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

All COR applications have to be applied via the links below:

For Singapore Citizen or Permanent Resident Individuals (with the exception of the specific circumstances)Scan the QR code below or click here to submit the COR application for DTA treaty countries.
COR QR Code For Singapore Citizen or Permanent Resident Individuals
For Self-Employed / Sole-Proprietors / Partners

For SingPass Holders:
Scan the QR Code below or click here to submit the COR application for DTA treaty countries.
COR QR Code for Self Employed / Sole-Proprietors / Partners (Taxpayers with SingPass)

For Non-SingPass Holders:
Scan the QR Code below or click here to submit the COR application for DTA treaty countries.
COR QR Code for Self Employed / Sole-Proprietors / Partners (Taxpayers without SingPass)

For Foreigners

For SingPass Holders:
Scan the QR code below or click here to submit the COR application for DTA treaty countries.
COR QR Code for Foreigners

For Non-SingPass Holders:
Click here (XLS, 72KB) to submit the COR application by email.

 

Specific Circumstances to Apply for COR Using IRAS’ Physical Application Form

Please complete the Application for Certificate of Residence (Individual Tax Residents only) (XLS, 72KB) for individuals who are applying for COR with an original overseas tax form(s) issued by the treaty country which requires IRAS’ endorsement.

Please submit your application together with the overseas tax forms to IRAS by post:

The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road
Revenue House
Singapore 307987

(Postage is free of charge for local address)