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Crypto tax in Singapore 2026
Because Singapore has no capital gains tax, crypto you hold as an investment can be sold entirely tax-free — with no holding-period test to satisfy.
The tax returns only when crypto is income: business-scale trading, mining as a venture, or being paid in crypto are all taxed at the normal income scale.
At a glance
- top rate
- 0% on investment gains
- entry band
- 0%
- tax year basis
- Calendar year (for taxable crypto income)
- filing deadline
- 15 / 18 April where crypto income is reportable
- residency basis
- Same for residents and non-residents
- regime flag
- No minimum holding period — unlike Portugal's 365-day rule
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Buying, holding and selling crypto as an investment |
| 0% – 24% (income scale) | Profits / value received | Trading at business frequency, mining as a business, or salary paid in crypto |
Residency
Residency trigger
The zero rate on investment gains applies whoever you are; only Singapore-sourced crypto income is taxed.
Non-resident treatment
Non-residents face the same split: investment gains untaxed, Singapore business income taxed.
Notes
- The investing-versus-trading line follows the same business-activity tests as other assets — frequency, intent, financing.
- Getting paid in crypto is salary at its market value on receipt.
- No holding period is required — a gain after one week is as untaxed as one after ten years.
FAQ
Is crypto tax-free in Singapore?
Investment gains are — 0%, with no holding-period requirement. Business-scale trading, mining ventures and crypto salaries are taxed as income at up to 24%.
Do I report crypto sales in Singapore?
Not for personal investment gains, which sit at 0%; only taxable crypto income (trading profits, crypto pay) goes in the return.
Figures: tax year 2026, compiled from public sources. Not tax advice.