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Singapore Tax Treaties
42 active treaty partners
Singapore maintains 42 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 0% to 25% (median 15%), with qualified rates for direct investment ranging from 0% to 15%. Interest is fully exempt (0%) in 12 of 42 treaties, with rates up to 15% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate17%
Individual Range2-24%
Capital Gains0%
CurrencySGD
Key Facts
Treaty Model BasisOECD
Treaty Network100 treaties
Fiscal YearJan 1 - Dec 31
CurrencySGD
Rate Distribution
General Dividends at 5% or below3 of 42 treaties
Qualified Dividends at 5% or below35 of 42 treaties
Interest at 0%12 of 42 treaties
Official Sources
Tax AuthorityInland Revenue Authority of Singapore (IRAS)
Treaty AuthorityIRAS International Tax
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇦🇹Austria | 15% / 5% | 5% | 0% | In force |
| 🇧🇪Belgium | 15% / 5% | 5% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 15% | 0% | In force |
| 🇨🇳China | 10% / 5% | 7% | 0% | In force |
| 🇨🇾Cyprus | 10% / 5% | 0% | 0% | In force |
| 🇨🇿Czech Republic | 10% / 5% | 0% | 0% | In force |
| 🇩🇰Denmark | 15% / 5% | 10% | 0% | In force |
| 🇪🇬Egypt | 15% / 10% | 15% | 0% | In force |
| 🇫🇮Finland | 10% / 5% | 5% | 0% | In force |
| 🇫🇷France | 15% / 5% | 0% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 0% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 10% / 0% | 0% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 10% / 5% | 0% | 0% | In force |
| 🇮🇳India | 15% / 10% | 15% | 0% | In force |
| 🇮🇩Indonesia | 15% / 10% | 10% | 0% | In force |
| 🇮🇪Ireland | 10% / 0% | 5% | 0% | In force |
| 🇮🇱Israel | 10% / 5% | 7% | 0% | In force |
| 🇮🇹Italy | 15% / 10% | 12.5% | 0% | In force |
| 🇯🇵Japan | 15% / 5% | 10% | 0% | In force |
| 🇱🇺Luxembourg | 10% / 5% | 0% | 0% | In force |
| 🇲🇾Malaysia | 0% / 0% | 10% | 0% | In force |
| 🇲🇽Mexico | 15% / 0% | 10% | 0% | In force |
| 🇳🇱Netherlands | 15% / 0% | 0% | 0% | In force |
| 🇳🇿New Zealand | 15% / 5% | 10% | 0% | In force |
| 🇳🇴Norway | 15% / 5% | 7% | 0% | In force |
| 🇵🇰Pakistan | 15% / 10% | 12.5% | 0% | In force |
| 🇵ðŸ‡Philippines | 25% / 15% | 15% | 0% | In force |
| 🇵🇱Poland | 10% / 5% | 5% | 0% | In force |
| 🇷🇺Russia | 10% / 5% | 0% | 0% | In force |
| 🇸🇦Saudi Arabia | 5% / 5% | 5% | 0% | In force |
| 🇿🇦South Africa | 10% / 5% | 7.5% | 0% | In force |
| 🇰🇷South Korea | 15% / 5% | 10% | 0% | In force |
| 🇪🇸Spain | 10% / 5% | 5% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 5% | 0% | In force |
| 🇹ðŸ‡Thailand | 10% / 10% | 10% | 0% | In force |
| 🇹🇷Turkey | 15% / 5% | 7.5% | 0% | In force |
| 🇦🇪United Arab Emirates | 5% / 5% | 0% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 0% | 0% | In force |
| 🇺🇸United States | 15% / 5% | 0% | 0% | In force |
| 🇻🇳Vietnam | 12.5% / 5% | 10% | 0% | In force |