A Certificate of Residence (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).

Reasons to apply for a COR

If you earn foreign income, you may be subject to tax in that foreign country/region. However, you may claim tax benefits if there is a DTA between Singapore and the foreign country/region. To enjoy the tax benefits, you need to submit a COR to the foreign tax authority to prove that you are a Singapore tax resident.

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

Ways to apply for COR

All COR applications must be submitted via the links below:

Your profileHow to apply
For employees who are Singapore Citizens or Permanent Residents (with the exception of the specific circumstances)

Scan the QR code below or click here to submit the COR application for DTA countries/regions.

COR QR for SC/SPR employees

For self-employed/sole-proprietors/partners

For Singpass holders:
Scan the QR code below or click here to submit the COR application for DTA countries/regions.

COR QR for self-employed/sole-proprietors/partners

For non-Singpass holders:
Scan the QR code below or click here to submit the COR application for DTA countries/regions.

COR QR for self-employed/sole-proprietors/partners (non Singpass)

For foreign employees

For Singpass holders:
Scan the QR code below or click here to submit the COR application for DTA countries/regions.

COR QR for foreign employees (Singpass)

For non-Singpass holders:
Submit the COR application (XLS, 72KB) 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 country/region which requires IRAS’ endorsement.

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)