Umzug nach Singapore: Steuern, Aufenthalt und Leben
So werden Sie in Singapore steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Singapore the top income tax rate is 24%, dividends are taxed at up to 0% and companies pay 17% corporate tax. Newcomers may use a special regime (0%): Partial exemption: ~4.25% on first S$10k, 8.5% on next S$190k, then 17%. Territorial: foreign income not remitted is exempt; one-tier system — dividends untaxed in the hands of shareholders.
How to move and become tax resident
You can become tax resident in Singapore from arrival once you take up residence (SG PR (e.g. GIP) residing in SG except temporary absences; foreigners: 183 days or 2-yr straddle (≥183 continuous)). The typical route is Employment Pass via own Singapore company (GIP needs SGD 10m+ and large business): Real SG company with substance, EP salary ≥SGD 5,600/month, COMPASS points; GIP requires business turnover ≥SGD 200m There are 5 open residence programmes in Singapore — see the list below.
Living there
Singapore has a tropical rainforest climate with winter highs around 30.1 °C and summer highs around 32 °C.
Key facts
| Höchste Einkommenssteuer | 24% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 17% |
| Sonderregime für Zuzüger | 0% — Partial exemption: ~4.25% on first S$10k, 8.5% on next S$190k, then 17%. Territorial: foreign income not remitted is exempt; one-tier system — dividends untaxed in the hands of shareholders. |
| Steuerliche Ansässigkeit | ab Zuzug — SG PR (e.g. GIP) residing in SG except temporary absences; foreigners: 183 days or 2-yr straddle (≥183 continuous) |
| Typischer Aufenthaltsweg | Employment Pass via own Singapore company (GIP needs SGD 10m+ and large business) — Real SG company with substance, EP salary ≥SGD 5,600/month, COMPASS points; GIP requires business turnover ≥SGD 200m |
| Klimatyp | tropical rainforest · 30.1° / 32° (Singapore) |
Aufenthaltsprogramme in Singapore
Aktive Programme
- Global Investor Programme (GIP) — Investition CHF 6'200'000 · 2026-10
Thresholds raised sharply in March 2023
- Employment Pass (incl. founder/director of own SG company) — Einkommen / Jahr CHF 41'700 · 2026-10
- Overseas Networks & Expertise Pass (ONE Pass) — Einkommen / Jahr CHF 223'200 · 2026-10
- EntrePass — entrepreneur · 2026-10
- Dependant's Pass / Long-Term Visit Pass — Einkommen / Jahr CHF 44'640 · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Singapore to become tax resident?
ab Zuzug. SG PR (e.g. GIP) residing in SG except temporary absences; foreigners: 183 days or 2-yr straddle (≥183 continuous) Foreign income received by individuals exempt; 3-yr administrative concession
How much tax will I pay in Singapore?
In Singapore the top income tax rate is 24%, dividends are taxed at up to 0% and companies pay 17% corporate tax.
Which residence programmes does Singapore offer?
Global Investor Programme (GIP) (CHF 6'200'000); Employment Pass (incl. founder/director of own SG company); Overseas Networks & Expertise Pass (ONE Pass); EntrePass; Dependant's Pass / Long-Term Visit Pass
What is the usual way to move to Singapore?
Employment Pass via own Singapore company (GIP needs SGD 10m+ and large business). Real SG company with substance, EP salary ≥SGD 5,600/month, COMPASS points; GIP requires business turnover ≥SGD 200m
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.