I have a IBKR SG account. If I have US stocks, US options contract and some cash in my account, do I need to pay US estate or inheritance taxes?

Are those US equities yours or inherited?

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If you're the rightful owner of it, then you wouldn't have to but if you inherited it, then there might be an estate tax involved.

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"Upon the demise of a foreign individual not domiciled in the United States, the U.S. imposes an estate tax on U.S. situs assets such as Real Estate, Securities including stock, bonds, mutual funds and Exchange traded funds. The tax rate can amount up to 40% of the value of such assets over the exemption amount, which is $60,000 for non-US residents."