Singapore: IRAS updates e-tax guides on ACAP, GST renewal
The Inland Revenue Authority of Singapore (IRAS) has released two updated e-Tax guides on 30 January 2026: IRAS e-Tax Guide GST: Assisted Compliance Assurance Programme (ACAP) (Fifth Edition) and IRAS e-Tax Guide GST: Renewal of ACAP Status (Sixth
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Singapore: IRAS clarifies tax treatment of branch repatriated foreign dividends
The Inland Revenue Authority of Singapore (IRAS) has issued Advance Ruling Summary No. 1/2026 on 2 January 2026, clarifying how foreign-sourced dividends received by a Singapore branch of an overseas company are treated for tax purposes. The
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Singapore gazettes Finance (Income Taxes) Act 2025, enacts global minimum tax standards
Singapore gazetted the Finance (Income Taxes) Act 2025 on 12 December 2025, enacting the Budget 2025 measures announced in February 2025. The Finance (Income Taxes) Act 2025, passed by the Parliament of Singapore in late 2025, introduces a range
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Singapore: IRAS issues detailed GST registration form guidance
The Inland Revenue Authority of Singapore (IRAS) has released a comprehensive guide for businesses and individuals on completing the GST F1 registration form through the myTax Portal on 12 January 2026. The guide provides step-by-step
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Singapore: IRAS updates guidance on MTT, DTT
The Inland Revenue Authority of Singapore (IRAS) released the second edition of its e-Tax Guide on Multinational Enterprise Top-up Tax and Domestic Top-up Tax on 7 January 2026. The guide explains the new Pillar 2 Income Inclusion Rule—referred
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Singapore: IRAS updates transfer pricing guidance, raises indicative margin for related party loans
The Inland Revenue Authority of Singapore (IRAS) has updated its Transfer Pricing guidance for 2026 on 2 January 2026, including the indicative margin for related party loans. For the year 2026, the indicative margin applicable to Risk-Free Rates
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Singapore: MoF issues regulations on MNE minimum tax filing, record-keeping
The Singapore Ministry of Finance (MOF) has published the Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025 (S 861) on 30 December 2025, providing detailed rules for the designation of local filing entities, record
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Singapore: IRAS expands list of jurisdictions for CbC exchange
The Inland Revenue Authority of Singapore (IRAS) has updated the list of jurisdictions with which Singapore will exchange Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of
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Singapore: IRAS revises e-tax guide on hybrid instrument taxation
The Inland Revenue Authority of Singapore (IRAS) has released the third edition of its e-Tax Guide on the Income Tax Treatment of Hybrid Instruments on 26 December 2025. The guide outlines how hybrid instruments are classified as debt or equity
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Singapore: IRAS issues guidelines for multinational, domestic top-up tax registration
The Inland Revenue Authority of Singapore (IRAS) has issued the Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025 (Administrative Regulations) on 29 December 2025, which entered into force on 31 December 2025. This
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Singapore: Government consults FY2026 budget
The Singapore Government has initiated a public consultation for the FY2026 Budget on 29 December 2025, inviting citizens to share their views and suggestions ahead of its delivery. Prime Minister and Minister for Finance, Lawrence Wong, will
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Cambodia: Senate approves protocol amending tax treaty with Singapore
Cambodia's upper house of Parliament (Senate) approved the protocol to the 2016 income tax treaty with Singapore on 5 December 2025. Signed on 2 November 2023, the protocol will take effect after the exchange of ratification instruments. It
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Singapore: IRAS publishes ninth edition REIT ETF tax guide
The Inland Revenue Authority of Singapore (IRAS) has updated e-Tax Guides concerning Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds (Ninth Edition) on 4 December 2025. This e-Tax Guide explains the income tax
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Kenya: National Assembly ratifies income tax treaty with Singapore
Kenya’s National Assembly approved the ratification of a new income tax treaty with Singapore on 3 December 2025. This agreement, signed on 23 September 2024, replaces the 2018 treaty, which never came into effect. The tax treaty aims to
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Singapore: IRAS expands GloBE, DTT guidance with comprehensive new e-learning modules
The Inland Revenue Authority of Singapore has published a new suite of e-learning resources that provide in-depth guidance on the Global Anti-Base Erosion (GloBE) Rules and the Domestic Top-up Tax (DTT). The materials span eight main modules—each
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Cambodia approves tax treaty protocol with Singapore
Cambodia’s National Assembly approved the protocol amending the 2016 income tax treaty with Singapore on 28 November 2025. Originally signed on 2 November 2023, this is the first amendment to the treaty and will take effect after the
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Singapore: MoF consults 2026 Budget
Singapore’s Ministry of Finance (MOF) has opened a public consultation for Budget 2026, inviting individuals, organisations, and businesses to share their views from 2 December 2025 to 12 January 2026. Budget 2026 is scheduled to be presented
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Singapore: Government announces property tax rebate for owner-occupied homes
The Singapore Government will provide a one-off Property Tax (PT) rebate in 2026 for all owner-occupied residential properties. All one- and two-room HDB flats will continue to pay no PT. Owner-occupiers of three-room and larger HDB flats will
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