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Ministry of Finance (MOF)
Double Taxation Agreements

Tax Agreement Between the Singapore Trade Office in Taipei and the Taipei Representative Office in Singapore Enters Into Force

13 February 2026

  1. The Agreement between the Singapore Trade Office in Taipei and the Taipei Representative Office in Singapore for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance was signed on 31 December 2025 by the Trade Representative of the Singapore Trade Office in Taipei Yip Wei Kiat and the Representative of the Taipei Representative Office in Singapore Dr. Tung Chen-yuan, and entered into force on 13 February 2026 (“2026 Agreement”).

  2. This replaces the previous agreement in effect since 1982. Among other changes, the 2026 Agreement lowers the withholding tax rates on income flows arising from cross-border business activities. The changes are expected to enhance cross-border trade and investment.

  3. The full text of the 2026 Agreement is available on the Inland Revenue Authority of Singapore’s website here.


MINISTRY OF FINANCE
13 February 2026

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