Are dividends from REITs exempted from tax?

Hi there, I read that if you hold REITs that distribute at least 90% of taxable income each year, they will enjoy tax transparency treatment by IRAS (subject to certain conditions). Hence, individual investors who receive these distributions also enjoy tax-exemption treatment.
https://www.iras.gov.sg/irashome/uploadedFiles/...

Hi there friend,

I just saw this on IRAS website: Yes they are subjected to tax.

Taxable Dividends

The following dividends are subject to income tax:

1) Dividends paid by co-operatives;

2) Foreign-sourced dividends derived by individuals through a partnership in Singapore.

Conditions may apply. For more details, please refer to Tax Exemption for Foreign-Sourced Income;

3) Income distribution from Real Estate Investment Trusts (REITs)

Derived by individuals through a partnership in Singapore, or from the carrying on of a trade, business or profession in REITs.