Taxes
Singapore — Tax: Double Tax Treaties
Singapore has signed Avoidance of Double Taxation Agreements (DTAs), limited DTAs, and Exchange of Information Arrangements (EOIAs) with around 100 jurisdictions — one of the most extensive treaty networks globally. Comprehensive DTAs cover all income types between the two countries; limited DTAs cover only air transport and shipping income; EOIAs provide for tax information exchange only, without broader double-tax relief. The current, authoritative list of all agreements is maintained by IRAS.
VerifiedGovernment / official sourceInland Revenue Authority of Singapore (IRAS) — List of DTAsLast reviewed: 2026-07-20
Key facts
- Singapore has DTAs, limited DTAs, and EOI arrangements with ~100 jurisdictions — one of the world's most comprehensive treaty networks.
- Comprehensive DTAs cover all income types; limited DTAs cover only air transport/shipping income; EOIAs cover tax information exchange only.
- The authoritative, current treaty list is maintained by IRAS.
- Withholding tax rates on royalties/dividends/interest can be reduced (or exempted) under the relevant DTA — the specific rate depends on the treaty partner country.
Required documents
- Certificate of Residence (COR) from IRAS to claim DTA benefits
Common mistakes
- Assuming every Singapore agreement is a full comprehensive DTA — some are limited to air transport/shipping or are EOI-only arrangements without broader tax relief.
- Attempting to claim DTA benefits without obtaining a Certificate of Residence (COR) from IRAS.