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New Tax Treaty between Singapore and Taiwan has Entered into Force

|Treaty Development|Singapore-Taiwan
Singapore-Taiwan

The Inland Revenue Authority of Singapore has announced the entry into force of the new income tax treaty (agreement) with Taiwan on 13 February 2026. The agreement, signed 31 December 2025, replaces the 1981 agreement between the two jurisdictions.

Taxes Covered

The agreement covers Singapore income tax and covers Taiwan profit-seeking enterprise income tax, individual income tax, and inco…