Official tax documents for Singapore

Start here

Most Singapore crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

1. IRAS e-Tax Guide, Income Tax Treatment of Digital Tokens (Third Edition)

   The IRAS e-Tax Guide on the income tax treatment of digital tokens, which is how the authority itself explains taxing payment, utility and security tokens.

   Inland Revenue Authority of SingaporeArchived copy: PDF, 292 KB, fetched 2026-09-12Live source

2. Income Tax Act 1947 (2020 Revised Edition), the whole Act as in force, which contains every section the report reads including s 10, s 10L, s 13, s 37, s 37D, s 62, s 67, s 74, s 94 to s 96A and Part 20B

   The Income Tax Act 1947 as in force, whose section 10 charges the enumerated heads of income and is the reason a capital gain falls outside the tax.

   Parliament of Singapore, via the Attorney-General's Chambers on Singapore Statutes OnlineArchived copy: PDF, 3.9 MB, fetched 2026-09-12Live source

3. Gains from sale of property, shares and financial instruments

   The IRAS page on gains from selling property, shares and financial instruments, which sets out the trading against investing line that decides whether a disposal is taxed at all.

   Inland Revenue Authority of SingaporeArchived copy: PDF, 105 KB, fetched 2026-09-12Live source

4. Individual Income Tax Filing Guide for Tax Residents (Form B1), Year of Assessment 2021, the most recent Form B1 guide IRAS still serves

   The Form B1 filing guide for tax residents, the most recent edition IRAS still serves for the individual return.

   Inland Revenue Authority of SingaporeArchived copy: PDF, 197 KB, fetched 2026-09-12Live source

5. Individual Income Tax rates

   The individual income tax rates, needed once a disposal is found to be trading rather than investing.

   Inland Revenue Authority of SingaporeArchived copy: PDF, 214 KB, fetched 2026-09-12Live source

6. Income Tax (International Tax Compliance Agreements) (Crypto-Asset Reporting Framework) Regulations 2026, S 551 of 2026, as gazetted

   The 2026 regulations that bring the Crypto-Asset Reporting Framework into Singapore law, as gazetted.

   Minister for Finance, published in the Government GazetteArchived copy: PDF, 209 KB, fetched 2026-09-12Live source

Browse by type

The full archive, grouped the way the authorities group it.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-gsta-1993.

• GSTA 1993

  • Goods and Services Tax Act 1993 (2020 Revised Edition), the whole Act as in force, which contains s 2A, s 16, s 17(5), the First Schedule and the Fourth SchedulePDF, 1.0 MBLive source

• IRAS BADGES

  • During Filing: Taxability of Income, the IRAS filing seminar slides that enumerate the eight badges of tradePDF, 371 KBLive source

• IRAS BUDGET 2026

  • Budget 2026: Tax Changes and Enterprise DisbursementsPDF, 66 KBLive source

• IRAS CARF ETG

  • IRAS e-Tax Guide, Crypto-Asset Reporting Framework (First Edition)PDF, 655 KBLive source

• IRAS CARF MR 2023

  • Singapore commits to implement the Crypto Asset Reporting Framework (media release)PDF, 67 KBLive source

• IRAS CARF MR 2024

  • Singapore Enhances International Tax Cooperation through Automatic Exchange of Information on Crypto-Assets (media release)PDF, 67 KBLive source

• IRAS CARF WEB

  • CARF Overview and Latest Developments, which is also the page the Crypto-Asset Reporting Framework section landing URL resolves toPDF, 129 KBLive source

• IRAS CRS WEB

  • CRS Overview and Latest DevelopmentsPDF, 178 KBLive source

• IRAS DIGITAL TOKENS INCOME

  • Taxable and Non-Taxable Income, the corporate income tax page that carries the section Tax Treatment of Digital TokensPDF, 193 KBLive source

• IRAS DT ETG

  • IRAS e-Tax Guide, Income Tax Treatment of Digital Tokens (Third Edition)PDF, 292 KBLive source

• IRAS ERRORS

  • Errors in tax returnsPDF, 128 KBLive source

• IRAS ESTATE DUTY

  • Estate DutyPDF, 94 KBLive source

• IRAS FATCA WEB

  • FATCA Overview and Latest DevelopmentsPDF, 117 KBLive source

• IRAS FOREIGN ASSETS ETG

  • IRAS e-Tax Guide, Income Tax: Tax Treatment of Gains or Losses from the Sale of Foreign Assets (Third Edition)PDF, 477 KBLive source

• IRAS GAINS

  • Gains from sale of property, shares and financial instrumentsPDF, 105 KBLive source

• IRAS GST DPT ETG

  • IRAS e-Tax Guide, GST: Digital Payment Tokens (Third Edition)PDF, 369 KBLive source

• IRAS GST DPT WEB

  • Digital payment tokens (GST, specific business sectors)PDF, 100 KBLive source

• IRAS GST REG

  • Do I need to register for GSTPDF, 222 KBLive source

• IRAS LATE FILING

  • Late filing or non-filing of Individual Income Tax Returns (Form B1/B/P/M)PDF, 124 KBLive source

• IRAS LATE PAYMENT

  • Late payment or non-payment of Individual Income TaxPDF, 159 KBLive source

• IRAS PIT REBATE

  • Personal Income Tax RebatePDF, 107 KBLive source

• IRAS RATES

  • Individual Income Tax ratesPDF, 214 KBLive source

• IRAS TAX SEASON 2026

  • Tax Season 2026, all you need to knowPDF, 206 KBLive source

• IRAS TAX SYSTEM

  • The Singapore tax systemPDF, 181 KBLive source

• IRAS VDP ETG

  • IRAS e-Tax Guide, IRAS' Voluntary Disclosure Programme (Thirteenth Edition)PDF, 639 KBLive source

• IRAS WHAT TAXABLE

  • What is taxable, what is notPDF, 222 KBLive source

• IRAS WHO FILES

  • Individuals required to file taxPDF, 454 KBLive source

• ITA 1947

  • Income Tax Act 1947 (2020 Revised Edition), the whole Act as in force, which contains every section the report reads including s 10, s 10L, s 13, s 37, s 37D, s 62, s 67, s 74, s 94 to s 96A and Part 20BPDF, 3.9 MBLive source

• MAS PSN02

  • MAS Notice PSN02, Prevention of Money Laundering and Countering the Financing of Terrorism, Digital Payment Token Service, the notice landing pagePDF, 365 KBLive source

• MOF FIN BILL 2026

  • Public Consultation on Proposed Finance (Income Taxes) Bill 2026PDF, 240 KBLive source

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