Singapore

Individual - Foreign tax relief and tax treaties

Last reviewed - 02 July 2026

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