Foreign Tax Relief:

As foreign income remitted into Singapore is generally not taxable for individuals, double tax (provided under tax treaties) or unilateral tax credit (provided under domestic tax law) is largely not relevant.

Tax Treaties:

Singapore has comprehensive double tax treaties (DTTs) with the following countries:

  1. Albania

  2. India

  3. Panama

  4. Armenia

  5. Indonesia

  6. Papua New Guinea

  7. Australia

  8. Ireland

  9. Philippines

  10. Austria

  11. Isle of Man

  12. Poland

  13. Bahrain

  14. Israel

  15. Portugal

  16. Bangladesh

  17. Italy

  18. Qatar

  19. Barbados

  20. Japan

  21. Romania

  22. Belarus

  23. Jersey

  24. Russian Federation

  25. Belgium

  26. Jordan

  27. Rwanda

  28. Brazil

  29. Kazakhstan

  30. San Marino

  31. Brunei

  32. Republic of Korea

  33. Saudi Arabia

  34. Bulgaria

  35. Kuwait

  36. Serbia

  37. Cambodia

  38. Laos

  39. Seychelles

  40. Canada

  41. Latvia

  42. Slovak Republic

  43. People's Republic of China

  44. Libya

  45. Slovenia

  46. Cyprus

  47. Liechtenstein

  48. South Africa

  49. Czech Republic

  50. Lithuania

  51. Spain

  52. Denmark

  53. Luxembourg

  54. Sri Lanka

  55. Ecuador

  56. Malaysia

  57. Sweden

  58. Egypt

  59. Malta

  60. Switzerland

  61. Estonia

  62. Mauritius

  63. Taiwan

  64. Ethiopia

  65. Mexico

  66. Thailand

  67. Fiji

  68. Mongolia

  69. Tunisia

  70. Finland

  71. Morocco

  72. Turkey

  73. France

  74. Myanmar

  75. Turkmenistan

  76. Georgia

  77. Netherlands

  78. Ukraine

  79. Germany

  80. New Zealand

  81. United Arab Emirates

  82. Ghana

  83. Nigeria

  84. United Kingdom

  85. Greece

  86. Norway

  87. Uruguay

  88. Guernsey

  89. Oman

  90. Uzbekistan

  91. Hungary

  92. Pakistan

  93. Vietnam

Singapore has limited DTTs with the following countries:

  1. Bahrain

  2. Chile

  3. Saudi Arabia

  4. Bermuda

  5. Hong Kong

  6. United Arab Emirates

  7. Brazil

  8. Oman

  9. United States