What is a Certificate of Residence (COR)

A COR is a letter certifying that you are a tax resident in Singapore for the purpose of claiming benefits under the Avoidance of Double Tax Agreements (DTAs).

Why Apply for a COR

If you earn foreign income, you may be subject to tax in that foreign country. However, you may claim tax benefits if there is a DTA between Singapore and the foreign country (also known as treaty country). 

The DTA is an agreement signed between Singapore and the treaty country that serves to relieve double taxation of income earned in one country by a resident of the other country. The main objective of a DTA is to provide certainty regarding when and how tax is to be imposed in the treaty country where the income-producing activity is conducted or payment is made. Under the DTAs, the treaty countries may provide tax breaks (e.g. tax credit or exemption) to tax residents of Singapore on income derived from their jurisdictions. Non-residents do not enjoy these benefits.

To enjoy the tax benefits, you need to submit the COR to the foreign tax authority to prove that you are a Singapore tax resident.

How to Apply for COR

For more information, please refer to How to Apply for COR.