[{"data":1,"prerenderedAt":1268},["ShallowReactive",2],{"compare-pair-new-zealand-vs-singapore":3,"compare-new-zealand-singapore":98},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":51,"flagA":61,"flagB":62,"heroImage":63,"lastUpdated":64,"meta":65,"metaDescription":66,"metaTitle":67,"navigation":68,"path":69,"relatedCompares":70,"seo":77,"stem":78,"verdict":79,"winners":83,"__hash__":97},"compare\u002Fcompare\u002Fnew-zealand-vs-singapore.md","New Zealand vs Singapore taxes",[9,10,11],"People whose life and customers are in New Zealand","New migrants who can use the transitional-resident exemption","Long-term homeowners outside bright-line and dealing rules",[13,14,15],"Regional founders who need a 17% company","Investors in shares rather than New Zealand residential land","Groups that want 9% GST instead of 15%",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"New Zealand is a residence-based system with progressive personal rates of 10.5% to 39% for income earned from 1 April 2025. There is no tax-free personal allowance: the first dollar of ordinary income is in the 10.5% band. Employees also usually pay the ACC earners' levy through PAYE. Most companies pay 28%, with dividend imputation so company tax can be represented by credits when profits are distributed to resident shareholders. GST is 15%. Residents are generally taxed on worldwide income, although new migrants and returning residents may qualify for a transitional-resident exemption on much overseas investment income for about four years. There is no general wealth or inheritance tax.",[20,24,25],{},"Singapore's resident personal scale is 0% to 24%, companies pay 17%, GST is 9%, and there is generally no personal capital gains tax, no estate tax and no tax on ordinary Singapore-company dividends. That is a lighter hub stack for salary, company profits and typical share portfolios.",[20,27,28],{},"The constraint is property, not listed shares. New Zealand has no broad standalone CGT, but a sale of residential land can be taxable under the two-year bright-line test for disposals on or after 1 July 2024, and other land-sale or intention-to-resell rules can apply even outside that window. Singapore also has no general personal CGT, yet stamp duty and property tax still apply to housing. This comparison does not invent extra buyer-stamp percentages beyond what our Singapore pages already say: property taxes and stamp duty remain in the model even when CGT is zero.",[20,30,31],{},"Choose Singapore if the goal is 17% companies, 24% personal tax and 9% GST, with typical share gains outside CGT. Choose New Zealand if the life and market are there, and treat bright-line, FIF rules on overseas shares, and 15% GST as the real extras. A transitional-resident exemption can shelter some overseas investment income for a few years, but it does not rewrite the bright-line test on a New Zealand house.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"New Zealand","new-zealand","Singapore","singapore",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard GST","15%","9%",{"label":48,"valueA":49,"valueB":50},"Property disposals","Two-year bright-line test and other land-sale rules","Generally no personal CGT; stamp duty and property tax still apply",[52,55,58],{"question":53,"answer":54},"Is New Zealand or Singapore better for tax?","Singapore is usually better on personal income tax, corporate tax and GST. New Zealand can still be the right home, but 39% personal tax, 28% companies and 15% GST are heavier.",{"question":56,"answer":57},"Does New Zealand have capital gains tax?","There is no broad standalone CGT, but residential property can be taxed under the two-year bright-line test, and other land-sale, trading and revenue-account rules can turn a gain into income.",{"question":59,"answer":60},"Does Singapore tax property profits?","Singapore generally has no personal capital gains tax, but property trading can be taxed as income, and stamp duty and property tax still apply. Do not assume a house purchase is a tax-free event.","🇳🇿","🇸🇬","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"New Zealand vs Singapore tax comparison for 2026. Compare 10.5%–39% vs 0%–24% PIT, 28% vs 17% CIT, 15% vs 9% GST, and NZ bright-line property rules versus Singapore stamp duty.","New Zealand vs Singapore taxes (2026): bright-line and GST",true,"\u002Fcompare\u002Fnew-zealand-vs-singapore",[71,74],{"title":72,"path":73},"Australia vs New Zealand","\u002Fcompare\u002Faustralia-vs-new-zealand",{"title":75,"path":76},"Australia vs Singapore","\u002Fcompare\u002Faustralia-vs-singapore",{"title":7,"description":22},"compare\u002Fnew-zealand-vs-singapore",[80,81,82],"Singapore is the lower-tax hub for most mobile earners. Resident individuals pay 0% to 24% and companies pay 17%, with GST at 9%. New Zealand taxes residents on worldwide income at 10.5% to 39% from 1 April 2025, companies generally pay 28%, and GST is 15%.","Neither system uses a broad standalone capital-gains tax on typical share portfolios, so the property rule is the real constraint. New Zealand can tax residential land under a two-year bright-line test and other land-sale rules. Singapore generally does not tax personal capital gains, but stamp duty and property tax still apply on housing; this page does not invent additional buyer-stamp percentages.","Choose Singapore for a 17% company, 24% personal cap and 9% GST if you can staff the business there. Choose New Zealand when the lifestyle or domestic market is the point, and do not assume 'no CGT' means a tax-free house sale inside the bright-line period.",[84,88,91,94],{"taxType":85,"winner":86,"note":87},"Personal income tax","B","Singapore's resident top rate is 24%; New Zealand's resident scale is 10.5% to 39%, before the ACC earners' levy.",{"taxType":89,"winner":86,"note":90},"Corporate tax","Singapore's 17% rate is below New Zealand's 28% company rate.",{"taxType":92,"winner":86,"note":93},"Capital gains tax","Neither has a broad standalone CGT on typical shares, but New Zealand still taxes some residential property under bright-line and land-sale rules; Singapore generally leaves personal gains untaxed except where the activity is trading.",{"taxType":95,"winner":86,"note":96},"VAT \u002F GST","Singapore GST is 9%; New Zealand GST is 15%.","kKNjJtvKKMDo2rvLU6VzSNQrmGoEYNa4yUePoIwc8rg",{"a":99,"b":705},{"index":100,"details":212},{"id":101,"title":102,"bestFor":103,"body":109,"country":36,"countryFacts":116,"countrySlug":37,"description":113,"excerpt":40,"extension":41,"faqs":122,"flag":61,"heroImage":40,"howItWorks":134,"lastUpdated":140,"meta":141,"metaDescription":142,"metaTitle":143,"navigation":68,"otherTaxes":144,"pageType":167,"path":168,"relatedFormations":169,"relatedGuides":170,"seo":171,"stem":172,"summaryCards":173,"taxBracketSections":192,"taxBrackets":193,"taxRates":194,"taxSlug":40,"taxType":40,"visas":204,"watchOut":205,"__hash__":211},"taxes\u002Fcountry\u002Fnew-zealand\u002Findex.md","Taxes in New Zealand",[104,105,106,107,108],"Employees","Expats","Operating companies","Families","Property owners",{"type":17,"value":110,"toc":114},[111],[20,112,113],{},"New Zealand is a residence-based tax system with progressive personal rates, a flat company rate and a broad GST. Its most distinctive feature is the absence of a general capital-gains, wealth or inheritance tax—but property and investment classification rules still create meaningful tax exposure.",{"title":33,"searchDepth":34,"depth":34,"links":115},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},"Oceania","NZD","Extensive","N\u002FA","Compliant",[123,126,129,131],{"question":124,"answer":125},"Is New Zealand a high-tax country?","It is a medium-to-high tax country for employees and high earners. The top personal rate is 39% before the ACC earners' levy, while companies generally pay 28% and GST is 15%.",{"question":127,"answer":128},"Does New Zealand tax worldwide income?","Generally yes for New Zealand tax residents. A transitional-resident exemption can shelter much overseas investment income for around four years for eligible new or returning residents.",{"question":56,"answer":130},"There is no broad standalone capital-gains tax, but some gains are taxed as income under property, trading, financial-arrangement and other revenue-account rules.",{"question":132,"answer":133},"Does New Zealand have wealth or inheritance tax?","New Zealand has no general annual net wealth tax and no current inheritance or estate duty. Income from inherited assets and taxable gains on later sales can still be taxed.",[135,136,137,138,139],"New Zealand tax residents are generally taxed on worldwide income, whether or not overseas income is brought into New Zealand. New migrants and returning residents may qualify for a transitional-resident exemption on much overseas investment income for about four years.","Personal income tax is progressive from 10.5% to 39% for income earned from 1 April 2025. Employees also usually pay the ACC earners' levy through PAYE; for 2026\u002F27 it is 1.75% on earnings up to NZD 156,641.","Most companies pay 28% income tax. New Zealand uses dividend imputation, so company tax can be represented by imputation credits when profits are distributed to resident shareholders.","New Zealand has no general capital-gains tax, but gains can be taxable as income when property was acquired with an intention to resell, under other land-sale rules, or under the two-year bright-line test for residential land.","The wider system includes 15% GST, PAYE, ACC levies, fringe benefit tax, employer superannuation contribution tax, foreign investment fund rules, excise duties and local-authority rates.","August 2026",{},"New Zealand tax overview for residents, expats, founders and investors. Compare 10.5%-39% income tax, 28% company tax, GST, property gains, FIF and inheritance rules.","Taxes in New Zealand: income, company, property and dividends (2026)",[145,149,153,157,160,163],{"title":146,"slug":147,"icon":148},"Income tax","income-tax","💼",{"title":150,"slug":151,"icon":152},"Wealth tax","wealth-tax","💰",{"title":154,"slug":155,"icon":156},"Inheritance tax","inheritance-tax","🏛️",{"title":92,"slug":158,"icon":159},"capital-gains-tax","📈",{"title":89,"slug":161,"icon":162},"corporate-tax","🏢",{"title":164,"slug":165,"icon":166},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Fnew-zealand",[],[],{"title":102,"description":113},"country\u002Fnew-zealand\u002Findex",[174,177,180,183,186,189],{"label":146,"value":175,"note":176},"10.5% - 39%","Resident rates from 1 April 2025",{"label":150,"value":178,"note":179},"0%","No general net wealth tax",{"label":89,"value":181,"note":182},"28%","Most companies",{"label":92,"value":184,"note":185},"No broad CGT","Property and revenue-account rules apply",{"label":164,"value":187,"note":188},"Marginal + imputation","33% RWT is common",{"label":190,"value":45,"note":191},"GST","Broad-based goods and services tax",[],[],[195,197,198,199,201,202,203],{"label":85,"value":175,"badge":196},"From 1 April 2025",{"label":150,"value":178},{"label":154,"value":178},{"label":92,"value":200},"No broad standalone tax",{"label":89,"value":181},{"label":164,"value":187},{"label":190,"value":45},[],[206,207,208,209,210],"New Zealand does not have a tax-free personal allowance. The first dollar of ordinary income is within the 10.5% band, although credits and deductions can affect the final result.","No broad CGT does not make every investment gain tax-free. Property intention, land-trading, share-trading and other revenue-account rules can turn a gain into taxable income.","A New Zealand resident can be taxed on overseas investments through the FIF regime even when no dividend or sale proceeds were received. Individuals generally have a NZD 50,000 cost threshold for many FIF interests.","The ACC earners' levy is separate from income tax, while KiwiSaver deductions and employer contributions affect payroll cashflow.","GST registration is generally required when taxable-activity turnover reaches NZD 60,000 in the relevant 12-month period, or when GST is added to prices.","5ZzHa8P_VV32SJrJSuQWluR334kKwUlO1WIbe1d89Is",{"income-tax":213,"corporate-tax":311,"capital-gains-tax":387,"dividend-tax":469,"wealth-tax":551,"inheritance-tax":627},{"id":214,"title":215,"bestFor":216,"body":220,"country":36,"countryFacts":227,"countrySlug":37,"description":224,"excerpt":40,"extension":41,"faqs":228,"flag":61,"heroImage":40,"howItWorks":238,"lastUpdated":140,"meta":243,"metaDescription":244,"metaTitle":245,"navigation":68,"otherTaxes":246,"pageType":252,"path":253,"relatedFormations":254,"relatedGuides":255,"seo":256,"stem":257,"summaryCards":258,"taxBracketSections":275,"taxBrackets":276,"taxRates":288,"taxSlug":147,"taxType":146,"visas":304,"watchOut":305,"__hash__":310},"taxes\u002Fcountry\u002Fnew-zealand\u002Fincome-tax.md","Income tax in New Zealand",[104,105,217,218,219],"Contractors","Investors","High earners",{"type":17,"value":221,"toc":225},[222],[20,223,224],{},"New Zealand’s personal tax schedule is straightforward on paper: five progressive bands and no general tax-free threshold. The practical result depends on residence, foreign income, PAYE, ACC and whether investment income falls under special regimes.",{"title":33,"searchDepth":34,"depth":34,"links":226},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[229,232,235],{"question":230,"answer":231},"What is the top income-tax rate in New Zealand?","The top individual rate is 39% on income above NZD 180,000. Employees may also pay the ACC earners' levy on earnings up to the annual cap.",{"question":233,"answer":234},"Do expats pay New Zealand income tax?","New Zealand tax residents generally pay on worldwide income, while non-residents are generally taxed on New Zealand-source income. Residence depends on facts such as a permanent place of abode and days present.",{"question":236,"answer":237},"Is there a tax-free allowance in New Zealand?","No general tax-free personal allowance applies. Income is taxed from the first dollar at 10.5%, subject to credits and specific rules.",[239,240,241,242],"New Zealand tax residents generally pay income tax on worldwide income. Non-residents are generally taxed on New Zealand-source income, subject to the source rules and any double tax treaty.","For income from 1 April 2025, the individual rates are 10.5% up to NZD 15,600, 17.5% to NZD 53,500, 30% to NZD 78,100, 33% to NZD 180,000 and 39% above NZD 180,000. These bands apply in the 2026\u002F27 tax year.","Employees usually pay through PAYE. The ACC earners' levy is normally deducted alongside PAYE and is 1.75% for 2026\u002F27 on earnings up to NZD 156,641. Self-employed people generally pay provisional tax and ACC levies directly.","Interest, dividends, rental income, foreign income and taxable property gains may require an end-of-year assessment. Eligible new migrants and returning residents can receive a transitional-resident exemption on much overseas investment income for about four years.",{},"New Zealand income-tax guide for residents and expats. See 2026\u002F27 bands from 10.5% to 39%, PAYE, ACC earners' levy and transitional-resident rules.","New Zealand income tax rates and brackets (2026\u002F27)",[247,248,249,250,251],{"title":150,"slug":151,"icon":152},{"title":154,"slug":155,"icon":156},{"title":92,"slug":158,"icon":159},{"title":89,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},"tax","\u002Fcountry\u002Fnew-zealand\u002Fincome-tax",[],[],{"title":215,"description":224},"country\u002Fnew-zealand\u002Fincome-tax",[259,263,267,271],{"label":260,"value":261,"note":262},"Lowest rate","10.5%","NZD 0 to NZD 15,600",{"label":264,"value":265,"note":266},"Middle rates","17.5% \u002F 30% \u002F 33%","Progressive bands",{"label":268,"value":269,"note":270},"Top rate","39%","Above NZD 180,000",{"label":272,"value":273,"note":274},"ACC earners' levy","1.75%","2026\u002F27, capped at NZD 156,641",[],[277,278,281,284,287],{"band":262,"rate":261},{"band":279,"rate":280},"NZD 15,601 to NZD 53,500","17.5%",{"band":282,"rate":283},"NZD 53,501 to NZD 78,100","30%",{"band":285,"rate":286},"NZD 78,101 to NZD 180,000","33%",{"band":270,"rate":269},[289,292,295,298,301,302],{"label":290,"value":261,"badge":291},"First band","NZD 0 - 15,600",{"label":293,"value":280,"badge":294},"Second band","NZD 15,601 - 53,500",{"label":296,"value":283,"badge":297},"Third band","NZD 53,501 - 78,100",{"label":299,"value":286,"badge":300},"Fourth band","NZD 78,101 - 180,000",{"label":268,"value":269,"badge":270},{"label":272,"value":273,"note":303},"2026\u002F27 up to NZD 156,641",[],[306,307,308,309],"These are marginal rates, not a flat rate on all income. New Zealand has no general tax-free threshold, so the first band starts at 10.5%.","PAYE can include the ACC earners' levy, but the levy has its own earnings cap and is not the same thing as income tax.","The transitional-resident exemption is not a blanket exemption for every foreign receipt. Its eligibility, start date, end date and excluded income categories need checking.","Foreign shares and funds can fall within the FIF rules, which may tax deemed income before cash is received.","kSJrrAltPiVnUCMEgaGdMMQrNg3CJAs_jHsU_sY35KY",{"id":312,"title":313,"bestFor":314,"body":319,"country":36,"countryFacts":326,"countrySlug":37,"description":323,"excerpt":40,"extension":41,"faqs":327,"flag":61,"heroImage":40,"howItWorks":337,"lastUpdated":140,"meta":342,"metaDescription":343,"metaTitle":344,"navigation":68,"otherTaxes":345,"pageType":252,"path":351,"relatedFormations":352,"relatedGuides":353,"seo":354,"stem":355,"summaryCards":356,"taxBracketSections":368,"taxBrackets":369,"taxRates":370,"taxSlug":161,"taxType":89,"visas":380,"watchOut":381,"__hash__":386},"taxes\u002Fcountry\u002Fnew-zealand\u002Fcorporate-tax.md","Corporate tax in New Zealand",[315,106,316,317,318],"Founders","Professional services","Holding companies","Cross-border groups",{"type":17,"value":320,"toc":324},[321],[20,322,323],{},"New Zealand’s company tax rate is simple at 28%, but the system is not one-layered. Imputation, GST, payroll obligations and shareholder residence determine how much profit is ultimately taxed and where.",{"title":33,"searchDepth":34,"depth":34,"links":325},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[328,331,334],{"question":329,"answer":330},"What is the company tax rate in New Zealand?","Most companies pay 28% income tax on taxable profits. Māori authorities generally use a separate 17.5% rate.",{"question":332,"answer":333},"Does New Zealand have a small-business company rate?","New Zealand generally uses the 28% company rate rather than a broad lower small-company rate. Business structures such as partnerships and look-through companies can produce different outcomes because income may be taxed at individual rates.",{"question":335,"answer":336},"How does New Zealand company tax interact with dividends?","Companies can attach imputation credits for tax already paid. Resident shareholders include the grossed-up dividend and claim the credit, with any remaining amount determined by their own tax rate.",[338,339,340,341],"Most New Zealand companies pay 28% income tax on taxable profits after allowable deductions and adjustments. Resident companies are generally within New Zealand's worldwide-income framework, while non-resident companies can be taxed on New Zealand-source income or a New Zealand permanent establishment.","New Zealand companies can attach imputation credits to dividends for income tax paid at company level. A fully imputed dividend can carry credits at a maximum 28:72 ratio, reflecting the 28% company rate.","Companies generally pay provisional tax after their first year and may have obligations for PAYE, fringe benefit tax, employer superannuation contribution tax and GST. GST is 15% on most taxable supplies, with input-tax credits for eligible business purchases.","International groups also need to consider transfer pricing, thin-capitalisation, CFC and interest-limitation rules, as well as New Zealand's participation in the OECD international tax framework.",{},"New Zealand corporate-tax guide for founders and companies. See the 28% rate, imputation credits, 15% GST, NZD 60,000 registration threshold and cross-border rules.","New Zealand corporate tax: 28% company rate and GST (2026)",[346,347,348,349,350],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":154,"slug":155,"icon":156},{"title":92,"slug":158,"icon":159},{"title":164,"slug":165,"icon":166},"\u002Fcountry\u002Fnew-zealand\u002Fcorporate-tax",[],[],{"title":313,"description":323},"country\u002Fnew-zealand\u002Fcorporate-tax",[357,359,362,364],{"label":358,"value":181,"note":182},"Standard company rate",{"label":360,"value":280,"note":361},"Māori authority rate","Special regime",{"label":190,"value":45,"note":363},"If registered",{"label":365,"value":366,"note":367},"GST threshold","NZD 60,000","Taxable-activity turnover test",[],[],[371,373,374,377,378],{"label":372,"value":181,"badge":182},"Standard company tax",{"label":360,"value":280},{"label":375,"value":376},"Maximum imputation ratio","28:72",{"label":190,"value":45},{"label":379,"value":366},"GST registration threshold",[],[382,383,384,385],"The 28% headline rate is not the complete cost of running a company. Payroll taxes, ACC, GST, FBT, accounting, provisional tax and shareholder extraction all affect the result.","A company is not automatically tax-resident only because its owners live in New Zealand. Incorporation, head office, management and control, and treaty rules can all matter.","Imputation credits reduce double taxation for resident shareholders but do not turn dividends into tax-free income. Higher-rate shareholders may owe top-up tax.","A company or trust that buys and sells property can fall within land-sale or bright-line rules, and anti-avoidance rules can apply to entity arrangements.","_hFPdNfzoZbje9aMkAbfGq2YtLipEu9Ex54OVBbEbyk",{"id":388,"title":389,"bestFor":390,"body":392,"country":36,"countryFacts":399,"countrySlug":37,"description":396,"excerpt":40,"extension":41,"faqs":400,"flag":61,"heroImage":40,"howItWorks":409,"lastUpdated":140,"meta":414,"metaDescription":415,"metaTitle":416,"navigation":68,"otherTaxes":417,"pageType":252,"path":423,"relatedFormations":424,"relatedGuides":425,"seo":426,"stem":427,"summaryCards":428,"taxBracketSections":444,"taxBrackets":445,"taxRates":446,"taxSlug":158,"taxType":92,"visas":461,"watchOut":462,"__hash__":468},"taxes\u002Fcountry\u002Fnew-zealand\u002Fcapital-gains-tax.md","Capital gains tax in New Zealand",[218,108,315,391,105],"Crypto holders",{"type":17,"value":393,"toc":397},[394],[20,395,396],{},"New Zealand’s capital-gains answer is classification-based rather than rate-based. Long-term capital ownership may avoid tax on a gain, but the facts surrounding property, trading intent, foreign funds and residence decide whether that result holds.",{"title":33,"searchDepth":34,"depth":34,"links":398},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[401,403,406],{"question":56,"answer":402},"New Zealand has no broad standalone CGT, but it taxes some gains as income under property, trading, financial-arrangement and other revenue-account rules.",{"question":404,"answer":405},"Is the sale of a New Zealand home tax-free?","Often, but not automatically. The main-home exclusion has use, area and pattern-of-sale conditions, and other property rules can still apply.",{"question":407,"answer":408},"Are share gains tax-free in New Zealand?","Not always. Shares bought for resale or traded as a business can produce taxable income, and foreign shares can fall under the FIF regime.",[410,411,412,413],"New Zealand does not impose a broad standalone capital-gains tax on every investment sale. Instead, the Income Tax Act taxes gains where the asset is held on revenue account, was acquired with an intention or purpose of resale, arises from a trading business, or falls under a specific regime.","For residential property sold on or after 1 July 2024, the bright-line test generally asks whether the bright-line end date is within two years of the start date. A taxable gain is generally treated as income, subject to exclusions and rollover relief.","The main-home exclusion can apply when the property was genuinely used as the owner's main home and the statutory area and use conditions are met. It does not protect regular patterns of buying and selling or every mixed-use property.","Listed shares, crypto and other assets can still generate taxable income when acquired for resale or traded as a business. New Zealand residents may also be taxed annually under the FIF rules on many foreign shares and funds, even without a disposal.",{},"New Zealand capital-gains guide for property owners and investors. See the no-broad-CGT position, two-year bright-line test, main-home exclusion and FIF rules.","New Zealand capital gains tax: bright-line property and FIF rules (2026)",[418,419,420,421,422],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":154,"slug":155,"icon":156},{"title":89,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},"\u002Fcountry\u002Fnew-zealand\u002Fcapital-gains-tax",[],[],{"title":389,"description":396},"country\u002Fnew-zealand\u002Fcapital-gains-tax",[429,432,436,440],{"label":430,"value":178,"note":431},"General CGT","Gains are classified under income-tax rules",{"label":433,"value":434,"note":435},"Bright-line period","2 years","Residential land sold on or after 1 July 2024",{"label":437,"value":438,"note":439},"Main-home exclusion","Often available","Conditions and limits apply",{"label":441,"value":442,"note":443},"FIF investments","Special rules","Often deemed income rather than actual gains",[],[],[447,451,454,456,458],{"label":448,"value":178,"badge":449,"note":450},"General personal CGT","Classification-based","No broad standalone tax; taxable gains can still be income.",{"label":452,"value":175,"note":453},"Taxable property gains","Individual marginal rates",{"label":433,"value":434,"note":455},"Property sold on or after 1 July 2024",{"label":437,"value":457},"Available if conditions are met",{"label":459,"value":460},"FIF method","Deemed-income rules",[],[463,464,465,466,467],"Saying that New Zealand has no CGT is too broad for property investors. Intention, association, development, dealing and bright-line rules can all make a gain taxable.","The two-year bright-line test is not the only property rule. A sale outside the bright-line period can still be taxable if another land-sale provision applies.","The main-home exclusion requires actual use and has limits for area, non-main-home periods and repeated main-home transactions.","Foreign shares may be subject to FIF taxation before a sale. The NZD 50,000 threshold is a cost threshold for eligible individuals and trusts, not a blanket exemption for all foreign assets.","Property losses and gains can be subject to ring-fencing, associated-person and anti-avoidance rules, so the owner and financing structure matters.","nSpPOF3eh4FuxMnfIV6CXEX9kPGnEguOREnTSsTgyPE",{"id":470,"title":471,"bestFor":472,"body":475,"country":36,"countryFacts":482,"countrySlug":37,"description":479,"excerpt":40,"extension":41,"faqs":483,"flag":61,"heroImage":40,"howItWorks":493,"lastUpdated":140,"meta":498,"metaDescription":499,"metaTitle":500,"navigation":68,"otherTaxes":501,"pageType":252,"path":507,"relatedFormations":508,"relatedGuides":509,"seo":510,"stem":511,"summaryCards":512,"taxBracketSections":528,"taxBrackets":529,"taxRates":530,"taxSlug":165,"taxType":164,"visas":544,"watchOut":545,"__hash__":550},"taxes\u002Fcountry\u002Fnew-zealand\u002Fdividend-tax.md","Dividend tax in New Zealand",[315,218,473,317,474],"Retirees","Cross-border shareholders",{"type":17,"value":476,"toc":480},[477],[20,478,479],{},"New Zealand uses an imputation system rather than a simple dividend exemption. The company tax credit matters, but the shareholder's residence, marginal rate and the dividend's imputation level determine the final outcome.",{"title":33,"searchDepth":34,"depth":34,"links":481},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[484,487,490],{"question":485,"answer":486},"How are dividends taxed in New Zealand?","Residents generally include dividends and attached imputation credits in income and are taxed at marginal rates. RWT is commonly deducted at 33% of the gross dividend, reduced by credits.",{"question":488,"answer":489},"What is a New Zealand imputation credit?","It represents New Zealand income tax already paid by the company on the profit being distributed. The resident shareholder uses it to reduce the tax on the grossed-up dividend.",{"question":491,"answer":492},"Do non-residents pay New Zealand dividend tax?","Usually through NRWT, often at 30% outside treaty or special rules. Treaty rates and fully imputed or substantial non-portfolio dividends can produce lower or zero withholding in defined cases.",[494,495,496,497],"A New Zealand resident generally includes dividends from New Zealand and overseas companies in taxable income. The shareholder's marginal tax rate applies to the grossed-up dividend, with eligible imputation credits for New Zealand company tax already paid.","New Zealand companies can attach imputation credits at a maximum 28:72 ratio. Resident withholding tax on dividends is generally calculated at 33% of the gross dividend, reduced by attached imputation credits and other relevant credits.","The imputation credit prevents the same New Zealand company profit from being taxed twice in full, but it is not a refundable dividend exemption. A shareholder whose personal rate exceeds the company rate may owe additional tax.","Non-resident shareholders are subject to NRWT rules rather than resident RWT. The domestic rate is commonly 30% for dividends outside a treaty or special imputation relief; treaty-country and fully imputed outcomes can be lower, including 15% or 0% in specific cases.",{},"New Zealand dividend-tax guide for founders and investors. See 33% RWT, 28:72 imputation credits, resident marginal rates and non-resident treaty withholding.","New Zealand dividend tax: imputation credits and NRWT (2026)",[502,503,504,505,506],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":154,"slug":155,"icon":156},{"title":92,"slug":158,"icon":159},{"title":89,"slug":161,"icon":162},"\u002Fcountry\u002Fnew-zealand\u002Fdividend-tax",[],[],{"title":471,"description":479},"country\u002Fnew-zealand\u002Fdividend-tax",[513,517,520,524],{"label":514,"value":515,"note":516},"Resident shareholder","Marginal rates","10.5% to 39%",{"label":518,"value":286,"note":519},"Dividend RWT","Applied to the gross dividend, reduced by credits",{"label":521,"value":522,"note":523},"Imputation credits","Up to 28:72","Company tax credit ratio",{"label":525,"value":526,"note":527},"Non-resident NRWT","Often 15% \u002F 30%","Dividend and treaty facts matter",[],[],[531,534,537,538,540],{"label":532,"value":175,"badge":533},"Resident shareholder rate","Marginal rate",{"label":535,"value":286,"note":536},"Resident dividend RWT","Gross dividend before credit reduction",{"label":375,"value":376},{"label":539,"value":283},"Non-treaty dividend NRWT",{"label":541,"value":542,"note":543},"Fully imputed \u002F treaty outcomes","Often 0% - 15%","Facts and treaty provisions apply",[],[546,547,548,549],"The 33% RWT figure is a withholding mechanism, not necessarily the final tax rate. The final result depends on the shareholder's marginal rate and available credits.","Imputation credits cannot generally be used by a non-resident as if they were a resident's personal tax credit. NRWT, treaty limits and the dividend's imputation level need to be checked separately.","Foreign dividends received by a New Zealand resident can have foreign withholding tax, FIF and foreign tax-credit issues in addition to New Zealand income tax.","A company can distribute profits only after accounting for imputation balances, shareholder continuity, solvency and company-law requirements.","-hlQQrofhme7nKzTyR5UyIa72Om1F8Ve3M5zpDkvMrk",{"id":552,"title":553,"bestFor":554,"body":555,"country":36,"countryFacts":562,"countrySlug":37,"description":559,"excerpt":40,"extension":41,"faqs":563,"flag":61,"heroImage":40,"howItWorks":573,"lastUpdated":140,"meta":578,"metaDescription":579,"metaTitle":580,"navigation":68,"otherTaxes":581,"pageType":252,"path":587,"relatedFormations":588,"relatedGuides":589,"seo":590,"stem":591,"summaryCards":592,"taxBracketSections":606,"taxBrackets":607,"taxRates":608,"taxSlug":151,"taxType":150,"visas":620,"watchOut":621,"__hash__":626},"taxes\u002Fcountry\u002Fnew-zealand\u002Fwealth-tax.md","Wealth tax in New Zealand",[218,107,315,108,105],{"type":17,"value":556,"toc":560},[557],[20,558,559],{},"New Zealand’s wealth-tax position is genuinely light at the ownership level: there is no general annual net-worth charge. The important qualification is that the system taxes many returns on wealth, and FIF can tax certain foreign investments on a deemed basis.",{"title":33,"searchDepth":34,"depth":34,"links":561},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[564,567,570],{"question":565,"answer":566},"Does New Zealand have a wealth tax?","No. New Zealand does not currently impose a general annual net wealth tax.",{"question":568,"answer":569},"Are shares and foreign investments tax-free?","Not necessarily. Dividends, interest and taxable trading gains are taxed, and many foreign shares or funds fall under the FIF rules.",{"question":571,"answer":572},"Does New Zealand tax property ownership?","There is no general annual central property-wealth tax, but local-authority rates, rental-income tax, GST in some activities and taxable property-sale gains can apply.",[574,575,576,577],"New Zealand has no general annual tax on an individual's worldwide net wealth. Owning cash, listed shares, crypto or private-company interests does not by itself create a standalone wealth-tax charge.","New Zealand residents can still pay tax on returns from wealth. Interest and dividends are taxable, residential rents are income, and taxable gains may arise under property or trading rules.","The FIF rules are especially important for overseas shares and funds. Where the rules apply, a resident may calculate deemed income rather than waiting for a dividend or sale. Eligible individuals and trusts generally have a NZD 50,000 cost threshold for many FIF interests.","Property owners pay local-authority rates, and property transactions can involve legal, valuation and registration costs. New Zealand has no general land or stamp-duty regime equivalent to the broad property taxes used in some countries, but income-tax and GST rules can still apply to property activity.",{},"New Zealand wealth-tax guide for investors and property owners. See the 0% net wealth-tax position, FIF deemed income, council rates and asset-income rules.","New Zealand wealth tax: no net wealth tax, but FIF and property rules (2026)",[582,583,584,585,586],{"title":146,"slug":147,"icon":148},{"title":154,"slug":155,"icon":156},{"title":92,"slug":158,"icon":159},{"title":89,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},"\u002Fcountry\u002Fnew-zealand\u002Fwealth-tax",[],[],{"title":553,"description":559},"country\u002Fnew-zealand\u002Fwealth-tax",[593,596,600,604],{"label":594,"value":178,"note":595},"General wealth tax","No annual net-wealth levy",{"label":597,"value":598,"note":599},"FIF regime","Applies to some foreign assets","Deemed income can arise annually",{"label":601,"value":602,"note":603},"Local-authority rates","Council-based","Property ownership cost",{"label":190,"value":45,"note":605},"Consumption and taxable supplies",[],[],[609,612,614,616,618],{"label":610,"value":178,"badge":611},"Net wealth tax","No general levy",{"label":613,"value":178},"Annual federal asset tax",{"label":615,"value":460},"FIF treatment",{"label":601,"value":617},"Council rules apply",{"label":619,"value":45},"GST on taxable supplies",[],[622,623,624,625],"No wealth tax is not the same as no tax on wealth. The return on an asset can be taxable even when the asset's market value is not taxed.","FIF can tax a deemed return on foreign shares or funds without a cash distribution. The NZD 50,000 threshold is not a universal safe harbour for every investment or entity.","Trusts and estates are taxed on income, and close-company beneficiary rules can create a 39% trustee-rate issue in some structures.","Property can carry council rates, rental-income tax, GST issues for taxable activities and income tax on certain sales.","bg8ivrovFOKgMdkJn1q8xf1YWm_aqrFdjMQNYp4Otks",{"id":628,"title":629,"bestFor":630,"body":632,"country":36,"countryFacts":639,"countrySlug":37,"description":636,"excerpt":40,"extension":41,"faqs":640,"flag":61,"heroImage":40,"howItWorks":650,"lastUpdated":140,"meta":655,"metaDescription":656,"metaTitle":657,"navigation":68,"otherTaxes":658,"pageType":252,"path":664,"relatedFormations":665,"relatedGuides":666,"seo":667,"stem":668,"summaryCards":669,"taxBracketSections":683,"taxBrackets":684,"taxRates":685,"taxSlug":155,"taxType":154,"visas":698,"watchOut":699,"__hash__":704},"taxes\u002Fcountry\u002Fnew-zealand\u002Finheritance-tax.md","Inheritance tax in New Zealand",[107,105,218,631,473],"Business owners",{"type":17,"value":633,"toc":637},[634],[20,635,636],{},"New Zealand’s succession headline is straightforward: no current inheritance tax, estate duty or gift duty. The planning detail lies in estate income, inherited asset character, cross-border assets and the tax treatment of anything the beneficiary does next.",{"title":33,"searchDepth":34,"depth":34,"links":638},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[641,644,647],{"question":642,"answer":643},"Does New Zealand have inheritance tax?","No. New Zealand does not currently impose a separate inheritance tax on a beneficiary receiving an inheritance.",{"question":645,"answer":646},"Is inherited property tax-free in New Zealand?","Receiving it is generally not taxed, but income earned from it and a later sale can be taxable if ordinary property or income-tax rules apply.",{"question":648,"answer":649},"Does New Zealand have gift tax?","Gift duty was abolished for dispositions made on or after 1 October 2011. Other taxes and anti-avoidance rules can still apply to a transfer.",[651,652,653,654],"New Zealand does not currently charge a separate inheritance tax to a beneficiary simply because they receive assets from a deceased person. Estate duty was abolished for deaths on or after 17 December 1992.","Gift duty was abolished for dispositions made on or after 1 October 2011. A gift can still have income-tax, property, relationship-property, creditor and anti-avoidance consequences depending on the facts.","An estate can pay income tax on income earned while assets are held by the estate. A beneficiary generally does not pay tax merely on receiving inherited property, but later rent, interest or a sale can be taxable under ordinary rules.","When inherited property is sold, the beneficiary can inherit the previous owner's tax character and intention in some cases. The bright-line test usually does not apply to a sale of inherited residential property, but other land-sale rules can still apply.",{},"New Zealand inheritance-tax guide for families and expats. See the 0% inheritance tax position, abolished estate and gift duties, estate income and property-sale rules.","New Zealand inheritance tax: no estate duty and 2026 caveats",[659,660,661,662,663],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":158,"icon":159},{"title":89,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},"\u002Fcountry\u002Fnew-zealand\u002Finheritance-tax",[],[],{"title":629,"description":636},"country\u002Fnew-zealand\u002Finheritance-tax",[670,672,676,679],{"label":154,"value":178,"note":671},"No current beneficiary tax",{"label":673,"value":674,"note":675},"Estate duty","Abolished","For deaths on or after 17 December 1992",{"label":677,"value":178,"note":678},"Gift duty","Abolished for transfers from 1 October 2011",{"label":680,"value":681,"note":682},"Later asset income","Taxable if applicable","Rent, interest and some gains",[],[],[686,689,690,692,695],{"label":687,"value":178,"badge":688},"Inheritance \u002F estate tax","No current duty",{"label":673,"value":674},{"label":677,"value":178,"note":691},"Abolished from 1 October 2011",{"label":693,"value":694},"Estate income","Ordinary rates apply",{"label":696,"value":697},"Later property gains","Taxable if a land-sale rule applies",[],[700,701,702,703],"No inheritance tax does not make every estate administration step tax-free. Estate income, foreign-source income, property activity and later asset sales can all create tax.","A foreign heir or an estate with assets in another country may still face overseas inheritance, estate, probate or capital-gains taxes.","Inherited property can carry forward the deceased owner's intention or tax character. A beneficiary should not assume that a later property gain is automatically capital.","Trust distributions, family-company transfers and gifts can have tax and anti-avoidance consequences even though gift duty itself is abolished.","TY5s6wabYyBJZ60bT6bLDzyO2Wg1vFuOVBcTmJScO_8",{"index":706,"details":793},{"id":707,"title":708,"bestFor":709,"body":712,"country":38,"countryFacts":719,"countrySlug":39,"description":716,"excerpt":40,"extension":41,"faqs":724,"flag":62,"heroImage":40,"howItWorks":734,"lastUpdated":737,"meta":738,"metaDescription":739,"metaTitle":740,"navigation":68,"otherTaxes":741,"pageType":167,"path":756,"relatedFormations":757,"relatedGuides":761,"seo":762,"stem":763,"summaryCards":764,"taxBracketSections":775,"taxBrackets":776,"taxRates":777,"taxSlug":40,"taxType":40,"visas":787,"watchOut":788,"__hash__":792},"taxes\u002Fcountry\u002Fsingapore\u002Findex.md","Taxes in Singapore",[710,219,218,711,317],"Remote founders","Digital nomads",{"type":17,"value":713,"toc":717},[714],[20,715,716],{},"Singapore is a low-tax jurisdiction, but not a simple one. The headline rates are attractive, yet the real planning work is separating territorial taxation, payroll CPF, GST and company filing obligations from the taxes that do not exist at all.",{"title":33,"searchDepth":34,"depth":34,"links":718},[],{"region":720,"currency":721,"taxTreaties":722,"euBlacklist":723,"fatfStatus":121},"Asia","SGD","90+ DTTs","No",[725,728,731],{"question":726,"answer":727},"Is Singapore a low-tax country?","Yes. Singapore is low-tax for individuals and companies because it uses a territorial system, has no wealth tax, no inheritance tax, no general capital gains tax and no dividend withholding tax on ordinary Singapore company dividends.",{"question":729,"answer":730},"Which taxes apply in Singapore?","The main taxes and charges to model are personal income tax, corporate income tax, GST, CPF contributions, property tax, stamp duty and withholding tax on certain non-resident payments.",{"question":732,"answer":733},"Is Singapore good for founders and investors?","It can be, especially for regional founders and holding structures. The real decision points are tax residence, GST registration, payroll, bank onboarding, source rules and whether the company needs to manage foreign income receipts or cross-border withholding tax.",[735,736],"Singapore taxes income that is accrued in or derived from Singapore, while foreign income received in Singapore is generally not taxable for individuals except in specific cases. Resident individuals pay progressive tax rates from 0% to 24%, and non-residents are generally taxed at 24% with a special 15% concession for non-resident employment income where it is higher than the resident computation.","The country does not levy a net wealth tax, inheritance tax or a general capital gains tax. Ordinary company dividends are tax-exempt in shareholders' hands under the one-tier system, while the practical planning work usually sits with GST at 9%, CPF payroll contributions, tax clearance for departing non-citizen employees, and company-level filing deadlines.","May 2026",{},"Singapore tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, GST and CPF costs.","Taxes in Singapore: income, wealth, corporate and dividend tax (2026)",[742,743,744,745,746,747,748,752],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":154,"slug":155,"icon":156},{"title":92,"slug":158,"icon":159},{"title":89,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},{"title":749,"slug":750,"icon":751},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":753,"slug":754,"icon":755},"Crypto tax","crypto-tax","🪙","\u002Fcountry\u002Fsingapore",[758],{"title":759,"path":760,"flag":62},"Singapore Pte Ltd","\u002Fformation\u002Fsingapore-pte-ltd",[],{"title":708,"description":716},"country\u002Fsingapore\u002Findex",[765,768,770,773],{"label":146,"value":766,"note":767},"24%","Progressive for residents",{"label":150,"value":178,"note":769},"No net wealth tax",{"label":89,"value":771,"note":772},"17%","Flat company rate",{"label":92,"value":178,"note":774},"No general CGT",[],[],[778,781,782,783,784,785,786],{"label":146,"value":779,"badge":780},"0% - 24%","Progressive",{"label":150,"value":178},{"label":154,"value":178},{"label":92,"value":178},{"label":89,"value":771},{"label":164,"value":178},{"label":190,"value":46},[],[789,790,791],"Singapore is low-tax, not no-tax. GST, CPF, foreign worker levy, stamp duty, property tax and withholding tax on certain non-resident payments can still matter.","YA 2026 filing is increasingly auto-assessed through Direct Notice of Assessment or No-Filing Service, but you still must file if your income or self-employment thresholds require it.","From 1 January 2027, CPF contribution rates for employees aged above 55 to 65 increase again, so payroll planning should look beyond the current year.","K94z83BZQ8o3hiYnLhMIgLCipnUUnTqVpYnNRFP4KLc",{"income-tax":794,"corporate-tax":923,"capital-gains-tax":1000,"dividend-tax":1068,"wealth-tax":1136,"inheritance-tax":1202},{"id":795,"title":796,"bestFor":797,"body":798,"country":38,"countryFacts":805,"countrySlug":39,"description":802,"excerpt":40,"extension":41,"faqs":806,"flag":62,"heroImage":816,"howItWorks":817,"lastUpdated":737,"meta":820,"metaDescription":821,"metaTitle":822,"navigation":68,"otherTaxes":823,"pageType":252,"path":831,"relatedFormations":832,"relatedGuides":834,"seo":835,"stem":836,"summaryCards":837,"taxBracketSections":851,"taxBrackets":852,"taxRates":902,"taxSlug":147,"taxType":146,"visas":917,"watchOut":918,"__hash__":922},"taxes\u002Fcountry\u002Fsingapore\u002Fincome-tax.md","Income tax in Singapore",[710,219,218,711,104],{"type":17,"value":799,"toc":803},[800],[20,801,802],{},"Singapore income tax is mainly about source, residency and payroll. The headline rate is progressive for residents, but the practical answer for many expats is how Singapore treats foreign income, CPF deductions and filing status.",{"title":33,"searchDepth":34,"depth":34,"links":804},[],{"region":720,"currency":721,"taxTreaties":722,"euBlacklist":723,"fatfStatus":121},[807,810,813],{"question":808,"answer":809},"Do expats pay income tax in Singapore?","Yes, if they have taxable Singapore-sourced income. Residents pay progressive rates and non-residents are generally taxed at 24%, with a limited concession for non-resident employment income.",{"question":811,"answer":812},"Is foreign income taxed in Singapore?","For individuals, foreign income received in Singapore is generally not taxable except in certain cases, such as some income received through a Singapore partnership.",{"question":814,"answer":815},"Do Singapore salaries have payroll deductions?","Singapore citizens and permanent residents usually have CPF contributions deducted through payroll. Foreign employees generally do not have CPF, but employers still need to watch tax clearance and other employment rules.","\u002Fimages\u002Fsingapore.jpeg",[818,819],"Singapore income tax applies to income accrued in or derived from Singapore. For individuals, employment income, business income, rent, interest and many other items can be taxable, while foreign income received in Singapore is generally not taxable except in specific circumstances.","Resident individuals pay progressive rates from 0% to 24% for YA 2026, and non-residents are generally taxed at 24%. Non-resident employment income can be taxed at the higher of 15% or the resident computation with reliefs, while non-resident directors do not get that concession. Singapore citizens and permanent residents also usually have CPF payroll contributions, while foreign employees do not.",{},"Singapore income tax guide for expats and individuals. See the 0% to 24% resident rates, 24% non-resident rate, CPF payroll contributions and foreign income rules.","Singapore income tax: rates, residency and expat rules (2026)",[824,825,826,827,828,829,830],{"title":150,"slug":151,"icon":152},{"title":154,"slug":155,"icon":156},{"title":92,"slug":158,"icon":159},{"title":89,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},{"title":749,"slug":750,"icon":751},{"title":753,"slug":754,"icon":755},"\u002Fcountry\u002Fsingapore\u002Fincome-tax",[833],{"title":759,"path":760,"flag":62},[],{"title":796,"description":802},"country\u002Fsingapore\u002Fincome-tax",[838,840,843,847],{"label":85,"value":779,"note":839},"Resident rates",{"label":841,"value":766,"note":842},"Highest bracket tax","Top marginal rate",{"label":844,"value":845,"note":846},"CPF","17% \u002F 20%","Employer \u002F employee",{"label":848,"value":849,"note":850},"Tax return","Mostly auto-assessed","Many taxpayers use NFS or D-NOA",[],[853,856,860,864,868,872,875,879,883,887,891,895,899],{"band":854,"rate":178,"note":855},"First SGD 20,000","Resident individuals have no tax on the first band.",{"band":857,"rate":858,"note":859},"SGD 20,001 to SGD 30,000","2%","Tax on this band is SGD 200.",{"band":861,"rate":862,"note":863},"SGD 30,001 to SGD 40,000","3.5%","Tax on this band is SGD 350.",{"band":865,"rate":866,"note":867},"SGD 40,001 to SGD 80,000","7%","Tax on this band is SGD 2,800.",{"band":869,"rate":870,"note":871},"SGD 80,001 to SGD 120,000","11.5%","Tax on this band is SGD 4,600.",{"band":873,"rate":45,"note":874},"SGD 120,001 to SGD 160,000","Tax on this band is SGD 6,000.",{"band":876,"rate":877,"note":878},"SGD 160,001 to SGD 200,000","18%","Tax on this band is SGD 7,200.",{"band":880,"rate":881,"note":882},"SGD 200,001 to SGD 240,000","19%","Tax on this band is SGD 7,600.",{"band":884,"rate":885,"note":886},"SGD 240,001 to SGD 280,000","19.5%","Tax on this band is SGD 7,800.",{"band":888,"rate":889,"note":890},"SGD 280,001 to SGD 320,000","20%","Tax on this band is SGD 8,000.",{"band":892,"rate":893,"note":894},"SGD 320,001 to SGD 500,000","22%","Tax on this band is SGD 39,600.",{"band":896,"rate":897,"note":898},"SGD 500,001 to SGD 1,000,000","23%","Tax on this band is SGD 115,000.",{"band":900,"rate":766,"note":901},"Above SGD 1,000,000","Top resident marginal rate from YA 2024 onward.",[903,905,907,910,913,915],{"label":904,"value":779,"badge":780},"Resident income tax",{"label":906,"value":766},"Non-resident income tax",{"label":908,"value":909},"Employment concession","15% or resident rates",{"label":911,"value":912},"Foreign income","0% \u002F limited exceptions",{"label":914,"value":889},"CPF employee",{"label":916,"value":771},"CPF employer",[],[919,920,921],"Singapore does not have a personal wealth tax or a separate capital gains tax, but gains can still be taxable if they look like trading income rather than personal investment profit.","Payroll CPF is material for Singapore citizens and permanent residents, and the contribution rates for employees above 55 to 65 rise again from 1 January 2027.","Many taxpayers are under No-Filing Service or Direct Notice of Assessment in YA 2026, but you still need to file if your income thresholds or self-employment income require it.","AG1UWK8L_024Tp3XQn7JJSre632XujeObc9Cy7xbOdo",{"id":924,"title":925,"bestFor":926,"body":928,"country":38,"countryFacts":935,"countrySlug":39,"description":932,"excerpt":40,"extension":41,"faqs":936,"flag":62,"heroImage":40,"howItWorks":946,"lastUpdated":737,"meta":949,"metaDescription":950,"metaTitle":951,"navigation":68,"otherTaxes":952,"pageType":252,"path":960,"relatedFormations":961,"relatedGuides":963,"seo":964,"stem":965,"summaryCards":966,"taxBracketSections":978,"taxBrackets":979,"taxRates":980,"taxSlug":161,"taxType":89,"visas":994,"watchOut":995,"__hash__":999},"taxes\u002Fcountry\u002Fsingapore\u002Fcorporate-tax.md","Corporate tax in Singapore",[710,317,218,927,219],"Regional operators",{"type":17,"value":929,"toc":933},[930],[20,931,932],{},"Singapore corporate tax is competitive, but it is not just about the 17% headline. The real planning work is exemptions, GST, payroll, withholding tax and whether foreign income receipts or multinational top-up rules change the answer.",{"title":33,"searchDepth":34,"depth":34,"links":934},[],{"region":720,"currency":721,"taxTreaties":722,"euBlacklist":723,"fatfStatus":121},[937,940,943],{"question":938,"answer":939},"Does Singapore have corporate income tax?","Yes. Singapore taxes companies at a flat 17% rate, subject to the start-up exemption, partial tax exemption and any applicable rebates or incentives.",{"question":941,"answer":942},"Which businesses pay corporate tax in Singapore?","Singapore resident and non-resident companies carrying on business in Singapore are generally in scope. Foreign income received in Singapore can also be taxable unless an exemption applies.",{"question":944,"answer":945},"Is Singapore good for companies?","Often yes, especially for regional founders and holding structures. The main trade-offs are compliance, GST, CPF, withholding tax, substance and the fact that the headline 17% rate is real even if exemptions soften it.",[947,948],"Singapore companies are taxed at a flat 17% on chargeable income. The rate applies to both local and foreign companies, and foreign-sourced income received in Singapore can also be taxable unless an exemption applies.","The tax system includes a three-year start-up tax exemption for qualifying new companies, a partial tax exemption for others, and a Budget 2026 corporate income tax rebate for YA 2026. Singapore also applies GST at 9%, withholding tax on certain non-resident payments, CPF for Singapore citizen and permanent resident staff, and a domestic minimum top-up tax for in-scope multinational groups from financial years starting on or after 1 January 2025.",{},"Singapore corporate tax guide for companies and founders. See the 17% flat rate, start-up exemption, partial tax exemption, YA 2026 rebate, GST and top-up tax rules.","Singapore corporate tax: company tax rates and rules (2026)",[953,954,955,956,957,958,959],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":154,"slug":155,"icon":156},{"title":92,"slug":158,"icon":159},{"title":164,"slug":165,"icon":166},{"title":749,"slug":750,"icon":751},{"title":753,"slug":754,"icon":755},"\u002Fcountry\u002Fsingapore\u002Fcorporate-tax",[962],{"title":759,"path":760,"flag":62},[],{"title":925,"description":932},"country\u002Fsingapore\u002Fcorporate-tax",[967,968,972,976],{"label":89,"value":771,"note":772},{"label":969,"value":970,"note":971},"YA 2026 rebate","50%","Capped rebate on tax payable",{"label":973,"value":974,"note":975},"Startup exemption","Up to 75%","First 3 YAs for qualifying companies",{"label":190,"value":46,"note":977},"Registration from S$1m turnover",[],[],[981,984,987,990,991,992],{"label":982,"value":771,"badge":983},"Corporate income tax","Flat rate",{"label":985,"value":986},"Start-up exemption","Up to S$125,000",{"label":988,"value":989},"Partial exemption","Up to S$102,500",{"label":969,"value":970},{"label":190,"value":46},{"label":993,"value":178},"Dividend withholding tax",[],[996,997,998],"Singapore's 17% headline rate is only the starting point. Start-up exemption, partial exemption and the YA 2026 rebate can materially reduce the cash tax bill for qualifying companies; the combined rebate\u002Fcash-grant benefit is capped at S$40,000.","Companies need to model GST registration, ECI filing within 3 months of financial year end, the corporate tax return due date of 30 November, and withholding tax on certain cross-border payments.","Large multinational groups should check the domestic top-up tax rules effective for financial years starting on or after 1 January 2025.","APZxQb0SBQwnHrnuLD7r9xLxCN9x1mI2HHNgG6mSULU",{"id":1001,"title":1002,"bestFor":1003,"body":1006,"country":38,"countryFacts":1013,"countrySlug":39,"description":1010,"excerpt":40,"extension":41,"faqs":1014,"flag":62,"heroImage":40,"howItWorks":1024,"lastUpdated":737,"meta":1027,"metaDescription":1028,"metaTitle":1029,"navigation":68,"otherTaxes":1030,"pageType":252,"path":1038,"relatedFormations":1039,"relatedGuides":1041,"seo":1042,"stem":1043,"summaryCards":1044,"taxBracketSections":1054,"taxBrackets":1055,"taxRates":1056,"taxSlug":158,"taxType":92,"visas":1062,"watchOut":1063,"__hash__":1067},"taxes\u002Fcountry\u002Fsingapore\u002Fcapital-gains-tax.md","Capital gains tax in Singapore",[218,391,1004,219,1005],"Traders","Family offices",{"type":17,"value":1007,"toc":1011},[1008],[20,1009,1010],{},"Singapore generally does not tax personal capital gains. The main work is separating genuine investment gains from trading income and keeping enough records to prove the difference.",{"title":33,"searchDepth":34,"depth":34,"links":1012},[],{"region":720,"currency":721,"taxTreaties":722,"euBlacklist":723,"fatfStatus":121},[1015,1018,1021],{"question":1016,"answer":1017},"Does Singapore have capital gains tax?","No. Singapore does not levy a general capital gains tax on individuals.",{"question":1019,"answer":1020},"Are crypto gains taxed in Singapore?","Generally no, if the crypto is held as a personal investment. If the activity looks like trading or a business, the profits can become taxable income.",{"question":1022,"answer":1023},"Are property gains taxed in Singapore?","Generally not as capital gains. But if the activity is really property trading, the profits can be taxed as income, and there can still be stamp duty and property tax costs.",[1025,1026],"Singapore does not have a general capital gains tax regime. For individuals, gains from selling shares, financial instruments, property held as a personal investment and many crypto positions are generally not taxable as capital gains.","The important caveat is intention and trade. If buying and selling starts to look like a trading business, or if the gain is really part of ordinary business income, the same transaction can become taxable even though Singapore has no standalone CGT.",{},"Singapore capital gains tax guide for investors and crypto holders. See the 0% CGT position, property trading caveats and recordkeeping notes.","Singapore capital gains tax: shares, property and crypto gains (2026)",[1031,1032,1033,1034,1035,1036,1037],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":154,"slug":155,"icon":156},{"title":89,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},{"title":749,"slug":750,"icon":751},{"title":753,"slug":754,"icon":755},"\u002Fcountry\u002Fsingapore\u002Fcapital-gains-tax",[1040],{"title":759,"path":760,"flag":62},[],{"title":1002,"description":1010},"country\u002Fsingapore\u002Fcapital-gains-tax",[1045,1046,1049,1051],{"label":92,"value":178,"note":774},{"label":1047,"value":178,"note":1048},"Crypto gains tax","Personal investments",{"label":1050,"value":178,"note":1048},"Share gains tax",{"label":1052,"value":178,"note":1053},"Property gains tax","Trading profits can be taxable",[],[],[1057,1059,1060,1061],{"label":92,"value":178,"badge":1058},"Zero",{"label":1047,"value":178},{"label":1050,"value":178},{"label":1052,"value":178},[],[1064,1065,1066],"Singapore does not tax personal investment gains as capital gains, but gains from trading stock, property or tokens can still be taxed as income.","Property disposals may still involve stamp duty or property tax issues even when no capital gains tax is due.","Keep acquisition and disposal records. Banks, exchanges and foreign tax authorities may still ask for them.","I2Xr1rXvHsZHbm2xl0ZC778rZkNF9fGSkkbB6kJLYPI",{"id":1069,"title":1070,"bestFor":1071,"body":1072,"country":38,"countryFacts":1079,"countrySlug":39,"description":1076,"excerpt":40,"extension":41,"faqs":1080,"flag":62,"heroImage":40,"howItWorks":1090,"lastUpdated":737,"meta":1093,"metaDescription":1094,"metaTitle":1095,"navigation":68,"otherTaxes":1096,"pageType":252,"path":1104,"relatedFormations":1105,"relatedGuides":1107,"seo":1108,"stem":1109,"summaryCards":1110,"taxBracketSections":1123,"taxBrackets":1124,"taxRates":1125,"taxSlug":165,"taxType":164,"visas":1130,"watchOut":1131,"__hash__":1135},"taxes\u002Fcountry\u002Fsingapore\u002Fdividend-tax.md","Dividend tax in Singapore",[218,317,710,219,1005],{"type":17,"value":1073,"toc":1077},[1074],[20,1075,1076],{},"Singapore generally does not tax ordinary dividends at source. The useful questions are whether the dividend is really taxable income, whether foreign withholding applies first, and whether another country taxes the shareholder.",{"title":33,"searchDepth":34,"depth":34,"links":1078},[],{"region":720,"currency":721,"taxTreaties":722,"euBlacklist":723,"fatfStatus":121},[1081,1084,1087],{"question":1082,"answer":1083},"Does Singapore tax dividends?","Generally no. Ordinary dividends from Singapore resident companies are tax-exempt in shareholders' hands under the one-tier corporate tax system.",{"question":1085,"answer":1086},"Does Singapore have dividend withholding tax?","No. Singapore generally does not levy withholding tax on ordinary dividends.",{"question":1088,"answer":1089},"Are foreign dividends taxed in Singapore?","Generally not for resident individuals, except in some cases such as dividends received through a Singapore partnership. Source-country withholding tax and foreign residence tax can still apply.",[1091,1092],"Singapore does not generally impose dividend withholding tax. Ordinary dividends paid by a Singapore resident company under the one-tier corporate tax system are tax-exempt in the shareholder's hands, except for co-operatives and other specific cases.","Foreign dividends received in Singapore by resident individuals are generally not taxable, except where they are received through a Singapore partnership. REIT distributions can also have different treatment depending on how they are received. The real tax risk is usually source-country withholding tax, treaty paperwork and whether the dividend is really part of a taxable business or partnership flow.",{},"Singapore dividend tax guide for investors and founders. See the 0% dividend withholding tax position, domestic dividends and foreign dividend treatment.","Singapore dividend tax: withholding tax and company distributions (2026)",[1097,1098,1099,1100,1101,1102,1103],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":154,"slug":155,"icon":156},{"title":92,"slug":158,"icon":159},{"title":89,"slug":161,"icon":162},{"title":749,"slug":750,"icon":751},{"title":753,"slug":754,"icon":755},"\u002Fcountry\u002Fsingapore\u002Fdividend-tax",[1106],{"title":759,"path":760,"flag":62},[],{"title":1070,"description":1076},"country\u002Fsingapore\u002Fdividend-tax",[1111,1113,1116,1120],{"label":164,"value":178,"note":1112},"One-tier system",{"label":1114,"value":178,"note":1115},"Dividend WHT","No local withholding",{"label":1117,"value":1118,"note":1119},"Foreign dividends","0% \u002F limited cases","Partnership exceptions",{"label":848,"value":1121,"note":1122},"No separate dividend tax","Report only if taxable",[],[],[1126,1127,1129],{"label":993,"value":178,"badge":1058},{"label":1128,"value":178},"Domestic dividends",{"label":1117,"value":1118},[],[1132,1133,1134],"Singapore dividend tax is usually a non-issue at source, but dividends from foreign companies can still suffer withholding tax before they reach Singapore.","Dividends are only part of the picture. If the shareholder is tax resident elsewhere, that country may still tax the dividend.","Keep dividend vouchers, board resolutions and company accounts in order, especially where the dividend supports bank compliance or cross-border treaty claims.","-oGCgphIF-0YVE-YxZmd92W3U9mEs9Mkd4M4DWHvGfA",{"id":1137,"title":1138,"bestFor":1139,"body":1140,"country":38,"countryFacts":1147,"countrySlug":39,"description":1144,"excerpt":40,"extension":41,"faqs":1148,"flag":62,"heroImage":40,"howItWorks":1158,"lastUpdated":737,"meta":1161,"metaDescription":1162,"metaTitle":1163,"navigation":68,"otherTaxes":1164,"pageType":252,"path":1172,"relatedFormations":1173,"relatedGuides":1175,"seo":1176,"stem":1177,"summaryCards":1178,"taxBracketSections":1189,"taxBrackets":1190,"taxRates":1191,"taxSlug":151,"taxType":150,"visas":1196,"watchOut":1197,"__hash__":1201},"taxes\u002Fcountry\u002Fsingapore\u002Fwealth-tax.md","Wealth tax in Singapore",[218,219,1005,391,710],{"type":17,"value":1141,"toc":1145},[1142],[20,1143,1144],{},"Singapore does not use a classic wealth tax model. It taxes income and transactions instead, so the main planning work is property tax, stamp duty, GST and ownership records rather than a yearly balance-sheet levy.",{"title":33,"searchDepth":34,"depth":34,"links":1146},[],{"region":720,"currency":721,"taxTreaties":722,"euBlacklist":723,"fatfStatus":121},[1149,1152,1155],{"question":1150,"answer":1151},"Does Singapore have a wealth tax?","No. Singapore does not levy a net wealth tax, net worth tax or annual tax on personal assets.",{"question":1153,"answer":1154},"Are foreign assets taxed in Singapore?","Not merely because a person owns them. Foreign assets are not subject to a Singapore wealth tax, but another country can still tax them if the owner is tax resident there.",{"question":1156,"answer":1157},"Is Singapore good for investors?","Often yes. Singapore has no wealth tax, no capital gains tax and no inheritance tax, but investors still need to plan for property tax, stamp duty, GST and cross-border tax exposure.",[1159,1160],"Singapore does not impose a recurring wealth tax on bank balances, securities, private company shares, crypto holdings or foreign assets held by individuals. That is why searches for Singapore wealth tax usually end with a zero-rate answer.","The real cost bucket is property and transactions. Singapore levies annual property tax, stamp duty on land and shares, GST at 9% on taxable supplies, and CPF or foreign worker levy costs can sit alongside the tax picture for owners and employers.",{},"Singapore wealth tax guide for investors and high earners. See the 0% net wealth tax position, foreign assets, property tax and GST caveats.","Singapore wealth tax: net worth and asset tax rules (2026)",[1165,1166,1167,1168,1169,1170,1171],{"title":146,"slug":147,"icon":148},{"title":154,"slug":155,"icon":156},{"title":92,"slug":158,"icon":159},{"title":89,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},{"title":749,"slug":750,"icon":751},{"title":753,"slug":754,"icon":755},"\u002Fcountry\u002Fsingapore\u002Fwealth-tax",[1174],{"title":759,"path":760,"flag":62},[],{"title":1138,"description":1144},"country\u002Fsingapore\u002Fwealth-tax",[1179,1180,1183,1186],{"label":150,"value":178,"note":769},{"label":1181,"value":178,"note":1182},"Net worth tax","No annual levy",{"label":1184,"value":178,"note":1185},"Asset tax","No broad asset tax",{"label":1187,"value":723,"note":1188},"Annual filing","No wealth return",[],[],[1192,1193,1194],{"label":610,"value":178,"badge":1058},{"label":1181,"value":178},{"label":1195,"value":178},"Annual asset tax",[],[1198,1199,1200],"No wealth tax does not mean no property tax. Owner-occupier residential property and non-owner-occupier property are taxed under separate annual property tax rules.","Singapore property tax and some GST rules changed in recent years, and 2026 still includes property tax rebates for some owner-occupied homes.","Banks and brokers can still ask for source-of-funds, tax residence and transaction records even though there is no wealth tax filing.","jpPWeS26Ad2Xck0kBPeLrbkcROjX0FAB2uSfFH82yKs",{"id":1203,"title":1204,"bestFor":1205,"body":1206,"country":38,"countryFacts":1213,"countrySlug":39,"description":1210,"excerpt":40,"extension":41,"faqs":1214,"flag":62,"heroImage":40,"howItWorks":1224,"lastUpdated":737,"meta":1227,"metaDescription":1228,"metaTitle":1229,"navigation":68,"otherTaxes":1230,"pageType":252,"path":1238,"relatedFormations":1239,"relatedGuides":1241,"seo":1242,"stem":1243,"summaryCards":1244,"taxBracketSections":1255,"taxBrackets":1256,"taxRates":1257,"taxSlug":155,"taxType":154,"visas":1262,"watchOut":1263,"__hash__":1267},"taxes\u002Fcountry\u002Fsingapore\u002Finheritance-tax.md","Inheritance tax in Singapore",[218,1005,219,105,710],{"type":17,"value":1207,"toc":1211},[1208],[20,1209,1210],{},"Singapore does not have a death tax. The practical work is estate administration and clean transfer paperwork, not an inheritance tax bill.",{"title":33,"searchDepth":34,"depth":34,"links":1212},[],{"region":720,"currency":721,"taxTreaties":722,"euBlacklist":723,"fatfStatus":121},[1215,1218,1221],{"question":1216,"answer":1217},"Does Singapore have inheritance tax?","No. Singapore does not impose a standalone inheritance tax or estate duty for deaths on or after 15 February 2008.",{"question":1219,"answer":1220},"Does Singapore have gift tax?","No. Singapore does not levy a general gift tax on ordinary lifetime transfers.",{"question":1222,"answer":1223},"Do expats still need succession planning in Singapore?","Yes. Wills, executors, nominations and asset records still matter for bank accounts, property and company holdings, even when there is no Singapore inheritance tax.",[1225,1226],"Singapore abolished estate duty for deaths occurring on or after 15 February 2008, so there is no standalone inheritance tax or estate tax on assets passing to heirs. Ordinary lifetime gifts are also not subject to a Singapore gift tax regime.","The issue is succession, not a death tax bill. Families still need to plan for wills, bank procedures, company share transfers, executor paperwork and whether other personal-law rules apply to the estate.",{},"Singapore inheritance tax guide for families and expats. See the 0% estate duty position, gift tax treatment and succession planning notes.","Singapore inheritance tax: estate and succession rules (2026)",[1231,1232,1233,1234,1235,1236,1237],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":158,"icon":159},{"title":89,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},{"title":749,"slug":750,"icon":751},{"title":753,"slug":754,"icon":755},"\u002Fcountry\u002Fsingapore\u002Finheritance-tax",[1240],{"title":759,"path":760,"flag":62},[],{"title":1204,"description":1210},"country\u002Fsingapore\u002Finheritance-tax",[1245,1247,1249,1252],{"label":154,"value":178,"note":1246},"Estate duty abolished",{"label":673,"value":178,"note":1248},"No estate levy",{"label":1250,"value":178,"note":1251},"Gift tax","No gift tax",{"label":1253,"value":178,"note":1254},"Probate tax","No death tax",[],[],[1258,1259,1260,1261],{"label":154,"value":178,"badge":1058},{"label":673,"value":178},{"label":1250,"value":178},{"label":1253,"value":178},[],[1264,1265,1266],"No inheritance tax does not remove the need for a will, especially where Singapore bank accounts, real estate or company shares are involved.","Estate duty was removed for deaths on and after 15 February 2008, so older references to Singapore death tax are outdated.","Foreign heirs may still face tax or reporting obligations in their own country even if Singapore charges no inheritance tax.","vmHQstoF1O4xmfC-Mc38DK_9isQOzkQaF3nzn4bsemU",1788594198446]