print friendly version
Text Size  A  A  A

Back to Top

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 and EOI Arrangements include provisions for the exchange of information for tax purposes. Treaty partners may request for information under the DTAs or EOI Arrangements from the Comptroller of Income Tax. View Administration of the Exchange of Information for Tax Purposes.

Note:

1. 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.

2. The agreements which are signed but not ratified do not have the force of law. We will update this page when the agreement is ratified.

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

A

Avoidance of Double Taxation Agreements
Albania
Australia
Austria

B

Avoidance of Double Taxation Agreements
Bahrain
Bangladesh
Barbados
Belarus
Belgium
Brunei
Bulgaria

Limited Treaties
Bahrain
Brazil

Exchange of Information Arrangements
Bermuda

C

Avoidance of Double Taxation Agreements
Canada
China
Cyprus
Czech Republic

Limited Treaties
Chile

D

Avoidance of Double Taxation Agreements
Denmark

E

Avoidance of Double Taxation Agreements
Egypt
Estonia

Agreements which are Signed but not Ratified
Ecuador

F

Avoidance of Double Taxation Agreements
Fiji
Finland
France

Agreements which are Signed but not Ratified
France

G

Avoidance of Double Taxation Agreements
Georgia
Germany
Guernsey

H

Avoidance of Double Taxation Agreements
Hungary

Limited Treaties
Hong Kong

I

Avoidance of Double Taxation Agreements
India
Indonesia
Ireland
Isle of Man
Israel
Italy

J

Avoidance of Double Taxation Agreements
Japan
Jersey

K

Avoidance of Double Taxation Agreements
Kazakhstan
Korea, Republic of
Kuwait

L

Avoidance of Double Taxation Agreements
Latvia
Libya
Liechtenstein
Lithuania
Luxembourg

Agreements which are Signed but not Ratified
Laos
Luxembourg

M

Avoidance of Double Taxation Agreements
Malaysia
Malta
Mauritius
Mexico
Mongolia
Morocco
Myanmar

N

Avoidance of Double Taxation Agreements
Netherlands
New Zealand
Norway

O

Avoidance of Double Taxation Agreements
Oman

Limited Treaties
Oman

P

Avoidance of Double Taxation Agreements
Pakistan
Panama
Papua New Guinea
Philippines
Poland
Portugal

Q

Avoidance of Double Taxation Agreements
Qatar

R

Avoidance of Double Taxation Agreements
Romania
Russian Federation

Agreements which are Signed but not Ratified
Rwanda

S

Avoidance of Double Taxation Agreements
Saudi Arabia
Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland

Limited Treaties
Saudi Arabia

Agreements which are Signed but not Ratified
San Marino
Seychelles
Sri Lanka

T

Avoidance of Double Taxation Agreements
Taiwan
Thailand
Turkey

U

Avoidance of Double Taxation Agreements
Ukraine
United Arab Emirates
United Kingdom
Uzbekistan

Limited Treaties
United Arab Emirates
United States of America

Agreements which are Signed but not Ratified
United Arab Emirates
Uruguay

V

Avoidance of Double Taxation Agreements
Vietnam

W

X

Y

Z



Last Updated on 20 March 2015


© 2014 Inland Revenue Authority of Singapore. All Rights Reserved.