DoubleTaxationIndia – Singapore tax treaty: residence, 183 days, rates
Agreement between the Government of the Republic of Singapore and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed on 24 January 1994), as amended by the Protocols of 29 June 2005, 24 June 2011 and 30 December 2016 and modified by the MLI
- Signed: 24/01/1994
- In force since: 27/05/1994
- Official text
If both countries treat you as resident
- A dual-resident individual is deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available in both States, of the State with which his personal and economic relations are closer (centre of vital interests). Art. 4(2)(a) India–Singapore Agreement (1994)
- The Central Government may enter into agreements for relief from double taxation and avoidance of double taxation; where an agreement applies, the Act applies only to the extent more beneficial to the assessee (s. 159(4)). A non-resident may claim treaty relief only with a certificate of residence from the other country's government and the prescribed documents and information (s. 159(8)). Income-tax Act, 2025, s. 159
- If the State of the centre of vital interests cannot be determined, or if he has no permanent home available in either State, he is deemed to be a resident of the State in which he has an habitual abode. Art. 4(2)(b) India–Singapore Agreement (1994)
- If he has an habitual abode in both States or in neither, he is deemed to be a resident only of the State of which he is a national (c); if he is a national of both States or of neither, the competent authorities settle the question by mutual agreement (d). Art. 4(2)(c), (d) India–Singapore Agreement (1994)
Income: who taxes it
| Income | Treaty rule | Article |
|---|---|---|
| Salary (employment) | The country where the work is done may tax it. Exempt if all apply: no more than 183 days in the tax year; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. 15(2) |
| Self-employment, business, services | Country of residence; the other country taxes profits of a permanent establishment (fixed base) there, or if your stay there reaches 90 days in the tax year. | Art. 7, Art. 14 |
| Pension | Only the country of residence. | Art. 19(1) |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 18(1)-(2) |
| Government service pension | Usually only the paying country; exception: service in the other country by its national. | Art. 18(1)-(2) |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. 6(1) |
| Dividends | Source country: at most 15%; the country of residence relieves double taxation. | Art. 10(2)(b) |
| Interest (deposits, bonds, loans) | Source country: at most 15%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. 11(2) |
| Royalties (copyright, licences) | Source country: at most 10%; the country of residence relieves double taxation. | Art. 12(2) (as replaced by Art. 4 of the 2005 Protocol) |
| Technical, consulting, management services | Source country: at most 10%; the country of residence relieves double taxation. | Art. 12(2), (4)-(5) (rate as replaced by Art. 4 of the 2005 Protocol) |
| Sale of property or shares | Real estate: the country where it is located may tax. Shares of companies deriving their value mainly from real estate: the same. Other property: under certain conditions the source country may also tax (see the article). | Art. 13 (as amended by the 2016 Protocol) |
| Other income | The source country may tax; the country of residence relieves double taxation. | Art. 23 |
How double taxation is relieved
- India: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 25(2)
- Singapore: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 25(4)
Data checked: 10/11/2026. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.