Does Singapore have capital gains tax?

No. Singapore has no capital gains tax on investments, property or cryptocurrency. Gains are not taxed provided they are capital in nature and not from a trading activity. Singapore also uses a territorial tax system — only Singapore-source income is taxable. Source: Inland Revenue Authority of Singapore (iras.gov.sg)

ℹ️Not tax or legal advice. General information from official sources. Always consult a qualified tax adviser. Full disclosure →

Home → Tax & Legal → Singapore Tax Guide for Expats 2026 — Territorial System, 0% CGT and PIT Rates Tax

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Singapore

Updated April 2026 · ← All tax guides

Source: IRAS — Individual Income Tax (iras.gov.sg)

Capital gains tax

0–24%

Personal income tax (progressive)

Singapore's territorial tax system

Singapore taxes only income arising in or derived from Singapore. Foreign-source income is generally not taxable for individuals, even when remitted to Singapore (with limited exceptions for income received through partnerships). This is one of Singapore's most significant tax advantages.

Residency trigger: Tax resident if present in Singapore for 183+ days in a calendar year, or if employed in Singapore. Non-residents are generally taxed at 15% flat rate or progressive rates, whichever is higher, on Singapore-source employment income.

PIT rates and allowances

Chargeable Income (SGD)	Rate
First 20,000	0%
Next 10,000 (20,001–30,000)	2%
Next 10,000 (30,001–40,000)	3.5%
Next 40,000 (40,001–80,000)	7%
Next 40,000 (80,001–120,000)	11.5%
Next 40,000 (120,001–160,000)	15%
Above 320,000	24%

Rates above are after personal reliefs and deductions. Various reliefs (earned income relief, CPF relief, course fees, etc.) reduce taxable income for residents. Source: IRAS — individual income tax rates.

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