Singapore

Individual - Foreign tax relief and tax treaties

Last reviewed - 05 February 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 Seychelles
Cambodia Latvia Slovak Republic
Canada Libya Slovenia
China, People's Republic of Liechtenstein South Africa
Cyprus Lithuania Spain
Czech Republic Luxembourg Sri Lanka
Denmark Malaysia Sweden
Ecuador Malta Switzerland
Egypt Mauritius Taiwan
Estonia Mexico Thailand
Ethiopia Mongolia Tunisia
Fiji Morocco Turkey
Finland Myanmar Turkmenistan
France Netherlands Ukraine
Georgia New Zealand United Arab Emirates
Germany Nigeria United Kingdom
Ghana Norway Uruguay
Guernsey Oman Uzbekistan
Hungary Pakistan Vietnam
India Panama
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