Singapore

Individual - Foreign tax relief and tax treaties

Last reviewed - 03 May 2023

Foreign tax relief

As foreign income remitted into Singapore is generally not taxable for individuals, double tax (provided under tax treaties) or unilateral tax credit (provided under domestic tax law) is largely not relevant.

Tax treaties

Singapore has comprehensive double tax treaties (DTTs) with the following countries:

Albania	India	Panama
Armenia	Indonesia	Papua New Guinea
Australia	Ireland	Philippines
Austria	Isle of Man	Poland
Bahrain	Israel	Portugal
Bangladesh	Italy	Qatar
Barbados	Japan	Romania
Belarus	Jersey	Russian Federation
Belgium	Jordan	Rwanda
Brazil	Kazakhstan	San Marino
Brunei	Korea, Republic of	Saudi Arabia
Bulgaria	Kuwait	Serbia
Cambodia	Laos	Seychelles
Canada	Latvia	Slovak Republic
China, People's Republic of	Libya	Slovenia
Cyprus	Liechtenstein	South Africa
Czech Republic	Lithuania	Spain
Denmark	Luxembourg	Sri Lanka
Ecuador	Malaysia	Sweden
Egypt	Malta	Switzerland
Estonia	Mauritius	Taiwan
Ethiopia	Mexico	Thailand
Fiji	Mongolia	Tunisia
Finland	Morocco	Turkey
France	Myanmar	Turkmenistan
Georgia	Netherlands	Ukraine
Germany	New Zealand	United Arab Emirates
Ghana	Nigeria	United Kingdom
Greece	Norway	Uruguay
Guernsey	Oman	Uzbekistan
Hungary	Pakistan	Vietnam