Singapore
South-Eastern Asia · SG · 105 treaties
What is Singapore's tax system?
Singapore operates a territorial tax system. The top personal income tax rate is 20%, and the corporate tax rate is 17%.
Tax profile
| Corporate income tax | 17% |
| Withholding — dividends | 0% |
| Withholding — interest | 15% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 9% |
| Personal income (top rate) | 20% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Strict |
| Digital nomad visa | Overseas Networks & Expertise Pass (ONE Pass) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- What is the corporate tax rate in Singapore?
- The corporate tax rate in Singapore is 17%.
- What is the personal income tax rate in Singapore?
- The top personal income tax rate in Singapore is 20%.
- Does Singapore have a VAT?
- Yes, Singapore has a standard VAT rate of 9%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Singapore Citizen or Singapore Permanent Resident who resides in Singapore except for temporary absences
- Foreigner who has stayed or worked in Singapore for at least 183 days in the previous calendar year
- Foreigner who has stayed or worked in Singapore continuously for 3 consecutive years (even if the period of stay is less than 183 days in the first and/or third year)
- Foreigner who has worked in Singapore for a continuous period straddling 2 calendar years where the total period of stay (including physical presence immediately before and after employment) is at least 183 days, excluding company directors, public entertainers and professionals
Tax residency is based on physical presence and residence in a given year of assessment, with no citizenship or domicile-based tail rules; stopping residency is generally achieved by ceasing to reside or work in Singapore and falling below the 183‑day / multi‑year presence tests.
Source: Inland Revenue Authority of Singapore (IRAS)
Tax treaty network (126)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 0% | 5% | 5% |
| Armenia | 0% | 5% | 5% |
| Australia | 0% | 10% | 10% |
| Austria | 0% | 5% | 5% |
| Azerbaijan | — | — | — |
| Bangladesh | 0% | 10% | 10% |
| Belgium | 0% | 5% | 5% |
| Brunei | 0% | 10% | 10% |
| Bulgaria | 0% | 5% | 5% |
| Cambodia | 0% | 10% | 10% |
| Canada | 0% | 15% | 10% |
| Chile | 0% | 15% | 10% |
| China | 0% | 10% | 10% |
| Croatia | — | — | — |
| Cyprus | 0% | 10% | 10% |
| Czechia | 0% | 0% | 10% |
| Denmark | 0% | 10% | 10% |
| Ecuador | 0% | 10% | 10% |
| Estonia | 0% | 10% | 7.5% |
| Egypt | 0% | 15% | 10% |
| Finland | 0% | 5% | 5% |
| France | 0% | 10% | 0% |
| Georgia | 0% | 0% | 0% |
| Germany | 0% | 0% | 5% |
| Greece | 0% | 7.5% | 7.5% |
| Hungary | 0% | 5% | 5% |
| Iceland | — | — | — |
| India | 0% | 15% | 10% |
| Indonesia | 0% | 10% | 10% |
| Iran | — | — | — |
| Ireland | 0% | 5% | 5% |
| Israel | 0% | 7% | 5% |
| Italy | 0% | 12.5% | 10% |
| Japan | 0% | 10% | 10% |
| Jordan | 0% | 5% | 5% |
| Kazakhstan | 0% | 10% | 10% |
| South Korea | 0% | 10% | 5% |
| Kuwait | 0% | 7% | 10% |
| Laos | 0% | 5% | 5% |
| Latvia | 0% | 10% | 5% |
| Lebanon | — | — | — |
| Lithuania | 0% | 10% | 7.5% |
| Luxembourg | 0% | 0% | 7% |
| Malaysia | 0% | 10% | 8% |
| Malta | 0% | 10% | 10% |
| Mexico | 0% | 15% | 10% |
| Mongolia | 0% | 10% | 5% |
| Morocco | 0% | 10% | 10% |
| Myanmar | 0% | 10% | 10% |
| Netherlands | 0% | 10% | 0% |
| New Zealand | 0% | 10% | 5% |
| Nigeria | 0% | 7.5% | 7.5% |
| Norway | 0% | 7% | 7% |
| Oman | 0% | 7% | 8% |
| Pakistan | 0% | 12.5% | 10% |
| Panama | 0% | 5% | 5% |
| Peru | — | — | — |
| Philippines | 0% | 15% | 10% |
| Poland | 0% | 5% | 5% |
| Portugal | 0% | 10% | 10% |
| Qatar | 0% | 5% | 10% |
| Romania | 0% | 5% | 5% |
| Russia | 0% | 0% | 5% |
| Saudi Arabia | 0% | 5% | 8% |
| Republic of Serbia | 0% | 10% | 10% |
| Slovakia | 0% | 0% | 10% |
| Slovenia | 0% | 5% | 5% |
| South Africa | 0% | 7.5% | 5% |
| Spain | 0% | 5% | 5% |
| Sri Lanka | 0% | 10% | 10% |
| Sweden | 0% | 15% | 0% |
| Switzerland | 0% | 5% | 5% |
| Syria | — | — | — |
| Taiwan | 0% | 15% | 10% |
| Thailand | 0% | 15% | 10% |
| Turkey | 0% | 10% | 10% |
| Turkmenistan | 0% | 10% | 10% |
| Ukraine | 0% | 10% | 7.5% |
| United Arab Emirates | 0% | 0% | 5% |
| United Kingdom | 0% | 5% | 8% |
| United States of America | 0% | 15% | 10% |
| Uzbekistan | 0% | 5% | 8% |
| Vietnam | 0% | 10% | 10% |
| Bosnia and Herzegovina | — | — | — |
| Bhutan | — | — | — |
| Bolivia | — | — | — |
| Costa Rica | — | — | — |
| Dominican Republic | — | — | — |
| El Salvador | — | — | — |
| Ghana | 0% | 7% | 7% |
| Guatemala | — | — | — |
| Honduras | — | — | — |
| Jamaica | — | — | — |
| Kenya | 0% | 10% | 10% |
| Liberia | — | — | — |
| North Macedonia | — | — | — |
| Mauritius | 0% | 0% | 0% |
| Moldova | — | — | — |
| Montenegro | — | — | — |
| Namibia | — | — | — |
| Nicaragua | — | — | — |
| Paraguay | — | — | — |
| Puerto Rico | — | — | — |
| Senegal | — | — | — |
| United Republic of Tanzania | — | — | — |
| Uganda | — | — | — |
| Uruguay | 0% | 10% | 10% |
| Venezuela | — | — | — |
| Bahrain | 0% | 5% | 5% |
| Barbados | 0% | 12% | 8% |
| Belarus | 0% | 5% | 5% |
| Bermuda | 0% | 15% | 10% |
| Brazil | 0% | 15% | 10% |
| Ethiopia | 0% | 5% | 5% |
| Guernsey | 0% | 12% | 8% |
| Hong Kong S.A.R. | 0% | 15% | 10% |
| Isle of Man | 0% | 12% | 8% |
| Jersey | 0% | 12% | 8% |
| Libya | 0% | 5% | 5% |
| Liechtenstein | 0% | 12% | 8% |
| Papua New Guinea | 0% | 10% | 10% |
| Rwanda | 0% | 10% | 10% |
| San Marino | 0% | 12% | 8% |
| Seychelles | 0% | 12% | 8% |
| Tunisia | 0% | 10% | 10% |
| Fiji | 0% | 10% | 10% |