Inheritance tax in Singapore 2026

Singapore charges nothing on death or gifts: estate duty was abolished in 2008, and no gift tax exists — wealth passes with 0% tax whoever inherits it.

At a glance

top rate: 0%
entry band: 0%
tax year basis: Not applicable
filing deadline: None
residency basis: No inheritance tax for anyone, on any assets
regime flag: No wealth tax either

Rates

Inheritances and gifts (2026)

Rate	Base	Applies to
0%	—	All inheritances — estate duty abolished in 2008
0%	—	All lifetime gifts

Residency

Residency trigger

There is nothing to trigger — no estate, inheritance or gift tax exists.

Non-resident treatment

Identical: Singapore assets pass to foreign heirs with 0% Singapore tax.

Notes

Property changing hands can still involve stamp duty depending on how the transfer is structured — a transaction tax, not an inheritance tax.
Your home country may still tax what you inherit or leave — Singapore's 0% doesn't switch off foreign rules.
Combined with no capital gains tax and no wealth tax, this makes Singapore one of the cleanest estate-planning jurisdictions anywhere.

FAQ

Does Singapore have inheritance tax?

No — estate duty was abolished in 2008 and there is no gift tax. Transfers on death and lifetime gifts carry 0% Singapore tax.

Do foreign heirs pay anything on Singapore assets?

No — 0% Singapore tax applies, though the heir's own country may tax the inheritance under its rules.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See inheritance tax in other countries

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