A per-country summary of Singapore’s comprehensive double taxation agreements — the withholding caps, the permanent-establishment thresholds, the 183-day employment basis, the traps — each fact carrying its treaty article number so it can be checked in seconds. Compiled by an AI review of the ratified treaty texts on the IRAS website, then independently re-checked by a second AI pass; correct as at 12 July 2026. General information, not advice: treaties change, so always check the current IRAS list and read the article before relying on a figure — every treaty links to its IRAS source text, and the conditions and definitions live there, not in this table. Runs entirely in your browser.
Quick withholding lookup
Treaty cap vs domestic rate — the lower appliesTreaty summaries
| Country | Dividend | Interest | Royalty | Tech fees | Constr. PE | 183-day basis | MLI |
|---|
Country detail
Click a row to open — ⇧-click adds up to three to compareSelect a country from the table to see every field with its article reference.
No comprehensive treaty
Domestic rates apply — the traps everyone hitsAssumptions & limits (v0.1)
- Rates are treaty caps. The lower of the treaty cap and the domestic rate applies. Singapore domestic withholding: interest 15%, royalties 10% (final rates for pure income; non-final service cases differ), technical & management fees at the prevailing corporate rate (17%) where the services are rendered or deemed rendered in Singapore. No dividend withholding tax — Singapore is one-tier, so outbound dividends bear no withholding regardless of treaty.
- Relief is not automatic. A Certificate of Residence and IRAS’ administrative requirements apply before a treaty rate can be used.
- MLI. Where Singapore and the partner both cover a treaty, the synthesised text governs and the Principal Purpose Test may deny benefits. Entries note MLI coverage but do not model the PPT.
- Provenance & currency. Compiled by an AI review of every ratified treaty text on the IRAS website, then independently re-checked by a second AI pass; correct as at 12 July 2026. Each fact carries its article reference and each treaty links to its IRAS source text. Treaties, protocols and MLI positions change — always check the current IRAS list before relying on anything here. This is general information, not advice.
- Facts are extracted summaries with article references — read the article before relying on any figure. Conditions, definitions and beneficial-ownership requirements live in the treaty, not this table.
- Out of scope for v0.1: PPT/MLI benefit modelling, mutual-agreement and arbitration articles, exchange-of-information detail, limited (shipping/air) treaties beyond listing them, and the non-final services-withholding cases (17%/24% on the gross-or-net option) — see IRAS guidance for those.
- Everything runs client-side; nothing is uploaded. This is a workpaper aid, not advice — review against the treaty text and current IRAS guidance before relying on it. See the site terms.