Tax Bulletin

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Singapore fund tax incentive schemes for SFO funds approved from 1 August 2026 onwards

On 31 July 2026, the Monetary Authority of Singapore (MAS) issued a circular FDD Cir 05/2026 titled “Tax Incentive Schemes for Funds” (the 2026 Circular), providing updates to the fund tax incentive schemes under sections 13D, 13O, 13OA and 13U of the Income Tax Act 1947 (ITA) for non-single family office (non-SFO) funds as well as SFO funds.

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