As mentioned by Gabriel. Singapore do not tax capital gains.
However if such capitals gains are able to be classified as income, then they are taxable.
You may refer to an article here
https://www.straitstimes.com/singapore/courts-c... Show less
For dividends
Generally, the following dividends are not taxable:
a) Dividends paid on or after 1 Jan 2008 by a Singapore resident company under the one-tier corporate tax system except co-operatives;
b) Foreign dividends received in Singapore on or after 1 Jan 2004 by resident individuals. If an individual resident in Singapore receives foreign-sourced dividends through a partnership in Singapore, these dividends may be exempt from Singapore tax if certain conditions are met. For details, please refer to Tax Exemption for Foreign-Sourced Income;
c) Income distribution from Real Estate Investment Trusts (REITs), except distributions derived by individuals through a partnership in Singapore, or from the carrying on of a trade, business or profession in REITs.
Read more about it here:
https://www.iras.gov.sg/irashome/Individuals/Lo...
As mentioned by Gabriel. Singapore do not tax capital gains.
However if such capitals gains are able to be classified as income, then they are taxable.
You may refer to an article here
https://www.straitstimes.com/singapore/courts-c... Show less
For dividends
Generally, the following dividends are not taxable:
a) Dividends paid on or after 1 Jan 2008 by a Singapore resident company under the one-tier corporate tax system except co-operatives;
b) Foreign dividends received in Singapore on or after 1 Jan 2004 by resident individuals. If an individual resident in Singapore receives foreign-sourced dividends through a partnership in Singapore, these dividends may be exempt from Singapore tax if certain conditions are met. For details, please refer to Tax Exemption for Foreign-Sourced Income;
c) Income distribution from Real Estate Investment Trusts (REITs), except distributions derived by individuals through a partnership in Singapore, or from the carrying on of a trade, business or profession in REITs.
Read more about it here:
https://www.iras.gov.sg/irashome/Individuals/Lo...