Singapore: E-Commerce Taxation in Singapore Chapter uri icon


  • Singapore's user-friendly tax system, competitive tax rates, and source-based domestic taxation make it a preferred international business center and, in particular, an ideal home for e-commerce businesses. In addition to an income tax, Singapore levies a goods and services tax (GST), stamp duty, estate duty, lottery and other gambling-related duties, and other taxes. Singapore's tax law does not include particular provisions governing the taxation of e-commerce transactions. Generally, e-commerce transactions are taxed under the same law as traditional transactions. However, the Internal Revenue Authority of Singapore (IRAS) has released two publications that provide guidance on the treatment of e-commerce under the GST and income.

author list (cited authors)

  • Byrnes, W., & Sove, C. M.

complete list of authors

  • Byrnes, William||Sove, Christopher M

editor list (cited editors)

  • Penn, A. D., & Arias, M. L.

Book Title

  • Global E-Business Law & Taxation

publication date

  • January 2009