Singapore

Individual - Foreign tax relief and tax treaties

Last reviewed - 15 February 2022

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 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