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Singapore: Double Tax Treaties

Table of Treaty Rates

Provided by TreatyPro
Singapore


Jurisdiction Status Dividends Interest Royalties Notes
           
Defaults 0% (1) 15% 10%
           
Albania Effective January 1, 2013 0% 0% when paid to the government or the central bank 5% 5%
Australia Effective January 1, 1970 0% 10% 10%
Austria Effective January 1, 2003 0% 0% when paid to the government, the central bank or between banks, or on a loan or credit financed, guaranteed or insured by an institution to promote exports 5% 5%
Bahrain Effective January 1, 2006 0% 0% when paid to the government or the central bank 5% 5%
Bangladesh Effective January 1, 1980 0% 10% 10%
Barbados Effective January 1, 2015 0% 0% when paid to the government or the central bank 12% 8%
Belarus Effective January 1, 2014 0% 0% when paid to the government or the central bank 5% 5%
Belgium Effective January 1, 2010 0% 0% when paid to the government, the central bank or between banks 5% 3% for equipment royalties 5%
Brunei Effective January 1, 2007 0% 0% when paid to the government or the central bank 5% when paid to a bank or financial institution 10% 10%
Bulgaria Effective January 1, 1999 0% 0% when paid to the government or the central bank 5% 5%
Canada Effective January 1, 1978 0% 0% when paid to a specified institution 15% 10% (2)
China Effective January 1, 2009 0% 0% when paid to the government or the central bank 7% when paid to a bank or financial institution 10% 6% for equipment royalties 10%
Cyprus Effective January 1, 2003 0% 0% when paid to the government or the central bank 7% when paid to a bank or financial institution 10% 10%
Czech Republic Effective January 1, 2000 Protocol effective January 1, 2015 0% 0% 0% for copyright royalties 5% for equipment royalties 10%
Denmark Effective January 1, 2002 0% 0% when paid on a loan financed, guaranteed or insured by the government 10% 10%
Ecuador Signed June 27, 2013 0% 0% when paid to the government or the central bank 10% 10% Not yet in force. Default rates apply.
Egypt Effective January 1, 2006 0% 0% when paid to the government or the central bank 15% 10% (2)
Estonia Effective January 1, 2009 0% 0% when paid to the government or the central bank 10% 7.50%
Fiji Effective January 1, 2008 0% 0% when paid to the government or the central bank 10% 10%
Finland Effective January 1, 2004 0% 0% when paid to the government or the central bank 5% 5%
France Effective January 1, 1972 New treaty signed January 15, 2015 0% 0% when paid to the government or the central bank, or on a loan made to or debentures issued by the paying company engaged in an industrial undertaking 10% When new treaty is effective: 0% when paid to the government or the central bank, or between enterprises, or on a loan or credit guaranteed or insured by the government 10% 0% 10% for artistic or literary copyrights or broadcasting royalties, or information concerning commercial experience (3) When new treaty is effective: 0% 10% for copyright or broadcasting royalties (3) New treaty not yet in force.
Georgia Effective January 1, 2012 0% 0% 0%
Germany Effective January 1, 2007 0% 0% when paid to the government or the central bank, or on a loan guaranteed by a specified institution 8% 8%
Guernsey Effective January 1, 2014 0% 0% when paid to the government 12% 8%
Hungary Effective January 1, 2000 0% 0% when paid to the government, the central bank or between banks 5% 5%
India Effective January 1, 1994 Protocol effective August 1, 2005 0% 10% when paid on a bank, financial institution or insurance company loan 15% 10%
Indonesia Effective January 1, 1993 0% 0% when paid to the government or the central bank, or on government bonds or debentures, or on a loan or credit financed, guaranteed or insured by the central bank 10% 10% (2)
Ireland Effective January 1, 2011 0% 0% when paid to the government or the central bank 5% 5%
Isle of Man Effective January 1, 2014 0% 0% when paid to the government 12% 8%
Israel Effective January 1, 2007 0% 0% when paid to the government or the central bank 7% 5%
Italy Effective January 1, 1975 0% 0% when paid to the government, or on a loan approved by both governments 12.5% 10% (2)
Japan Effective January 1, 1997 0% 0% when paid to the government or the central bank, or on a loan or credit guaranteed, insured or indirectly financed by the government or the central bank 10% 10%
Jersey Effective January 1, 2014 0% 0% when paid to the government or the central bank 12% 8%
Kazakhstan Effective January 1, 2009 0% 0% when paid to the government or the central bank 10% 10%
Korea, South Effective January 1, 1979 0% 0% when paid to the government or the central bank 10% 10% (2)
Kuwait Effective January 1, 2004 0% 0% when paid to the government or the central bank 7% 10%
Laos Signed February 21, 2014 0% 0% when paid to the government or the central bank 5% 5% Not yet in force. Default rates apply.
Latvia Effective January 1, 2002 0% 0% when paid to the government or the central bank 10% 7.50%
Libya Effective January 1, 2012 0% 0% when paid to the government or the central bank 5% 5%
Liechtenstein Effective January 1, 2015 0% 0% when paid to the government or the central bank 12% 8%
Lithuania Effective January 1, 2006 0% 0% when paid to the government or the central bank 10% 7.50%
Luxembourg Effective January 1, 1997 New treaty signed October 9, 2013 0% 0% when paid to the government or the central bank 10% When new treaty is effective: 0% 10%When new treaty is effective: 7% New treaty not yet in force.
Malaysia Effective January 1, 2008 0% 0% when paid to the government or the central bank 10% 8%
Malta Effective January 1, 2010 0% 0% when paid to the government or the central bank 7% when paid to a bank 10% 10%
Mauritius Effective January 1, 1998 0% 0% 0%
Mexico Effective January 1, 1997 0% 0% when paid to the government or a pension fund, or on a loan or credit financed, guaranteed or insured for at least three years by a specified institution 5% when paid to a bank 15% 10%
Mongolia Effective January 1, 2006 0% 0% when paid to the government or the central bank 5% when paid to a bank or financial institution 10% 5%
Morocco Effective January 1, 2015 0% 0% when paid to the government or the central bank 10% 10%
Netherlands Effective January 1, 1969 0% 0% when paid to the government 10% 0% 10% for artistic or literary copyrights or broadcasting royalties (3)
New Zealand Effective January 1, 2012 0% 0% when paid to the government or the central bank 10% 5%
Norway Effective January 1, 1999 0% 0% when paid to the government or the central bank 7% 7%
Oman Effective January 1, 2008 0% 0% when paid to the government or the central bank 7% 8%
Pakistan Effective January 1, 1987 0% 0% when paid to the government or the central bank 12.5% 10%
Panama Effective January 1, 2012 0% 0% when paid to the government, the central bank or between banks 5% 5%
Papua New Guinea Effective January 1, 1994 0% 10% 10%
Philippines Effective January 1, 1977 0% 0% when paid on a loan or credit financed, guaranteed or insured by a government approved institution 15% 0% when approved under the Economic Expansion Incentives (Relief from Income Tax) Act of Singapore 10% (2)
Poland Effective January 1, 2015 0% 0% when paid by the government, or to the government or the central bank 5% 2% for equipment royalties 5%
Portugal Effective January 1, 2003 0% 0% when paid to or by the government, or on financing approved by both governments, or on a loan or credit financed by a specified institution 10% 10%
Qatar Effective January 1, 2009 0% 0% when paid to the government or the central bank 5% 10%
Romania Effective January 1, 2004 0% 0% when paid to the government or the central bank 5% 5%
Russia Effective January 1, 2010 0% 0% when paid to the government or the central bank 7.5% 7.50%
Rwanda Signed August 26, 2014 0% 0% when paid to the government or the central bank 10% 10% Not yet in force. Default rates apply.
San Marino Signed December 11, 2013 0% 0% when paid by the government, or to the government or the central bank 12% 8% Not yet in force. Default rates apply.
Saudi Arabia Effective January 1, 2013 0% 5% 8%
Seychelles Signed July 9, 2014 0% 0% when paid to the government or the central bank 12% 8% Not yet in force. Default rates apply.
Slovakia Effective January 1, 2008 0% 0% 10%
Slovenia Effective January 1, 2012 0% 0% when paid to the government or the central bank, or on a loan guaranteed or insured by a specified institution 5% 5%
South Africa Effective January 1, 1999 0% 0% 5%
Spain Effective January 1, 2013 0% 0% when paid by the government, or to the government, the central bank, a pension fund or between financial institutions, or on a loan or credit financed, guaranteed or insured by the government 5% 5%
Sri Lanka Effective January 1, 1978 New treaty signed July 9, 2014 0% 0% when paid to the government, a bank or a financial institution 10% 10% (3) When new treaty is effective: 10% New treaty not yet in force.
Sweden Effective January 1, 1967 Protocol effective January 1, 1985 0% 0% when paid to the government or the central bank 10% when paid to a financial institution by the paying company engaged in an industrial undertaking 15% 0%
Switzerland Effective January 1, 2014 0% 0% when paid on a loan approved by the government of Singapore 10% When new treaty is effective: 0% when paid to the central bank or between banks 5% 0% when paid on royalties approved by the government of Singapore 5% When new treaty is effective: 5%
Taiwan Effective January 1, 1982 0% 15% (3) 10% (2)
Thailand Effective January 1, 1976 0% 0% when paid to the government or the central bank 10% when paid to a financial institution or insurance company 15% (2) 10% (2)
Turkey Effective January 1, 2003 0% 0% when paid to the government or the central bank 7.5% when paid to a financial institution 10% 10%
Ukraine Effective January 1, 2011 0% 0% when paid to the government or the central bank 10% 7.50%
United Arab Emirates Effective January 1, 1992 0% 0% when paid to the government or the central bank 7% 5%
United Kingdom Effective January 1, 1999 0% 0% when paid to the government or the central bank, or between banks 5% 8%
Uruguay Signed January 15, 2015 0% 0% when paid by the government, or to the government, the central bank or between financial institutions, or on a loan or credit guaranteed or insured by the government 5% 5% for copyright or broadcasting royalties 10% Not yet in force. Default rates apply.
Uzbekistan Effective January 1, 2010 0% 5% 8%
Vietnam Effective January 1, 1994 Protocol effective January 1, 2014 0% 0% when paid to the government or the central bank 10% 5% for copyright or trademark royalties 10%
Myanmar Effective January 1, 2002 0% 0% when paid to the government or the central bank 8% when paid to a bank or financial institution 10% 10% (2)

Footnotes

  1. Singapore's default dividend withholding tax rate is 0%. A treaty may stipulate a higher rate.
  2. The treaty specifies a different rate but the default rate is lower and would therefore apply.
  3. The domestic rate applies.
  4. PLEASE NOTE: This table was last updated February 2015

 

 

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