Singapore Fund Management Incentives

This paper contains a summary of the tax implications and available incentives for fund managers wishing to operate in Singapore.

In the absence of a tax treaty or tax incentive, income and gains of the fund due to the activities of a fund manager will potentially be taxable in Singapore. However, the Singapore domestic legislation provides tax exemption to funds under:

  • Offshore fund regime
  • Singapore resident fund scheme
  • Enhanced-tier fund scheme

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Anuj Kagalwala
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Lim Maan Huey
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Tan Hui Cheng
Partner, Tax
Tel: +65 6236 7557
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