Contact Us
Singapore
Individual - Foreign tax relief and tax treaties
Last reviewed - 06 May 2024Foreign 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 |
Singapore has limited DTTs with the following countries:
| Bahrain | Chile | Saudi Arabia |
| Bermuda | Hong Kong | United Arab Emirates |
| Brazil | Oman | United States |
Singapore contacts
Singapore contacts
Singapore News
