Singapore Budget Commentary - Archive

This commentary provides our Budget analysis on certain tax proposals. To read our analysis and comments, please click the attached pdf file respectively.

Budget Commentary 2010 - Singapore

This commentary provides our Budget analysis on certain tax proposals, including

  • Productivity and innovation
    • Productivity and Innovation Credit incentive
    • Merger and acquisition allowance and stamp duty remission
    • Land Intensification Allowance
  • Financial services
    • Financial Sector Incentive
    • Futures Members of the Singapore Exchange Limited and Members of the Singapore Commodity Exchange Limited
    • Real estate investment trust concessions
    • GST remission for listed registered business trusts
    • Fund management
    • Offshore insurance business
  • Maritime and transport sectors
    • Ship brokers and forward freight agreement traders
    • Ship management fees
    • Maritime Finance Incentive
    • LIA for marine and offshore engineering
    • GST zero-rating for the marine industry
    • Investment allowance scheme for aircraft rotables
    • “Green” changes for motor vehicles
  • Personal tax
    • Tax rates
    • Tax reliefs
    • Tax deduction for angel investors
    • Withholding tax rate for non-resident public entertainers
  • Property tax
  • Goods and Services Tax
    • Import GST
    • Time of supply rules
  • Other tax changes
    • Development and Expansion Incentive scheme for legal services
    • Tax deduction for approved donations
    • Duty-free allowance for additional one litre of wine or beer
  • 2009 in retrospect
  • 2009 in snapshot
  • PricewaterhouseCoopers thought leadership articles
  • Appendices

Budget Commentary 2009
Budget Commentary 2008
Budget Commentary 2007