International treaty

Singapore: tax treaties

Tax treaties and related documents between the UK and Singapore.

Documents

Synthesised text of the Multilateral Instrument and the 1997 Singapore-UK Double Taxation Agreement – in force

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1997 Singapore - UK Double Taxation Agreement as amended by the 2012 protocol - in force

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2012 Singapore-UK second protocol - in force

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2010 Singapore-UK protocol - in force

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1997 Singapore-UK Double Taxation Agreement - in force

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Details

Synthesised text of the Multilateral Instrument and the 1997 Singapore-UK Double Taxation Agreement - in force

The 1997 Singapore-UK Double Taxation Agreement has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1997 Singapore-UK Double Taxation Agreement for:

  • taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
  • Corporation Tax, from 1 April 2020
  • Income Tax and Capital Gains Tax, from 6 April 2020
  • all other taxes levied by Singapore, for taxable periods beginning on or after 1 October 2019

1997 Double Taxation Agreement amended by 2012 Protocol

The double taxation agreement entered into force on 19 December 1997 and was amended by the 2010 and 2012 protocols.

It is effective in Singapore from 1 January 1999 and in the UK from:

  • 1 April 1998 for Corporation Tax
  • 6 April 1998 for Income Tax and Capital Gains Tax

2012 Double Taxation Agreement Second Protocol

The second protocol entered into force on 27 December 2012.

It is effective in Singapore from 1 January 2014 and in the UK from:

  • 1 April 2013 for Corporation Tax
  • 6 April 2013 for Income Tax and Capital Gains Tax

2010 Double Taxation Agreement Protocol

This protocol entered into force on 8 January 2011 and is effective in Singapore and the UK from that date.

1997 Double Taxation Agreement

The double taxation agreement entered into force on 19 December 1997.

It is effective in Singapore from 1 January 1999 and in the UK from:

  • 1 April 1998 for Corporation Tax
  • 6 April 1998 for Income Tax and Capital Gains Tax
Published 15 August 2006
Last updated 20 May 2019 + show all updates
  1. Synthesised text of the Multilateral Instrument and the 1997 Singapore-UK Double Taxation Convention - in force has been added.

  2. First published.