Singapore Capital Gains Tax
Detailed capital gains tax rates and rules for Singapore in 2026.
Capital GainsSGD
Singapore does not impose a capital gains tax. Gains arising from the disposal of investments such as shares, real estate, and other capital assets are generally not subject to tax. However, if the Inland Revenue Authority of Singapore (IRAS) determines that gains are income in nature — for example, from frequent trading activity resembling a trade or business — such gains may be taxed as ordinary income at the applicable rates.
Short-Term Rate
0%
Long-Term Rate
0%
Standard Rate
0%
Exemptions
- All capital gains are exempt from tax in Singapore
- Gains from the sale of shares, property, and other capital assets are not taxable
- Applies to both residents and non-residents
How Singapore Capital Gains compares
Singapore’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Asia’s regional average of 13.9%.
Singapore
0%
Asia average
13.9%
Global average
13.8%
