| Foreign company(a) resident in | Dividends | Interest(b) | Royalties(b) | Tax sparing relief |
| % | % | |||
| Non-treaty | nil | 15 | 10 | A |
| Treaty | ||||
| Albania | nil | 5 / 0(c) | 5 | NA |
| Australia | nil | 10 | 10 | NA |
| Austria | nil | 5 / 0(c) | 5 | NA |
| Bahrain | nil | 5 / 0(c) | 5 | NA |
| Bangladesh | nil | 10 | 10 | A |
| Barbados | nil | 12 / 0(c) | 8 | NA |
| Belarus | nil | 5 / 0(c)(f) | 5 | NA |
| Belgium | nil | 5 / 0(c)(d) | 5 / 3(e) | NA |
| Brunei | nil | 5(f) / 10 / 0(c) | 10 | A |
| Bulgaria | nil | 5 / 0(c) | 5 | NA |
| Canada | nil | 15(c) | 10 | A |
| China | nil | 7(f) / 10 / 0(c) | 10 / 6(e) | A |
| Cyprus | nil | 7(f) / 10 / 0(c) | 10 | NA |
| Czech Republic | nil | 0 | 10 | NA |
| Czech Republic # | nil | 0 | 5(e) / 10(p) | NA |
| Denmark | nil | 10 / 0(c) | 10 | NA |
| Ecuador # | nil | 10 / 0(c)(f) | 10 | NA |
| Egypt | nil | 15 / 0(c) | 10 | A |
| Estonia | nil | 10 / 0(c) | 7.5 | NA |
| Fiji | nil | 10 / 0(c) | 10 | A |
| Finland | nil | 5 / 0(c) | 5 | NA |
| France | nil | 10 / 0(c)(g) | 0 | A |
| Georgia | nil | 0 | 0 | NA |
| Germany | nil | 8 / 0(c) | 8 | A |
| Guernsey | nil | 12 / 0(c) | 8 | NA |
| Hungary | nil | 5 / 0(c)(d) | 5 | A |
| India | nil | 10(f) / 15 | 10 | A |
| Indonesia | nil | 10 / 0(c) | 10 | NA |
| Ireland | nil | 5 / 0(c) | 5 | NA |
| Isle of Man | nil | 12 / 0(c) | 8 | NA |
| Israel | nil | 7 / 0(c) | 5 | A |
| Italy | nil | 12.5 / 0(c) | 10 | A |
| Japan | nil | 10 / 0(c)(i) | 10 | NA |
| Jersey | nil | 12 / 0(c) | 8 | NA |
| Kazakhstan | nil | 10 / 0(c) | 10 | NA |
| Kuwait | nil | 7 / 0(c) | 10 | A |
| Laos # | nil | 5 / 0(c) | 5 | NA |
| Latvia | nil | 10 / 0(c) | 7.5 | NA |
| Libya | nil | 5 / 0(c) | 5 | NA |
| Liechtenstein # | nil | 12 / 0(c) | 8 | NA |
| Lithuania | nil | 10 / 0(c) | 7.5 | NA |
| Luxembourg | nil | 10 / 0(c) | 10 | NA |
| Luxembourg # | nil | 0 | 7 | NA |
| Malaysia | nil | 10 / 0(c) | 8 | A |
| Malta | nil | 7(f) / 10 / 0(c) | 10 | A |
| Mauritius | nil | 0 | 0 | A |
| Mexico | nil | 5(f) / 15 / 0(c) | 10 | A |
| Mongolia | nil | 5(f) / 10 / 0(c) | 5 | A |
| Morocco | nil | 10 / 0(c) | 10 | A |
| Myanmar | nil | 8(f) /10 / 0(c) | 10 | A |
| The Netherlands | nil | 10 / 0(c) | 0 | NA |
| New Zealand | nil | 10 / 0(c) | 5 | A |
| Norway | nil | 7 / 0(c) | 7 | NA |
| Oman | nil | 7 / 0(c) | 8 | A |
| Pakistan | nil | 12.5 / 0(c) | 10 | A |
| Panama | nil | 5 / 0(c)(d) | 5 | NA |
| Papua New Guinea | nil | 10 | 10 | A |
| The Philippines | nil | 15 / 0(j) | 0(k) / 10 | A |
| Poland | nil | 5 / 0(c) | 2(e) / 5 | NA |
| Portugal | nil | 10 / 0(c) | 10 | NA |
| Qatar | nil | 5 / 0(c) | 10 | A |
| Romania | nil | 5 / 0(c) | 5 | NA |
| Russian Federation | nil | 7.5 / 0(c) | 7.5 | A |
| San Marino # | nil | 12 / 0(c) | 8 | NA |
| Saudi Arabia | nil | 5 | 8 | A |
| Slovak Republic | nil | 0 | 10 | NA |
| Slovenia | nil | 5 / 0(c) | 5 | NA |
| South Africa | nil | 0 | 5 | NA |
| South Korea | nil | 10 / 0(c) | 10 | A |
| Spain | nil | 5 / 0(c)(d)(l) | 5 | NA |
| Sri Lanka | nil | 10 / 0(c)(f) | 15 | A |
| Sri Lanka # | nil | 10 / 0(c)(f) | 10 | A |
| Sweden | nil | 15 / 10(m)(c) | 0 | NA |
| Switzerland | nil | 5 / 0(c)(d) | 5 | A |
| Taiwan | nil | 15(n) | 10 | A |
| Thailand | nil | 10(f) / 15 / 0(c) | 10 | A |
| Turkey | nil | 7.5(f) /10 / 0(c) | 10 | A |
| Ukraine | nil | 10 / 0(c) | 7.5 | NA |
| United Arab Emirates | nil | 7 / 0(c) | 5 | A |
| United Kingdom | nil | 5 / 0(c)(f)(h) | 8 | NA |
| Uzbekistan | nil | 5 | 8 | NA |
| Vietnam | nil | 10 / 0(c) | 5(o) / 10 | A |
# The tax treaty or protocol to the existing treaty has yet to be ratified and therefore does not have the force of law.
(a) Refers to non-resident companies who are not carrying on any business in Singapore or have no permanent establishment (PE) in Singapore.
(b) Please refer to the relevant treaty for the definition. The tax treaties are available on the IRAS website.
(c) Rate applies to payments to the government or such institutions as are specified or agreed.
(d) Rate applies to payments to a banking enterprise by a banking enterprise.
(e) Rate applies to payments for the use of, or the right to use, industrial, commercial or scientific equipment.
(f) Rate applies to payments to a bank or financial institution.
(g) Rate applies to interest arising in a Contracting State and paid to a resident of the other Contracting State on debentures issued by, or on loans (including loans in the form of deferred payments) made to, an enterprise of the first-mentioned Contracting State engaged in an industrial undertaking.
(h) Rate applies to payments by a bank or financial institution.
(i) Rate applies to interest arising in Singapore and paid to a resident of Japan on debentures issued by, or on loans (including loans in the form of deferred payments) made to, a Singapore enterprise engaged in an industrial undertaking.
(j) Rate applies to payments in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured, by such institutions as are specified or agreed.
(k) Rate applies to royalties approved under the Economic Expansion Incentives (Relief from Income Tax) Act.
(l) Rate applies to payments that are subject to specified conditions, for example, payments to a pension fund approved for tax purposes or payments in respect of a loan, debt-claim or credit that is guaranteed or insured by the government.
(m) Rate applies to payments to a financial institution by an enterprise engaged in an industrial undertaking.
(n) The tax treaty does not deal with interest income. Therefore, the withholding tax rate of 15% under the Income Tax Act applies.
(o) Rate applies to payments for the use of, or the right to use, any patent, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
(p) Rate applies to payments for the use of, or the right to use, any patent, trade mark, design or model, plan, secret formula or process and computer software, or for information concerning industrial, commercial or scientific experience.