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Singapore has concluded the following international tax agreements:

A DTA between Singapore and another jurisdiction serves to prevent double taxation of income earned in one jurisdiction by a resident of the other jurisdiction. A DTA also makes clear the taxing rights between Singapore and her treaty partner on different types of income arising from cross-border economic activities between the two jurisdictions. The agreements also provide for reduction or exemption of tax on certain types of income. View a brief explanation on the application of a DTA.

Generally, Singapore’s DTAs include provisions for the exchange of information for tax purposes. Singapore also concludes EOI Arrangements for the exchange of information for tax purposes. Treaty partners may make a request for information for tax purposes to the Comptroller of Income Tax. View Administration of the Exchange of Information for Tax Purposes.

Note:

1.  These agreements may not be ratified yet and therefore do not have the force of law.

2.  The DTAs, Limited Treaties and EOI Arrangements concluded by Singapore are available below in PDF format. You will need an Adobe Acrobat Reader software to view and print.



Avoidance of Double Taxation Agreements

Albania Australia Austria Bahrain Bangladash Barbados
Albania Australia Austria  Bahrain  Bangladesh Barbados 
belarus Belgium Brunei Bulgaria Canada China
Belarus   Belgium Brunei Bulgaria Canada China
Cyprus Czech Rupublic Denmark Eygpt Estonia Fiji
Cyprus Czech Republic Denmark Egypt Estonia  Fiji
Finland France Germany   Guernsey1 Hungary
Finland France Georgia Germany Guernsey Hungary
India Indonesia Ireland Israel Italy
India   Indonesia Ireland Isle of Man Israel Italy
 Japan Jersey Kazakhstan South Korea Kuwait Latvia
Japan Jersey  Kazakhstan South Korea Kuwait  Latvia
Libya New Lithuania Luxembourg Malaysia Malta Mauritius1
Libya Lithuania Luxembourg Malaysia Malta Mauritius
Mexico Mongolia Morocco Myanmar Netherlands New Zealand
Mexico  Mongolia Morocco  Myanmar Netherlands New Zealand
Norway Oman Pakistan Panama Papau New Guinea Philippines
Norway Oman Pakistan Panama Papua New Guinea Philippines
Poland Portugal Qatar Romania Russian Federation Saudi Arabia
Poland   Portugal Qatar Romania Russian Federation Saudi Arabia
Slovak Republic Slovenia South Africa Spain Sri Lanka Sweden
Slovak Republic Slovenia South Africa Spain Sri Lanka Sweden
Switzerland Taiwan Thailand Turkey  Ukraine United Arab Emirates
Switzerland Taiwan Thailand Turkey Ukraine United Arab Emirates
United Kingdom Uzbekistan Vietnam             
United Kingdom Uzbekistan Vietnam         


Limited Treaties

Bahrain Brazil Chile Hong Kong Oman
Bahrain Brazil  Chile  Hong Kong Oman
Saudi Arabia United Arab Emirates USA    
 Saudi Arabia United Arab Emirates United States of America    


Exchange of Information Arrangements

Bermuda        
Bermuda        


Agreements which are Signed but not Ratified

Czech Rupublic ecuador Kazakhstan liechtenstein laos
 Czech Republic Ecuador Kazakhstan Liechtenstein  Laos 
Luxembourg  san marino   Seychelles Sri Lanka  
Luxembourg San Marino Seychelles Sri Lanka  
         
         
Last Updated on 15 July 2014


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