Certificate of Residence

If you earn foreign income, you may be subject to tax in that foreign country. However, you may claim tax benefits if there is an Avoidance of Double Taxation Agreement between Singapore and the foreign country (also known as treaty country). 

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

Avoidance of Double Taxation Agreements (DTAs)

The Avoidance of Double Taxation Agreement (DTA) is an agreement signed between Singapore and another country that serves to relieve double taxation of income earned in one country by a resident of the other country.

Only the tax residents of Singapore and the respective treaty country can enjoy the benefits of a DTA.

A treaty country is a country that has signed a DTA with Singapore. The DTA states the taxing rights between Singapore and her treaty partner on different types of income arising from cross-border economic activities between the two countries. It also provides for tax reduction or exemption on certain types of income.

Applying for Certificate of Residence

Complete the Application for Certificate of Residence (Individual Tax Residents only) (76kB) and submit to IRAS by emailpost or fax.

This Certificate of Residence is a letter certifying that you are a tax resident in Singapore for the purpose of claiming benefits under the DTA.

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