Estate under administration or held in trust
Use this page if you are a trustee or beneficiary of a trust and need to understand your tax obligations. As a trustee, you may be required to pay tax on trust income at a flat rate of 17%. As a beneficiary, your tax obligations depend on whether you are a Singapore tax resident.
Who pays the tax
If beneficiaries are entitled to the trust income
| Beneficiary | Who pays the tax | Tax rate |
| Singapore tax resident | Beneficiary | Personal income tax rates* |
| Non-resident | Trustee | 17% on the beneficiary's share of income entitlement |
* Given the same tax exemptions and concessions as accorded to individual resident taxpayers.
If beneficiaries are not entitled to the trust income
| Who pays the tax | Tax rate |
| Trustee | 17% |
Trust/Estate income in 2026 | $6,000 |
|---|---|
Less amount assessed on resident beneficiaries (2/3 of $6,000) | $4,000* |
Chargeable income | $2,000 |
Tax on trustee: 17% of $2,000 | $340 |
*Resident beneficiaries are assessed on their share of entitlement ($4,000) at their personal income tax rates in YA 2027. This applies even if they receive less than their share of entitlement.
For detailed guidance, refer to Income Tax Treatment of Trusts (PDF, 290KB).