新加坡产生的收入或来源于新加坡的收入 (“新加坡来源”)，或在新加坡收到来源于新加坡境外的收入(“境外 来源”)均须在新加坡纳税，除非另有豁免。
近年来，新加坡企业所得税税率逐渐下降，2005-2007 年税率为 20%， 2008-2009 年税率为 18%，自 2010 年以后企业所得税税率维持在 17%。
Gains from the sale of a property, shares and financial instruments in Singapore are generally not taxable. However, gains from "trading in properties" may be taxable.
Generally, the gains derived from the sale of a property in Singapore are not taxable as it is a capital gain。 一般来说，在新加坡卖了房地产后所得的增值部分是免税的。
Taxable Gains from Sale of Property
The gains may be taxable if the individual buys and sells property with a profit-seeking motive, or deemed to be trading in properties. Whether a person is deemed to be carrying on a trade will depend on individual circumstances. Some criteria used to assess if you are trading in properties are as follows:
Frequency of transactions (buying and selling of properties);
Reasons for acquiring and selling of property;
Financial means to hold the property for long term; and
Reporting Taxable Gains
You must declare taxable gains from the sale of property under 'Other Income' in your tax form. 纳税人在税务申报时需要在其他收入项中申报房地产的增值收入。
Generally, profits or losses derived from the buying and selling of shares or other financial instruments are viewed as personal investments. Payouts from insurance policies are also not taxable as they are capital receipts.
These profits are capital gains and are not taxable. You need not report such gains in your tax return.这些利润是资产增值部分，不需要纳税。 你也不需要在报税的时候填写在税单里。