Special Tax Regime · Singapore

Global Investor Programme

Active Entrepreneurs with >SGD 200M revenue, fund managers with >SGD 500M AUM, or famil

Fast-track Singapore Permanent Residency. Requires SGD 2.5–10M investment in Singapore entity or fund. No special tax rate, but access to territorial tax system.

Regime Rate
Special
Under the Global Investor Prog
Standard Top Rate
24%
without this regime
Duration
Unlimited
No expiry — permanent regime
Target Profile
Residency Programme
Singapore

Tax Savings Illustration

Example: €150,000 Annual Gross Income
Under Global Investor Prog
N/A
Standard Rate
24%
Annual Saving

Eligibility Requirements

Who qualifies?
  • Entrepreneurs with >SGD 200M revenue, fund managers with >SGD 500M AUM, or family offices

How the Regime Works

Full details
Fast-track Singapore Permanent Residency. Requires SGD 2.5–10M investment in Singapore entity or fund. No special tax rate, but access to territorial tax system.

Regime vs Standard Rates in Singapore

Tax TypeStandard RateUnder This RegimeSaving
Income Tax (top rate)24%Special

Frequently Asked Questions

What is the Global Investor Programme in Singapore?
The GIP — Investor Permanent Residency is a special tax regime in Singapore that provides a special reduced rate to qualifying individuals or entities. Fast-track Singapore Permanent Residency. Requires SGD 2.5–10M investment in Singapore entity or fund. No special tax rate, but access to territorial tax system. Legal basis: EDB Singapore GIP framework.
Who is eligible for the Global Investor Programme?
Eligibility for the Global Investor Programme is limited to: Entrepreneurs with >SGD 200M revenue, fund managers with >SGD 500M AUM, or family offices. Applicants typically must not have been Singapore tax residents during a specified prior period. Always verify current conditions at the source: EDB Singapore GIP framework.
How much tax do you pay under the Global Investor Programme?
The Global Investor Programme provides special tax treatment. Consult the official guidelines (EDB Singapore GIP framework) for exact calculation rules.
How long does the Global Investor Programme last?
The Global Investor Programme is a permanent regime with no set expiry — it applies for as long as you continue to meet the eligibility criteria.
How do I apply for the Global Investor Programme?
Application procedures for the Global Investor Programme are set out in EDB Singapore GIP framework. You typically need to file a formal application with Singapore's tax authority after establishing residency. Consult a local tax advisor for guidance.

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Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.