International Tax

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.

All our DTAs contain a "Mutual Agreement Procedure ("MAP")" article. A Singapore tax resident taxpayer, who suffers double taxation or believes that double taxation is imminent and is of the view that the taxation imposed by the relevant tax authorities is not in accordance with the provision of the relevant DTA, can request IRAS to resolve the issue of double taxation under the MAP article. View more information on the MAP.

Generally, Singapore’s DTAs and EOI Arrangements include provisions for the exchange of information for tax purposes. Treaty partners may request for information under the DTAs or EOI Arrangements from the Comptroller of Income Tax.  View Administration of the Exchange of Information for Tax Purposes.

Note:

1. 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.

2. The agreements which are signed but not ratified do not have the force of law. We will update this page when the agreement is ratified.

A |  B |  C |  D |  E |  F |  G |  H |  I |  J |  K |  L |  M |  N |  O |  P |  Q |  R |  S |  T |  U |  V |  W |  X |  Y |  Z


A

Avoidance of Double Taxation Agreements
Albania (89KB)
Australia (181KB)
Austria (183KB)


B

Avoidance of Double Taxation Agreements
Bahrain (164KB)
Bangladesh (225KB)
Barbados (104KB)
Belarus (110KB)
Belgium (368KB)
Brunei (340KB)
Bulgaria (196KB)

Limited Treaties
Bahrain (126KB)
Brazil (152KB)

Exchange of Information Arrangements
Bermuda (77KB)


C

Avoidance of Double Taxation Agreements
Canada (85KB)
China (183KB)
Cyprus (213KB)
Czech Republic (167KB)

Limited Treaties
Chile (80KB)

Agreements which are Signed but not Ratified
Cambodia (316KB)


D

Avoidance of Double Taxation Agreements
Denmark (254KB)


E

Avoidance of Double Taxation Agreements
Ecuador (314KB)

Egypt (195KB)
Estonia (105KB)

Agreements which are Signed but not Ratified
Ethiopia (266KB)


F

Avoidance of Double Taxation Agreements
Fiji (247KB)
Finland (548KB)
France (291KB) 


G

Avoidance of Double Taxation Agreements
Georgia (93KB)
Germany (454KB)
Guernsey (184KB)

Agreements which are Signed but not Ratified
Ghana (218KB)


H

Avoidance of Double Taxation Agreements
Hungary (258KB)

Limited Treaties
Hong Kong (70KB)


I

Avoidance of Double Taxation Agreements
India (373KB)
Indonesia (273KB)
Ireland (100KB)
Isle of Man (110KB)
Israel (271KB)
Italy (108KB)    


J

Avoidance of Double Taxation Agreements
Japan (288KB)
Jersey (94KB)


K

Avoidance of Double Taxation Agreements
Kazakhstan (237KB)
Korea, Republic of (95KB)
Kuwait (256KB)


L

Avoidance of Double Taxation Agreements
Laos (268KB)

Latvia (236KB)
Libya (89KB)
Liechtenstein (169KB)
Lithuania (250KB)
Luxembourg (276KB)

Agreements which are Signed but not Ratified
Latvia (99KB)


M

Avoidance of Double Taxation Agreements
Malaysia (344KB)
Malta (234KB)
Mauritius (227KB)
Mexico (208KB)
Mongolia (167KB)
Morocco (153KB)
Myanmar (89KB)


N

Avoidance of Double Taxation Agreements
Netherlands (383KB)
New Zealand (359KB)
Norway (579KB)


O

Avoidance of Double Taxation Agreements
Oman (263KB)

Limited Treaties
Oman (108KB)


P

Avoidance of Double Taxation Agreements
Pakistan (245KB)
Panama (98KB)
Papua New Guinea (257KB)
Philippines (220KB)
Poland (292KB)
Portugal (200KB)


Q

Avoidance of Double Taxation Agreements
Qatar (191KB)


R

Avoidance of Double Taxation Agreements
Romania (225KB)
Russian Federation (405KB)

Rwanda (201KB)


S

Avoidance of Double Taxation Agreements
San Marino (169KB)

Saudi Arabia (101KB)

Seychelles (191KB)

Slovak Republic (241KB)
Slovenia (93KB)
South Africa (371KB)
Spain (64KB)
Sri Lanka  (198KB)
Sweden (416KB)
Switzerland (178KB)

Limited Treaties
Saudi Arabia (92KB)

Agreements which are Signed but not Ratified
Sri Lanka (180KB) 


T

Avoidance of Double Taxation Agreements
Taiwan (288KB)
Thailand (289KB)
Turkey  (67KB)


U

Avoidance of Double Taxation Agreements
Ukraine (96KB)
United Arab Emirates (257KB)
United Kingdom (422KB)
Uruguay (371KB)

Uzbekistan (115KB)

Limited Treaties
United Arab Emirates (115KB)
United States of America (187KB)


V

Avoidance of Double Taxation Agreements
Vietnam (172KB)


W


X


Y


Z