Singapore taxes companies at a flat 17 per cent and does not tax gains of a capital nature. Know what your company and your people will pay, where section 10L and the line between trading and investing set limits, and how Singapore exchanges information with other countries.
The tax system is treated in depth in Singapore V: Taxation and Incentives, starting with The charge to tax and its territorial logic. Current rates, with their dates, are on Doing Business in Singapore.
Tax and Transparency
Singapore taxes income and leaves gains of a capital nature outside the charge. The articles collected here explain the charge to tax under the Income Tax Act 1947, the trader or investor line, section 10L, GST, fund incentives, family offices, remuneration in tokens, the CRS, CARF and FATCA, IRAS's powers, offences and voluntary disclosure, and the treaty with Switzerland. The examples come from digital assets and the principles are those of general tax law. The book states the law at 30 June 2026. To the articlesPrivate Client Taxation
Singapore taxes individuals at moderate rates and does not tax gains of a capital nature. The articles collected here explain the family office model, the tax incentive conditions, the Global Investor Programme, tax residence, the arithmetic of living in Singapore or Switzerland, timing a token event around a move, anti-avoidance and the reporting of holdings under the CRS and CARF. To the articlesDouble Taxation Treaties
Singapore has a wide network of tax agreements. The articles collected here take the agreement with Switzerland as their worked example: its history, residence and the tie-breaker, permanent establishment, dividends, interest and royalties, capital gains, employment income, mutual agreement and exchange of information. The treaty position with other partners is summarised below with its date. To the articlesGroup and Holding Structures
A Singapore holding company is a common choice for groups in Asia. The articles collected here explain the vehicles, from the private company to the company limited by guarantee, the limited liability partnership and the registered foreign company, the Singapore holding company for Asian operations, the allocation of functions between entities, intra-group services and transfer pricing. They also cover funds, custody, succession, banking and exit. The worked cases concern digital-asset groups between Switzerland and Singapore, and the reasoning carries over. To the articlesFamily Offices
Singapore is a centre for family offices in Asia. The articles collected here explain the fund incentive schemes, the variable capital company, the licensing exemption, the tax incentive conditions, the case of August 2023 and the tightening of practice, and the Global Investor Programme. The book states the law at 30 June 2026, and the changes from 1 August 2026 are summarised below. To the articlesDigital Assets: Singapore V: Taxation and Incentives
Singapore V: Taxation and Incentives — a part of the book Digital Assets Law in Singapore and Switzerland by Dr Alexander Ressos. To the articles