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Capital gains tax in Singapore 2026
Singapore simply has no capital gains tax: sell shares, property or funds at a profit and nothing is charged — unless the pattern of your activity looks like a trade, in which case the profits are taxed as ordinary income.
At a glance
- top rate
- 0%
- entry band
- 0%
- tax year basis
- Not assessed
- filing deadline
- No capital gains reporting
- residency basis
- Applies to residents and non-residents alike
- regime flag
- Business-like dealing is taxed as income instead
Rates
Capital gains treatment (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Investment gains on shares, property, funds and other assets |
| 0% – 24% (income scale) | Profits | Gains from buying and selling as a business — judged on frequency, intent and financing |
| 15% withheld | Sale proceeds | Property sold by a non-resident property trader (an on-account withholding, not a capital gains tax) |
Residency
Residency trigger
The zero rate isn't residence-based — there's no capital gains tax for anyone.
Non-resident treatment
Same answer, with one carve-out: buyers withhold 15% of the price when a non-resident property trader sells Singapore real estate.
Notes
- The line between investing (untaxed) and trading (taxed as income) is drawn on the facts — frequency, holding periods, financing and intent all count.
- Property flips are the classic case where the tax authority argues a trade exists; stamp duties on property transactions apply separately.
- Capital losses get no relief — the flip side of gains being untaxed.
FAQ
Does Singapore have capital gains tax?
No — 0% on investment gains for residents and non-residents alike. Only profits from dealing as a business are taxed, at income rates up to 24%.
Is selling property taxed in Singapore?
Not as a capital gain — that stays at 0% — though habitual flipping can be taxed as trading income, and stamp duties on the transaction apply separately.
Figures: tax year 2026, compiled from public sources. Not tax advice.