Double taxation treaties

Global transactions across international borders have given rise to international double taxation. To mitigate the effect of this Singapore has concluded DTA’s with more than 50 partners.

Singapore has concluded four types of Double Taxation Agreements:

  • Comprehensive DTA’s which cover all types of income.
  • Limited DTA’s which cover only income from shipping and /or air transport.
  • Exchange of information arrangements which provide for the exchange of information for tax purposes.
  • Agreements which are signed but not ratified therefore do not have the force of law.

Although the general principle underlying Singapore’s DTA’s are similar the actual provisions may differ. This is because every DTA is the result of a series of negotiations between two countries which have their own set of national objectives, policies and technical considerations. Therefore various compromises and amendments are made in order to conclude the DTA. In order to fully understand the tax treatment of a specific income derived from a treaty country it is necessary to refer to the relevant DTA. Please contact us if you require specific information regarding the implementation of Double Taxation Agreement.

Comprehensive Double Taxation Agreements:

JurisdictionDate of Entry into ForceEffective Date
Albania19/07/201101/01/2012
Australia11/02/196901/07/1969
Austria22/10/200201/01/2003
Bahrain31/12/200401/01/2005
Bangladesh22/12/198101/01/1979
Belarus27/12/201301/01/2014
Belgium27/11/200801/01/2009
Brunei14/12/200601/01/2007
Bulgaria26/12/199701/01/1998
Canada23/09/197701/01/1977
China18/09/200701/01/2008
Cyprus24/11/200001/01/2002
Czech Republic21/08/199801/01/1999
Denmark22/12/200001/01/2001
Egypt27/01/200401/01/2005
Estonia27/12/200701/01/2008
Fiji28/11/200601/01/2007
Finland27/12/200201/01/2003
France01/08/197501/01/1971
Georgia28/07/201001/01/2011
Germany12/12/200601/01/2007
Guernsey26/11/201301/01/2014
Hungary18/12/199801/01/1999
India27/05/199401/04/1994
Indonesia25/01/199101/01/1992
Ireland08/04/201101/01/2011
Isle of Man02/05/201301/01/2014
Israel06/12/200501/01/2006
Italy12/01/197901/01/1975
Japan28/04/199501/01/1996
Jersey02/05/201301/01/2014
Kazakhstan14/08/200701/01/2008
South Korea13/02/198101/01/1979
Kuwait02/07/200301/01/2004
Latvia18/02/200001/01/2001
Libya23/12/201001/01/2011
Lithuania28/06/200401/01/2005
Luxembourg24/05/199601/01/1996
Malaysia13/02/200601/01/2007
Malta29/02/200901/01/1979
Mauritius07/06/199601/07/1997
Mexico08/09/199501/01/1996
Mongolia22/10/200401/01/2005
Morocco15/01/201401/01/2015
Myanmar26/06/200901/04/2010
Netherlands03/09/197101/01/1968
New Zealand12/08/201001/04/2011
Norway17/04/199801/01/1999
Oman07/04/200601/01/2007
Pakistan06/08/199301/01/1987
Panama19/12/201101/01/2012
Papua New Guinea20/11/199201/01/1993
Philippines18/11/199701/01/1977
Poland26/12/199301/01/2015
Portugal16/03/200101/01/2002
Qatar05/10/200701/01/2008
Romania28/11/200201/01/2003
Russian Federation16/01/200901/01/2010
Saudi Arabia01/07/201101/01/2012
Slovak Republic12/06/200601/01/2007
Slovenia25/11/201001/01/2011
South Africa05/12/199701/01/1998
Spain02/02/201201/01/2013
Sri Lanka01/02/198001/01/1977
Sweden14/02/196901/01/1966
Switzerland17/12/199601/01/2013
Taiwan14/05/198201/01/1982
Thailand27/04/197601/01/1976
Turkey27/08/200101/01/2002
Ukraine18/12/200901/01/2010
United Arab Emirates30/08/199601/01/1992
United Kingdom26/12/199701/04/1998
Uzbekistan28/11/200801/01/2009
Vietnam09/09/199401/01/1993