Low-Tax Residency
Singapore has a territorial tax system with a top personal income tax rate of 22 percent. Foreign-sourced income is generally not taxed. No capital gains or inheritance tax.
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Key Details
Stay Requirements
Special/zero tax regime: benefiting requires becoming a tax resident; the standard test is 183 days physical presence per year
medium confidenceHighlights
- Territorial tax system
- Top rate of 22% on local income
- No tax on foreign-sourced income
- Investment of SGD 10 million required
- Pathway to Permanent Residency
The catch
- You have to actually live there. At least 183 days a year in-country — this becomes your main home, not a paper residency.
- No dual citizenship. You may have to give up your current citizenship to naturalise.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Changes in tax legislation or international tax agreements could affect benefits.
Tax Notes
Singapore operates a territorial tax system, taxing only income earned within the country. The top personal income tax rate is 22%.