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Income tax | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Income tax | 16 Income tax Cayman Islands Under the current tax laws of Cayman Islands, SIMPPLE is not subject to tax on income or capital gain. Additionally, the Cayman Islands does not impose a withholding tax on payment of dividends to shareholders. The Company’s subsidiaries are governed by the income tax laws in Singapore. The tax on the Company’s loss before tax differs from theoretical amount that would arise using the Singapore standard rate of income tax as follows: Schedule of income tax provision
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | For years ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | S$ |  |  | S$ |  |  | S$ |  |  | US$ |
Tax expense attributable to income (loss) is made up of: |  |  |  |  |  |  |  |  |  |  |  |
Current income tax |  |  | 23,086 |  |  |  | (368,542 | ) |  |  | - |  |  |  | - |
Loss before tax |  |  | (7,547,787 | ) |  |  | (4,301,507 | ) |  |  | (4,185,192 | ) |  |  | (3,254,679 | )
Tax calculated at tax rate @17% |  |  | (1,283,124 | ) |  |  | (731,257 | ) |  |  | (711,483 | ) |  |  | (553,296 | )
Effects of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Effect of tax rates in foreign jurisdiction |  |  | 930,664 |  |  |  | 141,421 |  |  |  | 227,834 |  |  |  | 177,179 |
- Tax effect on expense not deductible for tax purposes |  |  | 129,502 |  |  |  | 149,973 |  |  |  | 211,824 |  |  |  | 164,729 |
- Income not subject to tax |  |  | - |  |  |  | (12,096 | ) |  |  | (10,083 | ) |  |  | (7,841 | )
- Utilization of capital allowance |  |  | (1,041 | ) |  |  | - |  |  |  | - |  |  |  | - |
- Recognition of tax effect of previously unrecognized tax losses |  |  | (15,809 | ) |  |  | - |  |  |  | - |  |  |  | - |
- Deferred tax assets on temporary differences not recognized |  |  | 239,808 |  |  |  | 461,877 |  |  |  | 325,949 |  |  |  | 253,478 |
- Under provision of current taxation in respect of prior year |  |  | 23,086 |  |  |  | (368,542 | ) |  |  | - |  |  |  | - |
- Others |  |  | - |  |  |  | (9,918 | ) |  |  | (44,041 | ) |  |  | (34,249 | )
Tax charge |  |  | 23,086 |  |  |  | (368,542 | ) |  |  | - |  |  |  | - |
As of December 31, 2024 and 2025, the Company has tax loss carry forwards of approximately S$$4,833,862 and S$4,827,374 respectively. The related benefits have not been recognized in the financial statements. This is due to the unpredictability of future profit streams. The realization of the future income tax benefits from the above is available for an unlimited future period subject to the conditions imposed by law including the retention of majority shareholders as defined. SIMPPLE LTD. AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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