Tax residence in Singapore for Pakistani taxpayers

Singapore treats you as resident if you stay or work there 183 days or more in a calendar year. A Singapore citizen or permanent resident who normally lives there is resident without counting days, and for foreigners IRAS applies administrative rules on continuous stays or employment across two or three years. Tax is assessed for a year of assessment (YA) on the previous year's income, and foreign income received in Singapore by a resident individual is generally exempt. Pakistan counts its own tax year of 1 July – 30 June; where both countries claim you, Art. 4(2) of the 1993 Pakistan–Singapore Agreement decides — without a nationality step.

Check your status: Pakistan and Singapore

Free, no sign-up, about 3 minutes. Conclusion under Pakistan's Income Tax Ordinance, 2001, compared with the law of Singapore and the tax treaty.

When Singapore treats you as a tax resident

Singapore counts days for the calendar year preceding the year of assessment: for the selected year 2026 — YA 2027. The threshold is 183 days or more (exactly 183 days is enough). Both physical presence in Singapore and days of employment exercised in Singapore count; under IRAS practice, weekends and public holidays, and temporary absences (leave abroad, business trips) during the employment in Singapore, are included. Work as a company director does not count as «employment».

For Singapore citizens and permanent residents IRAS applies the first criterion of s. 2(1): whether the person normally resides in Singapore, except for temporary absences. For foreigners — 183 days and the administrative two- and three-year rules.

The law sets no day threshold for this criterion: what matters is where you actually live and whether your absences are temporary (holiday, business trip, short-term work abroad) and not inconsistent with residing in Singapore. Moving abroad to live there permanently ends this criterion.

IRAS administrative rule (not a statutory provision): a foreigner who stays or works in Singapore continuously for three consecutive calendar years is treated as resident for all three years, even if he or she spent fewer than 183 days in Singapore in the first or third year.

IRAS administrative rule for foreign employees (from 1 January 2007): if employment in Singapore spans two calendar years and the continuous period of employment, together with the stay immediately before and after it, is at least 183 days, the employee is treated as resident for both years. It does not apply to company directors, public entertainers and professionals (consultants, trainers, lecturers, etc.). Foreigners with a work pass of at least a year are provisionally taxed by IRAS as residents, but on final assessment (tax clearance) they become non-residents if their stay was under 183 days.

You stayed or worked in Singapore for 183 days or more in the calendar year — you are a Singapore tax resident for the corresponding year of assessment (for 2026 — YA 2027; s. 2(1) Income Tax Act 1947). Singapore taxes income received in or derived from Singapore at progressive rates of 0–24%; foreign income received in Singapore by a resident individual is generally exempt (s. 13(7A)), except income received through a partnership in Singapore.
You are a Singapore citizen or permanent resident who normally lives in Singapore and leaves only temporarily — you are a Singapore tax resident (s. 2(1) Income Tax Act 1947) whatever the number of days. The conclusion depends on the facts: if you have moved to live abroad, this criterion no longer applies.
You stay or work in Singapore continuously for three consecutive calendar years — under IRAS's administrative rule you are a Singapore tax resident for each of those years, even if you spent fewer than 183 days there in the first or last year. This is tax administration practice, not a statutory rule; if the continuous period ends earlier, your status for the incomplete years will be reviewed.
Your employment in Singapore spans two calendar years, and the continuous period of employment together with your stay immediately before and after it is at least 183 days — under IRAS's administrative rule you are a Singapore tax resident for both years. The rule does not apply to company directors, public entertainers and professionals.

When you are a nonresident

Fewer than 183 days in Singapore in the calendar year, and no other Singapore test makes you resident (normal residence in Singapore for citizens and permanent residents, the two- or three-year rules for foreigners) — you are not a Singapore tax resident. Singapore taxes only your Singapore-source income: employment income at 15% or at the resident rates if that gives more tax (employment of up to 60 days in a year is exempt, except for directors, public entertainers and professionals), director's fees and other income at 24%.
You spent fewer than 183 days in Singapore, but it is unclear whether Singapore is where you normally reside or whether the two- or three-year rules for foreigners apply to you. IRAS decides this on the facts (where you actually live, the length of your employment and stay); if one of the criteria is met, you are resident. Keep evidence of your trips, contract and employment dates.

Where the rules of Singapore clash with Pakistani tax rules

Collision: 183 days in Singapore while Pakistan also treats you as resident. Singapore treats you as resident because you were present or employed there 183 days or more in the calendar year; Pakistan may treat you as resident with 183 days in its own tax year, as a government employee posted abroad (s. 82(c)) or, if you are a citizen, under s. 82(d). Art. 4(2) of the Pakistan–Singapore Agreement decides: a permanent home in only one country — that country; a home in both — the centre of vital interests; if that cannot be determined or you have no permanent home in either country — habitual abode; if you have a habitual abode in both countries or in neither, the competent authorities decide by mutual agreement — citizenship is not a criterion. Under s. 107 the treaty prevails over the Ordinance.
Collision: Singapore can treat you as resident without 183 days. You are a Singapore resident without 183 days — as a citizen or permanent resident who normally lives in Singapore, or under IRAS's administrative two- and three-year rules for foreigners. The Ordinance counts 183 days in the Pakistani tax year, and a Pakistani citizen who is not present in any other country for more than 182 days in that year stays resident under s. 82(d), so both countries can treat you as resident. Art. 4(2) of the Agreement decides: permanent home → centre of vital interests → habitual abode → mutual agreement.
Collision: Pakistani citizen resident in both countries. Under s. 82(d) of the Ordinance a Pakistani citizen is resident in Pakistan if he or she is not present in any other country for more than 182 days in the tax year (1 July – 30 June) or is not a resident taxpayer of any other country. Singapore counts the calendar year and can treat you as resident even without 183 days, so you can be resident in Singapore while your days there in a Pakistani tax year stay at 182 or fewer — typically in the year of arrival or departure. Then Art. 4(2) of the Pakistan–Singapore Agreement decides: permanent home; if a home in both — centre of vital interests; if that cannot be determined or you have no permanent home in either — habitual abode. The Agreement has no nationality step: if habitual abode does not decide, being a Pakistani citizen does not settle the question — the competent authorities do, by mutual agreement (Art. 4(2)(c)).

What else to know

Which treaty applies: the Pakistan–Singapore Agreement (1993). The Agreement between the Republic of Singapore and the Islamic Republic of Pakistan, signed at Singapore on 13 April 1993 with a Protocol, has been in force since 6 August 1993 and has effect for income derived on or after 1 January 1987 (Art. 29(2)). The MLI applies to it from 1 April 2021 (new preamble, principal purpose test); Arts. 4 and 23 are not modified. Residence tie-breaker: Art. 4(2) — permanent home, centre of vital interests, habitual abode, then mutual agreement: there is no nationality step. Salaries and independent services: Art. 15 (183 days in any 12-month period and four further conditions); directors' fees: Art. 16; pensions: Art. 18; government service: Art. 19; relief: Art. 23 — credit in both countries; mutual agreement: Art. 25; treaty relief limited to income remitted to Singapore: Protocol, para. 5. Under s. 107 of the Ordinance the treaty prevails in giving relief.
Different years: 1 July – 30 June and Singapore's year of assessment. Pakistan counts days in its tax year (1 July – 30 June) and needs 183 days. Singapore assesses tax for a year of assessment (YA) on the income of the preceding calendar year and decides residence for that same calendar year — income and days of 2026 are YA 2027 — counting days of physical presence or employment in Singapore; it does not split the year into resident and non-resident periods. Each Pakistani tax year therefore overlaps two Singapore basis years. The treaty's 183-day test for salaries and services (Art. 15(2)(a)) uses any 12-month period. Keep a day count for each of these periods.
No nationality step: the competent authorities settle your residence. The Pakistan–Singapore Agreement has no nationality test. If your centre of vital interests cannot be determined (or you have no permanent home in either country) and you have a habitual abode in both countries or in neither, the competent authorities of Pakistan and Singapore settle your residence by mutual agreement (Art. 4(2)(c)). Present the case in writing to the competent authority of the country where you are resident within three years from the first notification of the action resulting in taxation not in accordance with the Agreement (Art. 25(1)). Until they agree, both countries may treat you as resident — keep evidence of your homes, family, work, assets and days in each country.
Singapore does not tax foreign income of resident individuals. Singapore taxes income received in or derived from Singapore; foreign income received in Singapore by a resident individual is generally exempt (s. 13(7A)), except income received through a partnership in Singapore. Pakistan taxes its residents on worldwide income. If you are a treaty resident of Singapore, Pakistan taxes only Pakistani-source income as the Agreement allows; where the Agreement exempts Pakistani income or reduces Pakistani tax on it and Singapore taxes that income by reference to the amount remitted, the relief in Pakistan applies only to the amount remitted to or received in Singapore (Protocol, para. 5). If you are a treaty resident of Pakistan, the Singapore exemption does not change your duty to declare your worldwide income in Pakistan.
Working in Singapore while resident in Pakistan. Pay for work physically done in Singapore is Singapore-source income: a non-resident of Singapore pays 15% on it, or the resident rates if that gives more tax; employment of no more than 60 days in a year is exempt, except for company directors, public entertainers and professionals. If you are a treaty resident of Pakistan, Singapore does not tax the pay only if all conditions of Art. 15(2) are met: no more than 183 days in Singapore in any 12-month period, services rendered for or on behalf of a person resident in Pakistan, the pay is subject to tax in Pakistan, and it is not borne by a permanent establishment or fixed base of the employer in Singapore. In Pakistan, salary earned in Singapore is exempt if you have paid Singapore tax on it (s. 102); otherwise Pakistan credits the Singapore tax, up to the Pakistani tax on that income (Art. 23(2); s. 103).
Non-resident of Singapore: withholding rates and treaty limits. As a non-resident you pay Singapore tax only on Singapore-source income, partly through withholding by the payer: interest 15%, royalties 10%, rent of movable property 15%, non-resident directors' remuneration 24%, professionals 15% of gross income or 24% of net income, public entertainers 15% of gross income. If you are a treaty resident of Pakistan and the beneficial owner, the Agreement caps the Singapore tax on interest at 12.5% (Art. 11(2)) and on royalties at 10% (Art. 12(2)); directors' fees from a Singapore company may still be taxed in Singapore (Art. 16(1)). If you are resident in Pakistan, Pakistan credits the Singapore tax (Art. 23(2); s. 103).
How double tax is relieved between Pakistan and Singapore. If you are a treaty resident of Pakistan, Singapore tax on Singapore-source income taxed in both countries is credited against Pakistani tax, up to the proportion of Pakistani tax attributable to that income (Art. 23(2)); under s. 103 the credit is computed separately for each head of income, unused credit is lost, and the Singapore tax must be paid within two years after the end of the Pakistani tax year. If you are a treaty resident of Singapore, Pakistani tax on Pakistani-source income is credited against Singapore tax on the same income (Art. 23(3)); in practice Singapore exempts most foreign income of resident individuals (s. 13(7A)), so Pakistani tax on it is not credited but simply stays. Tax on dividends, interest, royalties or fees for technical services reduced under a tax incentive programme counts as paid at fixed rates of 15%, 12.5% and 10% of the gross amount (Art. 23(4)). To prove tax paid in Pakistan, ask the Competent Authority for a certificate of tax paid (rule 19B). A case of taxation not in accordance with the Agreement is presented in writing within three years from the first notification (Art. 25(1)).
Pakistani government posting to Singapore. Federal and Provincial Government employees and officials posted abroad remain resident in Pakistan under s. 82(c). Under Art. 19(1) of the Agreement, remuneration paid by Pakistan, a political subdivision or a local or statutory authority for services rendered to it is taxable only in Pakistan — unless the services are rendered in Singapore by a resident of Singapore who is a Singapore national or did not become resident there solely to render the services. A government pension is taxable only in Pakistan (Art. 19(2)).
Pensions after a move to Singapore. Pensions and similar remuneration for past employment are taxable only in the country where you are resident under the Agreement (Art. 18). A pension paid by Pakistan, a political subdivision or a local or statutory authority for services rendered to it stays taxable only in Pakistan (Art. 19(2)). As a Singapore resident, foreign income you receive in Singapore is generally exempt (s. 13(7A)).
Year of moving: no split year, Pakistani exemptions. Singapore decides your status for the whole calendar year and Pakistan for the whole tax year from 1 July to 30 June; neither splits the year on arrival or departure. Because the periods overlap only partly, a move can make you resident in both countries for part of the time. A Pakistani citizen who leaves Pakistan during a tax year and stays abroad for the rest of it is exempt in Pakistan on salary earned abroad in that year (s. 51(2)); a citizen who becomes resident again after four tax years of non-residence is exempt on foreign-source income in the year of return and the following year (s. 51(1)).
Leaving Singapore: tax clearance (IR21). If you are not a Singapore citizen and are employed there, then when you cease employment, are posted abroad or leave Singapore for more than three months, your employer files Form IR21 with IRAS at least one month in advance and withholds all moneys due to you until IRAS determines the tax. This is also when IRAS reviews a provisional resident status: if your actual stay was under 183 days and the two- or three-year rules do not apply, you are taxed as a non-resident. IRAS does not require tax clearance in some cases — for example employment of no more than 60 days in the year, or annual earnings under SGD 21,000 — check IRAS's list.
Certificates of residence. To use the Agreement in Pakistan as a resident of Singapore, you need a certificate of Singapore tax residence issued by IRAS. To use it in Singapore as a resident of Pakistan, apply to the Competent Authority of Pakistan (FBR) for a certificate of residence — a separate application for each tax year (rule 19A). A non-resident who paid tax in Pakistan can ask for a certificate of tax paid to present to the Singapore tax authority (rule 19B).

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Agreement between the Republic of Singapore and the Islamic Republic of Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed at Singapore on 13 April 1993), with Protocol, as modified by the MLI. The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

The treaty in detail: income, rates, the 183-day rule →

Terms you will come across in Singapore

Income Tax Act 1947 (ITA): Singapore's income tax law; definition of a resident — s. 2(1)
IRAS: Inland Revenue Authority of Singapore, which also issues certificates of residence
Year of Assessment (YA): tax is assessed on the previous calendar year's income (YA 2027 — income of 2026)
Permanent Resident (PR): Singapore permanent resident: like a citizen, a tax resident if he or she normally lives in Singapore
IR21 (tax clearance): when a non-citizen employee leaves a job or Singapore, the employer files Form IR21 and withholds payments until IRAS assesses the tax
one-tier: system under which dividends of Singapore companies are not taxed in the shareholder's hands

Questions

Which tax treaty applies between Pakistan and Singapore?

The Agreement signed at Singapore on 13 April 1993 with a Protocol, in force since 6 August 1993 and effective for income derived from 1 January 1987, as modified by the MLI from 1 April 2021. Its tie-breaker, Art. 4(2), goes from permanent home and centre of vital interests to habitual abode and then straight to mutual agreement — citizenship is not a criterion.

Can I be a Singapore tax resident with fewer than 183 days?

Yes. A Singapore citizen or permanent resident who normally lives there is resident whatever the days. For foreigners IRAS treats a continuous stay or employment over three consecutive calendar years, or employment spanning two calendar years with a continuous period of at least 183 days, as residence (not for company directors, public entertainers and professionals). These are administrative practice, not statutory rules.

Does Singapore tax my Pakistani income?

Generally not: foreign income received in Singapore by a resident individual is exempt (s. 13(7A)), except through a Singapore partnership. If you are a treaty resident of Singapore, Pakistan taxes only Pakistan-source income as the Agreement allows, and treaty reductions in Pakistan apply only to income remitted to Singapore where Singapore taxes on a remittance basis (Protocol, para. 5).

Sources

Legislation and official guidance

s. 2(1) Income Tax Act 1947 (definition of «resident in Singapore», para (a)) — An individual is resident in Singapore if, in the year preceding the year of assessment, he or she resides in Singapore except for such temporary absences as may be reasonable and not inconsistent with a claim to be resident; also resident is a person who in that year was physically present or exercised employment in Singapore (other than as a company director) for 183 days or more.
s. 2(1) ITA 1947 (definitions of «year of assessment» and «basis period»); IRAS — preceding-year basis of assessment — Tax is charged for a year of assessment (YA) on the income of the preceding calendar year: YA 2027 covers income from 1 January to 31 December 2026. Residence is determined for the same preceding calendar year, so the selected year 2026 is the basis year for YA 2027.
IRAS — «Working out my tax residency» (updated 12 May 2026) — A Singapore citizen or permanent resident who normally resides in Singapore, except for temporary absences, is a tax resident. A foreigner is resident for a year of assessment if, in the preceding calendar year, he or she stayed or worked in Singapore for at least 183 days, or stays or works in Singapore continuously for three consecutive years (then for all three years, even with fewer than 183 days in the first and third). A foreign employee whose employment spans two calendar years is resident for both years if the period of employment, together with the stay immediately before and after it, is a continuous period of at least 183 days (not for company directors, public entertainers and professionals). Days include weekends and public holidays, and temporary absences (leave abroad, business trips) connected with the employment in Singapore.
s. 13(7A) ITA 1947 — Exempt is income from sources outside Singapore received in Singapore: (a) by a non-resident individual; (b) from 1 January 2004 — by a resident individual, where the Comptroller is satisfied that the exemption is beneficial to him or her; the exemption does not cover such income received through a partnership in Singapore.
IRAS — rates for non-residents (updated 27 April 2026); s. 13(6)–(7) ITA 1947 — A non-resident pays tax only on income received in or derived from Singapore, without personal reliefs: employment income — 15% or the resident rates if that gives more tax; director's fees, consultants' fees, rental income, pensions and other income — 24%. Pay for employment in Singapore of no more than 60 days in a year is exempt (s. 13(6)), except directors' remuneration and income of public entertainers (s. 13(7)).
Agreement between the Republic of Singapore and the Islamic Republic of Pakistan (Singapore, 13 April 1993), with Protocol, as modified by the MLI (IRAS), Art. 29(2) — In force from 6 August 1993 (date of the later notification); its provisions have effect for income derived on or after 1 January 1987. The MLI applies from 1 April 2021 for both States (new preamble, Art. 9(2) MLI, the implementation sentence of Art. 25(2) and the principal purpose test); Arts. 4 and 23 are not modified.
Income Tax Ordinance, 2001, s. 107(2) — Subject to s. 109, a double taxation agreement and its implementing notification have effect notwithstanding anything in any other law, so far as they provide relief from tax under the Ordinance, determine the Pakistan-source income of non-residents, or provide for exchange of information.
Income Tax Ordinance, 2001, s. 82(a) — An individual is a resident individual for a tax year if present in Pakistan for a period of, or periods amounting in aggregate to, 183 days or more in the tax year (1 July – 30 June).
Art. 15(1)–(2) Pakistan–Singapore Agreement (1993) — Salaries and other remuneration or income for personal services (including professional and other independent activities) of a resident of one State are taxable only there unless the services are rendered in the other State. They are taxable only in the residence State if (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any 12-month period, (b) the services are rendered for or on behalf of a person resident in the residence State, (c) the remuneration or income is subject to tax in the residence State, (d) the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State, and (e) the payment for independent personal services is not borne by a resident of the other State or by a permanent establishment or fixed base there.
Art. 4(2) Pakistan–Singapore Agreement (1993) — Dual-resident individual: (a) resident of the State in which he has a permanent home available to him; if he has one in both States — the State with which his personal and economic relations are closer (centre of vital interests); (b) if that State cannot be determined, or if he has no permanent home available to him in either State — the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, the competent authorities settle the question by mutual agreement. There is no nationality test.
Income Tax Ordinance, 2001, s. 82(d) (inserted by the Finance Act, 2022; FBR consolidated text amended up to 30.06.2026) — Resident individual: one who, being a citizen of Pakistan, is not present in any other country for more than one hundred and eighty-two days during the tax year or who is not a resident taxpayer of any other country.
Art. 25(1) Pakistan–Singapore Agreement (1993) — A resident who considers that the actions of one or both States result or will result in taxation not in accordance with the Agreement may present the case to the competent authority of the State of residence, in writing, within three years from the first notification of the action.
Protocol to the Pakistan–Singapore Agreement (1993), para. 5 — Where the Agreement exempts income from sources in Pakistan or reduces the tax on it, and under Singapore law that income is taxed by reference to the amount remitted to or received in Singapore, the exemption or reduction in Pakistan applies only to the amount remitted to or received in Singapore (not to income of the Government of Singapore or persons approved by its competent authority).
Income Tax Ordinance, 2001, s. 103 — A resident taxpayer gets a credit for foreign income tax on foreign-source income equal to the lesser of the foreign tax paid and the Pakistan tax on that income (average Pakistani rate × net foreign-source income), computed separately for each head of income; unused credit is not refunded, carried back or forward; the foreign tax must be paid within two years after the end of the tax year.
Income Tax Ordinance, 2001, s. 102 — Foreign-source salary received by a resident individual is exempt if the individual has paid foreign income tax on it; tax is treated as paid if it was withheld by the employer and paid to the revenue authority of the country where the employment was exercised.
Art. 23 Pakistan–Singapore Agreement (1993) — (2) Pakistan: Singapore tax paid by a resident of Pakistan on income from sources in Singapore taxed in both States is credited against Pakistan tax on that income, up to the proportion of Pakistan tax attributable to it. (3) Singapore: Pakistan tax on income from sources in Pakistan is credited against Singapore tax computed on the same income, up to the Singapore tax attributable to it. (4) Tax on dividends, interest, royalties or fees for technical services reduced or exempted under a tax incentive programme is deemed paid: 15% of gross dividends, 12.5% of gross interest, 10% of gross royalties or fees for technical services.
IRAS — types of payments and withholding tax rates (updated 18 November 2025) — Withholding on payments to non-residents: interest — 15%, royalties — 10% (with a reduced base for authors), rent of movable property — 15%, non-resident directors' remuneration — 24%, non-resident professionals — 15% of gross income or 24% of net income, public entertainers — 15% of gross income.
Arts. 11, 12 and 16 Pakistan–Singapore Agreement (1993) — Interest arising in one State and beneficially owned by a resident of the other may be taxed in the source State at no more than 12.5% of the gross amount (Art. 11(2)); royalties — no more than 10% (Art. 12(2)). Directors' fees received by a resident of one State as a board member of a company resident in the other State may be taxed in that other State (Art. 16(1)).
Income Tax Rules, 2002, rule 19B — A non-resident may apply to the Competent Authority of Pakistan for a certificate of tax paid in Pakistan (by deduction, collection or otherwise) for presentation to the tax authority of the country of residence; proof of residence in that country is required.
Income Tax Ordinance, 2001, s. 82(c) — An individual is a resident individual for a tax year if he or she is an employee or official of the Federal Government or a Provincial Government posted abroad in the tax year — regardless of days in Pakistan.
Arts. 18 and 19 Pakistan–Singapore Agreement (1993) — Pensions and similar remuneration paid to a resident of a State in consideration of past employment are taxable only in that State (Art. 18). Remuneration, other than a pension, paid by a State, a political subdivision or a local or statutory authority for services rendered to it is taxable only in that State, but only in the other State if the services are rendered there by a resident of that State who is its national or did not become its resident solely to render the services (Art. 19(1)); government pensions are taxable only in the paying State (Art. 19(2)).
Income Tax Ordinance, 2001, s. 51 — (1) A citizen who becomes resident in a tax year after being non-resident in the four preceding tax years: foreign-source income is exempt in that tax year and the following one. (2) A citizen who leaves Pakistan during a tax year and remains abroad for the rest of it: salary earned outside Pakistan in that year is exempt.
IRAS — tax clearance for non-Singapore citizen employees (Form IR21, updated 4 March 2026) — When an employee who is not a Singapore citizen ceases employment, is posted overseas or leaves Singapore for more than three months, the employer files Form IR21 with IRAS at least one month in advance and, from the time it becomes aware of this, withholds all moneys due to the employee until IRAS determines the tax.
Income Tax Rules, 2002, rule 19A — A resident who needs a certificate of residence for a treaty country applies to the Competent Authority of Pakistan (FBR, Islamabad) in the prescribed form with proof of foreign income, CNIC, NTN and the latest return; a separate application and certificate for each tax year; decision within 45 days.
IRAS — resident tax rates from YA 2024 (updated 27 April 2026) — Progressive rates on a resident's chargeable income: first SGD 20,000 — 0%, then 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5%, 20%, 22% (SGD 320,001–500,000), 23% (SGD 500,001–1,000,000) and 24% above SGD 1,000,000.
IRAS — gains from the sale of property, shares and financial instruments (updated 27 February 2026); dividends (updated 27 February 2026) — Gains from selling property and shares are generally not taxed as capital gains unless the sale amounts to trading (frequent transactions, a profit-seeking motive). Dividends of Singapore companies under the one-tier system are not taxed; foreign dividends received in Singapore by a resident are generally not taxed either (except those received through a partnership in Singapore).
Art. 4(2)(a) Pakistan–Singapore Agreement (1993) — 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)(b) Pakistan–Singapore Agreement (1993) — 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)(c) Pakistan–Singapore Agreement (1993) — If he has an habitual abode in both States or in neither of them, the competent authorities of the Contracting States settle the question by mutual agreement. There is no nationality test.

Updated 10/11/2026. The result is for information only and is not tax or legal advice. The FBR, other tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law changes with each Finance Act. Consult a qualified adviser before making decisions.

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