Singapore

SG SGD$ English
Pros
Low corporate and personal tax rates with zero capital gains or inheritance taxes
Exceptional transparency and minimal corruption for a predictable and fair business environment
World-class digital and physical infrastructure for seamless global connectivity and high physical security
Cons
Strict social regulations and limited civil liberties regarding individual expression and political dissent
Significant state presence in key sectors and housing markets through government-linked corporations
High cost of living and expensive business operations from land scarcity and vehicle taxes

Long story short: Here, you can set up your company in a day, pay next to nothing in tax, and nobody ever asks you for a bribe.

The catch: rent will hammer your budget, the local market is tiny, and the state watches you with the precision of a digital big brother.

Other than that: infrastructure and banks are top notch, safety is close to perfect in the nice neighborhoods, street food is insane, but the landscape is 100% concrete, nature is somewhere else.

VERYLOW TAX 4.8/10 HOLDING 7.3/10 DIVIDENDPIPELINE 6.7/10 CRYPTOHAVEN 7.7/10 PRIVACYGRADE 1.5/10

Will your income be taxed?

Long story short: YES, FAIRLY.
Singapore taxes personal income at a middling 24%, but only on what you earn locally.

The territorial regime is your lever: whatever you make abroad while living here stays out of the taxman's reach.

01.1 Income tax
Personal income tax
0 → 24%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 13 brackets
Bracket (USD)Rate
0 – 15,661exempt
15,661 – 23,4922%
23,492 – 31,3223.5%
31,322 – 62,6447%
62,644 – 93,96711.5%
93,967 – 125,28915%
125,289 – 156,61118%
156,611 – 187,93319%
187,933 – 219,25519.5%
219,255 – 250,57820%
250,578 – 391,52722%
391,527 – 783,05523%
783,055 +24%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: NO.
Singapore keeps its hands off what you hold. No capital gains tax, no annual wealth grab, no inheritance regime.

Your portfolio compounds in peace and leaves the way it came in; nobody's standing at the door with their palm out.

02.1 Investment income
Capital gains
0%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
0%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
24%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 15,661exempt
15,661 – 23,4922%
23,492 – 31,3223.5%
31,322 – 62,6447%
62,644 – 93,96711.5%
93,967 – 125,28915%
125,289 – 156,61118%
156,611 – 187,93319%
187,933 – 219,25519.5%
219,255 – 250,57820%
250,578 – 391,52722%
391,527 – 783,05523%
783,055 +24%
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
ZERO TAX
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 0% · Singapore does not impose capital gains tax. Gains from crypto-assets are generally tax-free for individuals unless the Inland Revenue Authority of Singapore (IRAS) deems the activity to be a trade or business based on the 'Badges of Trade' (e.g., high frequency, profit-seeking intent). Professional trading is taxed as ordinary income at progressive rates up to 24%. Staking and mining rewards may be taxable as income if they exceed S$300 annually or are part of a business.
Crypto-to-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairescommitted but not yet enforced

Easy to run a company there?

Long story short: NO.
Corporate tax in Singapore is 17%, but the rate isn't what hurts. Misuse of corporate assets is a criminal offense; the textbook case is the French abus de biens sociaux: spend your own company's money on yourself and you can end up prosecuted, even as sole shareholder, because the company is a separate legal person and your consent means nothing.

And the registries are public: your name as shareholder, free to browse.

For an owner-operator, those two together weigh far more than the rate, and unlike the rate they don't negotiate. Run it clean and you're fine; run it casually and you'll get burned.

03.1 Rates
Corporate tax
4.3 → 17%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 7,8314.3%
7,831 – 156,6118.5%
156,611 +17%
VAT standard rate
9%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
9%
Food & drink
9%
food
9%
non-alcoholic
9%
alcohol
Print media
9%
books
9%
ebooks
9%
newspapers
Culture
9%
cultural events
9%
cinema
9%
theatre
9%
museums
9%
sports
Transport
9%
public transit
9%
rail
9%
air
Hospitality
9%
hotels
9%
restaurants
9%
takeaway
Health
9%
pharma
9%
medical dev.
Energy
9%
electricity
9%
natural gas
9%
district heat.
9%
domestic fuel
Utilities
9%
water
9%
waste
Clothing
9%
kids clothing
Digital & telecom
9%
digital
9%
telecom
9%
broadcast
Construction
9%
construction
Agriculture
9%
farm inputs
9%
animal feed
Personal services
9%
funeral
9%
hairdressing
Finance
9%
insurance
03.2 Regime & registry
IP Box · Patent Box
5%
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesIntellectual Property Development Incentive · net income · patents, copyrighted software, designs, plant varieties · vs. 17% corp
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Companies Act 1967 Section 157 and Penal Code 1871 Section 405/409 · Singapore strictly enforces the 'Separate Legal Entity' principle. Under Section 157 of the Companies Act, a director's failure to act honestly is a criminal offense. Furthermore, Singapore case law (e.g., Tan Tze Chye v Public Prosecutor) establishes that a sole director/shareholder can be convicted of Criminal Breach of Trust (CBT) for misappropriating company assets, as the assets belong to the company and not the individual, regardless of the company's solvency or the shareholder's own consent.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesAccounting and Corporate Regulatory Authority (ACRA) - BizFile+
Directors privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesAccounting and Corporate Regulatory Authority (ACRA) - BizFile+
03.3 Incorporation cost
In this country, the most standard company form is called Private Limited Company. The costs below are for incorporating a company in its simplest form, for reference only.
ACRA Company Name Application Fee
USD 12
ACRA Company Registration Fee
USD 235
Professional Incorporation Service Fee (Market Average)
USD 626
Total
USD 873

A good fit for a holding?

Long story short: YES.
Singapore is built for holding, plain and simple. An extensive treaty network (67 signed agreements) hacks down withholding on cross-border dividends, interest and royalties, and a full participation exemption (100% on qualifying dividends and gains) lets value flow through without a domestic tollbooth.

Top-shelf plumbing: a holding parked here travels the world without leaking.

04.1 Substance & exemptions
Territorial · individuals
TERRITORIAL
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesterritorial — foreign-source income generally untaxed
Territorial · corporates
TERRITORIAL
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Source et informations complémentairesterritorial principle — foreign-source profits generally exempt
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno minimum threshold · no holding period
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
0%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
15%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
10%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
61
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
5
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Source et informations complémentairesin negotiation
Tax treaty network
origin · SG 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with SG.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Singapore rolls out a territorial regime on the way in, then charges at the door on the way out: an exit tax grabs unrealised gains above a threshold when you cut residency.

Run the numbers before you settle: the entrance is wide open, the exit has a turnstile.

05.1 Exit & dual nationality
Exit tax
APPLIES
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairestriggers: tax residence change · basis: deemed disposal
Bracket (USD)Rate
0 – 20,000exempt
20,000 – 30,0002%
30,000 – 40,0003.5%
40,000 – 80,0007%
80,000 – 120,00011.5%
120,000 – 160,00015%
160,000 – 200,00018%
200,000 – 240,00019%
240,000 – 280,00019.5%
280,000 – 320,00020%
320,000 – 500,00022%
500,000 – 1,000,00023%
1,000,000 +24%
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
3 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
2 years
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Source et informations complémentairesavailable path to naturalisation
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: YES, CLOSELY.
Singapore signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

Multilateral reporting frameworks 5/9 active · 4 pending
CRS
2018
CARF
2024
FATCA
2014
MLI
2018
BEPS
MAAC
2016
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE
2020

Is it blacklisted?

Long story short: SOMEWHAT.
Singapore shows up on national blacklists only (drawn from FR/ES/PT/BR), despite its FATF membership.

Expect extra KYC/AML questions in those specific corridors: annoying, not disqualifying. No supranational watchdog has flagged it, so the stain stays local.

Blacklist exposure Listed by 1 authority
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Singapore is locked down (RSF rank #123). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
123/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 45 · ↑ 3 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Project Guardian
Project Guardian, launched in 2022, convened over 40 financial institutions, industry associations and international policymakers across seven jurisdictions to carry out industry trials on the use of asset tokenization in capital markets. More than 15 industry trials were conducted in six currencies across multiple financial products.
Monetary Authority of Singapore
RESEARCH YES
Project Ubin+
The project has three main objectives: (i) explore the design and application of AMMs for wCBDCs; (ii) investigate if a supra-regional network could work as an efficient and trusted hub for cross-border settlement; and (iii) research wCBDC governance models within that network.
Monetary Authority of Singapore
PILOT YES
Project Orchid
After launching a retail CBDC initiative, the MAS has decided that issuing retail CBDCs is not very relevant to Singapore at this time.
Monetary Authority of Singapore
CANCELLED
Project Mariana
Monetary Authority of Singapore, Banque de France, Swiss National Bank
RESEARCH YES
Project Cedar Phase II x Project Ubin+
Project Cedar Phase II x Ubin+ will enhance designs for atomic settlement of cross-border cross-currency transactions, leveraging wCBDCs (wholesale CBDC) as a settlement asset. The effort, which entails establishing connectivity across multiple heterogeneous simulated currency ledgers, aims to significantly reduce settlement risk, a key pain point in cross-border cross-currency transactions.
Monetary Authority of Singapore, US Federal Reserve
PROOF OF CONCEPT YES

Connected to the world?

Long story short: EXCELLENT.
Singapore is wired straight into the global money grid: 9/11 of the services we track work here.

Stripe onboards you, so you can charge cards from a laptop the day you land. Amazon delivers to your door like it would in Paris or Berlin. Wise, Revolut, PayPal: pick your rails, they all run.

Accept payments 4/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 3/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 2/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Singapore. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.