A Certificate of Residence (COR) is a letter certifying that you are a tax resident in Singapore for the purpose of claiming benefits under the Avoidance of Double Tax Agreements (DTAs).
On this page:
Reasons to apply for a COR
If you derive income from a foreign country/jurisdiction, you may be subject to tax there. However, you may claim tax benefits if there is a DTA between Singapore and the foreign country/jurisdiction. To enjoy the tax benefits, you need to submit a COR to the foreign tax authority to prove that you are a Singapore tax resident.
A DTA is an agreement signed between Singapore and the country/jurisdiction that serves to relieve double taxation of income earned in one country/jurisdiction by a resident of the other country/jurisdiction. It provides clarity on when and how tax is to be imposed in the country/jurisdiction where the income-producing activity is conducted or payment is made. Under the DTAs, countries/jurisdictions may provide tax breaks (e.g. tax credit or exemption) to tax residents of Singapore on the income derived from their jurisdictions. Non-tax residents do not enjoy these benefits.
How to apply for COR
To apply for a COR, follow the steps based on your profile:
| Your profile | How to apply |
|---|---|
| For employees who are Singapore Citizens or Permanent Residents (with the exception of specific circumstances) | Scan the QR code below or submit the COR application for DTA countries/jurisdictions.
|
| For self-employed/sole-proprietors/partners | For Singpass holders:
For non-Singpass holders:
|
| For foreign employees | For Singpass holders:
For non-Singpass holders: |
.gif?sfvrsn=2e98bd6a_0 "COR QR for self-employed/sole-proprietors/partners")
.gif?sfvrsn=d16523db_0 "COR QR for self-employed/sole-proprietors/partners (non Singpass)")
Specific circumstances to apply for COR using IRAS’ physical application form
If you are applying for COR with an original overseas tax form(s) that needs IRAS’ endorsement, please complete the Application for certificate of residence (individual tax residents only) (XLSX, 64KB).
Submit your application and the overseas tax forms to IRAS by post:
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road
Revenue House
Singapore 307987
(Postage is free of charge for local address)