Singapore does not have capital gains tax. However, the IRAS would take various factors into consideration to determine whether a gain is capital or revenue in nature. These would include:
| Factor to consider | Commentary |
| Nature of subject matter | This refers to the nature of the asset/property that is being bought and sold. Some property (eg commodities, manufactured items) are normally regarded as the subject of trading while others are less likely to be regarded |
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Web page updated on 17 Mar 2025 14:42