新加坡不對資本利得征稅。
新加坡産生的收入或來源于新加坡的收入 (“新加坡來源”)，或在新加坡收到來源于新加坡境外的收入(“境外 來源”)均須在新加坡納稅，除非另有豁免。
近年來，新加坡企業所得稅稅率逐漸下降，2005-2007 年稅率爲 20%， 2008-2009 年稅率爲 18%，自 2010 年以後企業所得稅稅率維持在 17%。
Gains from the sale of a property, shares and financial instruments in Singapore are generally not taxable. However, gains from “trading in properties” may be taxable.
但是有一點要注意，頻繁的買賣新加坡房地産，有可能被征收增值稅！
Gains from Sale of Property
Generally, the gains derived from the sale of a property in Singapore are not taxable as it is a capital gain。 一般來說，在新加坡賣了房地産後所得的增值部分是免稅的。
Taxable Gains from Sale of Property
The gains may be taxable if the individual buys and sells property with a profit-seeking motive, or deemed to be trading in properties. Whether a person is deemed to be carrying on a trade will depend on individual circumstances. Some criteria used to assess if you are trading in properties are as follows:
但是， 如果一個人買賣房地産的動機是爲了獲取增值利潤，或者更直接的就是買賣炒作房地産。那麽就有可能被征收房地産增值稅。大家注意看以下幾點。
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Frequency of transactions (buying and selling of properties);
買賣房産的交易頻繁度
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Reasons for acquiring and selling of property;
購買房地産和出售房地産的動機
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Financial means to hold the property for long term; and
是否持有房地産是爲了長遠的打算，
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Holding period
以及持有房地産的時間
Reporting Taxable Gains
申報房地産增值收入
You must declare taxable gains from the sale of property under ‘Other Income’ in your tax form. 納稅人在稅務申報時需要在其他收入項中申報房地産的增值收入。
Gains from Sale of Shares and Financial Instruments
Generally, profits or losses derived from the buying and selling of shares or other financial instruments are viewed as personal investments. Payouts from insurance policies are also not taxable as they are capital receipts.
一般來說，在新加坡買賣股份或者金融産品都算作個人的投資行爲。保單付款也不征稅，因爲它們是資本收入。
These profits are capital gains and are not taxable. You need not report such gains in your tax return.這些利潤是資産增值部分，不需要納稅。 你也不需要在報稅的時候填寫在稅單裏。
