• [En]
  • [Fr]
  • [Es]
  • [It]
  • [Tr]
  • [Ru]
  • [Pl]
  • [De]
  • [Cn]
  • [Jp]
  • [My]
  • [Kr]
  • [Vn]
  • [Ph]

  +65 84989706


+65 84989706
Company Formation Singapore



Singapore-UK Double Tax Treaty

Updated on Monday 18th December 2017

Rate this article
5 5 1
based on 1 reviews

Singapore-UK-double-tax-treatyThe double tax convention between Singapore and the UK

Singapore and the United Kingdom signed their first double taxation treaty in 1966 and enforced it in 1975. Ever since, the agreement was renewed several times and the last amendment was brought in 2012. The effective date of the treaty is January 1st, 2013. The Singapore-UK double tax agreement covers private individuals and companies residents of one or both contracting parties and applies to the following taxes:

  • -          the income, the corporate and the capital gains taxes in the UK;
  • -          the income tax in Singapore.

The agreement also provides for similar taxes in the UK and Singapore.

What are the taxes covered by the Singapore-UK double tax agreement?

The income tax refers to different elements composing it which is why the articles of the double taxation convention provides for each type of them and specifies where the tax will be levied. First of all, the Singapore-UK double taxation treaty applies based on tax residency which is why most taxes will be levied in the country where the payer is registered for taxation purposes. Exception to these provisions are permanent establishments and associated enterprises which will be taxed in the country where the income arises. Income for immovable property, such as real estate, can also be taxed in the country where it is located. Other incomes covered by the double tax agreement between Singapore and the UK are:

  • -          business profits;
  • -          shipping and air transportation;
  • -          dependent and independent services;
  • -          dividend payments;
  • -          interest payments;
  • -          royalties payments;
  • -          governmental services;
  • -          directors’ fees.

Our specialists in company formation in Singapore can provide you with the full list of incomes governed by the treaty with the UK and can also explain how the avoidance of double taxation will occur.

Reduced tax rates under the Singapore-UK double taxation treaty

The following reduced tax rates apply under Singapore’s double tax treaty with the United Kingdom:

  • -          a 5% rate on dividends if the recipient owns at least 10% of the voting shares in the company making the payments and 15% in all other cases;
  • -          a 15% rate on interest if they arose before December 1999 and 10% in all other cases;
  • -          a 15% on royalties if they arose before December 1999 and 10% in all other cases.

For  complete information on the double tax treaty with the UK, do not hesitate to contact our agents in Singapore.



There are no comments

Comments & Requests

Please note that client queries should NOT be posted here but sent through our Contact page.

Why choose us?

Carol De La Cura and Jacqueline Clarence, our specialists in company registration and accounting matters, can help businessmen establish both onshore and offshore companies in Singapore.


As our client, you will benefit from the joint expertise of local lawyers and consultants for opening an offshore company in Singapore.Company-formation-Singapore-agents.png




Call us now at +65 84989706 to set up an appointment with our consultants in Singapore


Online Incorporation


Tax Calculator




The experts at OpenCompanySingapore.com helped my clients establish a company in Singapore fast and easy. I would definitely recommend them to any foreign investor interested in forming a company in this Asian jurisdiction.

Francesco Dagnino, Partner of
Lexia Avvocati

Read more testimonials

We Recommend ClientPedia

This website is marketed by ClientPedia

Banner-Promoting ClientPedia-244px.jpg

We accept online payments