Singapore Tax Guide
Singapore is a Asia-Pacific-based jurisdiction tracked in real time by Heed. The top personal income tax rate is Progressive up to 24%. Singapore operates a special tax regime worth understanding before you commit.
- Personal income
- Progressive up to 24%
- Corporate
- 17%
- Special regime
- Yes
At a glance
| Personal income tax (top rate) | Progressive up to 24% |
|---|---|
| Corporate tax | 17% |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | Yes |
Source: official guidance· last verified 12 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Singapore residency rule
Singapore residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Singapore
Regulatory stabilityVolatile47 rule changes in 24 months, frequently revised; plan with caution.
- Reporting · 1 Jan 2027
Mandatory Adoption of CRS XML Schema V3.0 for 2027 Filings
Singapore to mandate the use of CRS XML Schema V3.0 for all XML-based reporting from 1 January 2027.
- Reporting · 1 Jan 2027
Implementation of Amended CRS Framework for 2028 Exchanges
Singapore will commence financial account information exchanges under the Amended CRS framework starting in 2028.
- Immigration · 29 Nov 2026
From November 2026: Apply for a Temporary Permit, view and update Work Permit holders' particulars and extend in-principle approvals
MOM’s published update says that from 29 November 2026, employers must apply for a Temporary Permit when a worker needs to start before their Work Permit is issued. This applies to Malaysian and non-Malaysian workers, not only non-Malaysians. Levy starts on the day the Temporary Permit is granted and will not be waived. [1]
Move, incorporate, and bank in Singapore
Singapore on Heed isn't just a tax profile. It's a full mobility surface, residency programs, company structures, and banking options, all sourced and cross-linked.
A first look. Matching these programmes, structures and providers to your own situation is on Pro.View Pro
Company structures
All- Limited Liability Partnership (LLP)Partnership
- Singapore Private Limited Company (Pte Ltd)Onshore LLC17% headline, partial exemptions for first SGD 200k
- Singapore Private Limited Company (Pte Ltd) via EntrePassStartup visa co.17% headline; partial exemption first SGD 200k; startup tax exemption for first 3 YA
What Heed tracks in Singapore
Legislative changes
Every published amendment, draft, and consultation touching Singapore tax law.
Residency thresholds
Day counts against Singapore residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Singapore.
Singapore tax, common questions
Is Singapore a tax haven?
Singapore operates a special tax regime that offers meaningful advantages versus standard residency. Whether it qualifies as a tax haven depends on your income mix and structure. Heed tracks the regime conditions and flags changes in real time.
What is the income tax rate in Singapore?
The top personal income tax rate in Singapore is Progressive up to 24%. Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Singapore tax cryptocurrency?
Crypto taxation in Singapore varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Singapore to become tax resident?
Singapore residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Singapore have a digital nomad visa or special regime?
Singapore offers a special tax regime that nomads and expats use to optimise their position. Eligibility and benefits change. Heed flags amendments and treaty updates the day they happen.
How does Singapore compare with other Asia-Pacific jurisdictions?
Heed ranks Singapore alongside every other jurisdiction in Asia-Pacific on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
Compare Singapore with...
How Heed tracks Singapore
Singapore surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Singapore's full tax profile.
Track Singapore on your Heed dashboard. Pro ($399 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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