Singapore

Individual - Foreign tax relief and tax treaties

Last reviewed - 27 August 2021

Foreign tax relief

As foreign income remitted into Singapore is no longer taxable for individuals, double tax (provided under tax treaties) or unilateral tax credit (provided under domestic tax law) is no longer relevant.

Tax treaties

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

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

Singapore has limited DTTs with the following countries:

Bahrain Chile Saudi Arabia
Bermuda Hong Kong United Arab Emirates
Brazil Oman United States