable facilities compare.
Is Your Facility Affected?
Carbon tax liability is assessed per facility, not per company, so groups with several sites need to check each one. Accurate greenhouse gas accounting is the starting point for knowing where you stand. See how GreenCo supports GHG emissions calculation.
Watch the Full Carbon Tax Series
Previous: Episode 1 – Why We Need a Carbon Tax
Next: Episode 3 – CPA Compliance Rules Explained
#CarbonTax #ESG #SingaporeBusiness #ClimatePolicy #Sustainability #CarbonPricingAct #CPA #NetZero
Learn with GreenCo: All-Round ESG Advisory, Built from Scratch
These learning videos are produced by GreenCo, an ESG and climate risk advisory firm in Singapore and Hong Kong that has supported more than 80 listed companies since 2016. We provide all-round ESG advisory services under one roof, from sustainability reporting and climate disclosures to GHG accounting, climate scenario analysis, ESG ratings and assurance. We can build your ESG framework, data processes and reports from scratch, and our consultants stay actively involved throughout the whole project, not just at kick-off and sign-off.
We use AI and digital tools to work faster, but AI is a tool, not the advice. The real value comes from our consultants' professional judgement: understanding your business, interpreting the rules, challenging the numbers and making sure every disclosure stands up to scrutiny.
Our Values
- Integrity – credible, decision-useful disclosures, prevent greenwashing.
- Partnership – hands-on involvement from day one to end of project.
- Tailored expertise – solutions built around your business.
- Knowledge sharing – making ESG regulations clear and accessible for everyone.
- Innovation – using technology to make sustainability work more efficient.
Our Team's Professional Credentials
- Fellow Certified Public Accountant (FCPA)
- Chartered Financial Analyst (CFA) – CFA Institute
- Financial Risk Manager (FRM) – Global Association of Risk Professionals (GARP)
- Certified ESG Analyst (CESGA)
- Sustainable Investing Certificate – CFA Institute
- GRI Certified Professional
- Practitioner Member – Institute of Sustainability and Environmental Professionals (ISEP)
- GRI Certified Sustainability Professional – Global Reporting Initiative (GRI)

