Singapore Taxation
Mauritius Tax System
Singapore operates a territorial based taxation system, which differentiates between Singapore and non-Singapore source income, unless remitted.
| Category |
Marginal Rate |
|
|---|---|---|
|
Corporate Income Tax |
17% |
|
|
Corporate Capital Gains Tax |
0% |
|
|
Sales Tax |
7% |
|
|
Withholding Tax |
Dividend |
0% |
|
Interest |
15% |
|
|
Royalty* |
10% |
|
|
Individual Income Tax |
17%* |
|
|
Individual Income Tax* |
22% |
|
|
Individual Capital Gains Tax |
0% |
|
|
Qualifying businesses with Treasury & Finance operations, CIS managers, Holding Co.’s & R&D |
Variable |
|
