United States of America vs Singapore
Side-by-side tax comparison
Data sourced from OECD, Tax Foundation, and PwC Tax Summaries.
See methodology for full source details.
Tax profile comparison
| Dimension | United States of America | Singapore |
|---|---|---|
| Corporate income tax | 21% | 17% |
| Withholding -- dividends | 30% | 0% |
| Withholding -- interest | 30% | 15% |
| Withholding -- royalties | 30% | 10% |
| VAT / GST (standard) | n/a | 9% |
| Personal income (top rate) | 37% | 20% |
| Capital gains | 20% | n/a |
| Digital services tax | none | none |
| Global minimum tax (Pillar 2) | none | implemented |
Double-tax treaty
No double-tax treaty found between United States of America and Singapore. Statutory withholding rates apply to cross-border flows.
Effective withholding calculator
Shows the effective withholding rate on a cross-border payment from United States of America to Singapore, comparing statutory vs treaty-reduced rates (if a treaty exists).
Dividends
30%
Statutory rate
Interest
30%
Statutory rate
Royalties
30%
Statutory rate
No treaty in force -- statutory withholding rates of the source jurisdiction apply. Actual rates depend on the payment type, entity structure, and domestic law.