Singapore

Individual - Foreign tax relief and tax treaties

Last reviewed - 17 September 2020

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

Singapore has limited DTTs with the following countries:

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