print friendly version
Text Size  A  A  A

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 liechtenstein Lithuania   Luxembourg   Malaysia   Malta
Libya Liechtenstein Lithuania   Luxembourg Malaysia   Malta
 Mauritius1 Mexico   Mongolia   Morocco   Myanmar   Netherlands  
Mauritius Mexico   Mongolia   Morocco    Myanmar   Netherlands  
 New Zealand Norway   Oman   Pakistan   Panama   Papau New Guinea
New Zealand   Norway   Oman   Pakistan   Panama   Papua New Guinea
Philippines   Poland   Portugal   Qatar Romania   Russian Federation
Philippines   Poland     Portugal   Qatar   Romania   Russian Federation
Saudi Arabia   Slovak Republic   Slovenia   South Africa   Spain   Sri Lanka
Saudi Arabia   Slovak Republic   Slovenia   South Africa   Spain   Sri Lanka
Sweden   Switzerland   Taiwan   Thailand   Turkey   Ukraine
Sweden   Switzerland   Taiwan   Thailand   Turkey Ukraine
United Arab Emirates United Kingdom Uzbekistan Vietnam         
United Arab Emirates 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

ecuador laos Luxembourg Rwanda san marino
Ecuador Laos  Luxembourg Rwanda San Marino  
Seychelles Sri Lanka         
Seychelles Sri Lanka       
         
         
Last Updated on 12 September 2014


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