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

Contact us

Anuj Kagalwala

Partner, Financial Services Tax, PwC Singapore

Tel: +65 9671 0613

Maan Huey Lim

Asset and Wealth Management Tax Leader, PwC Singapore

Tel: +65 9734 0718

Tan Hui Cheng

Partner, Financial Services Tax, PwC Singapore

Tel: +65 8338 5182

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