Key changes to the Singapore fund tax incentive schemes
On 31 July 2026, the Monetary Authority of Singapore issued a circular FDD Cir 05/2026 titled Fund Tax Incentive Schemes, providing updates to the fund tax incentive schemes under sections 13D, 13O, 13OA and 13U of the Income Tax Act 1947. This tax bulletin summarises the key updates to the fund tax incentive schemes set out in the circular.