How to Get a Tax Residency Certificate in Singapore 2025 – Avoid These Costly Mistakes

A TRC / Tax Residency Certificate in Singapore — officially known as a Certificate of Residence (COR) — is an official document issued by the Inland Revenue Authority of Singapore (IRAS). The COR certifies that either an individual or a company is a “tax resident” of Singapore for a specific calendar year.

The COR is especially useful when you receive income from foreign jurisdictions and want to benefit from lower withholding taxes, exemptions, or other treaty benefits under a relevant Double Taxation Agreement (DTA) between Singapore and the other country.

In short, a Tax Residency Certificate (COR) proves to foreign tax authorities that you are legitimately a Singapore tax resident — unlocking tax‑treaty benefits and helping avoid double taxation.

Who is eligible for a Singapore Tax Residency Certificate

Eligibility depends on whether you are applying as an individual or a company.

For Individuals

You qualify as a Singapore tax resident if you satisfy one of these conditions:

• You are a Singapore citizen or Permanent Resident who normally resides in Singapore (excluding only temporary absences).
• You are a foreigner working or living in Singapore and have stayed or worked for at least 183 days in the previous calendar year.
• You are a foreigner who has worked in Singapore for three consecutive years (even if the stay in each year is less than 183 days).
• A foreigner whose employment period straddles two calendar years, and whose total presence (including stay before/after employment) over that period is at least 183 days. This qualifies under a 2‑year administrative concession in many cases.

If you meet any of these, you are generally eligible to apply for a COR as an individual resident.

For Companies / Entities

A company is considered a Singapore tax resident if the control and management of the business is exercised in Singapore. That is, high-level decisions and business direction are made within Singapore.

Only such “resident companies” are eligible for a COR. Foreign‑owned shell companies, nominee companies, or entities lacking real substance in Singapore may not qualify.

Why Getting a Singapore Tax Residency Certificate Matters

Obtaining a COR can be critical for many businesses and individuals engaged in cross-border transactions or earning foreign income. Key benefits include:

• Claiming reduced withholding tax rates or exemptions under DTAs for dividends, interest, royalties, or other income from abroad.
• Avoiding “double taxation”: When income is taxed both where it is earned and where you reside — COR helps prove you’re a Singapore resident, enabling relief under treaties.
• For companies: Access to favourable Singapore tax regimes, and possibility to repatriate foreign‑sourced income more efficiently (depending on remittance rules under certain treaties).

For foreign investors, expatriates, multinational firms, or international service providers — having a Singapore Tax Residency Certificate often translates to significant tax savings and smoother compliance.

How to Apply for a Tax Residency Certificate (COR) in Singapore

Here is a step‑by‑step guide on how to obtain your COR from IRAS.

Step 1: Confirm You Meet Eligibility Criteria

Before applying, ensure that:

• As an individual, you satisfy one of the residency rules (183 days stay, PR/resident status, or administrative concession).
• As a company, the control and management of business is genuinely in Singapore — in other words, real substance, meetings, decisions, and oversight happen in Singapore.

If your circumstances are borderline (e.g. shell company, minimal substance), it’s wise to consult professionals — criteria are strictly evaluated.

Step 2: Prepare Application via IRAS

For most applicants, you must apply using IRAS’s online portal: mytax.iras.gov.sg.

• For individuals: Use the COR application for DTA countries/jurisdictions. The correct form depends on whether you are a citizen/PR, foreign employee, or self‑employed.
• For companies: Use the corporate application via mytax for the current calendar year, or up to four past calendar years if eligible.
• If specific circumstances apply (e.g. non–Singpass holders, or when original overseas tax forms need endorsement), you may need to submit a physical application form to IRAS by post.

Step 3: Submit Required Information

Depending on whether you are an individual or company, you may need to provide:

• Basic personal or company details (name, tax reference number, address)
• For companies: evidence of “control and management” in Singapore — such as board meeting minutes, executive decisions, address of directors, business substance, etc.
• For applications claiming a DTA benefit: specify the foreign country, nature of income (dividends, royalties, interest, etc.), amount, and payer details.

Ensure all required data is accurate and complete — incomplete or incorrect forms can lead to delays or rejection.

Step 4: Wait for Processing

IRAS normally processes COR applications for both individuals and companies in about 7 working days from the date of receiving a complete application.

• Once approved, a digital copy of the COR becomes available on mytax under “View Notices/Letters”. You can print or download for use.
• If your preference is set to paper notices, a paper COR will be mailed to your registered address within a few working days.

Step 5: Use COR to Claim Treaty Benefits or Provide to Foreign Authorities

Once you have your COR:

• Submit it to the foreign tax authority to claim reduced withholding tax or exemptions under the relevant DTA.
• Use it to support foreign tax filings or to avoid double taxation on foreign‑derived income.
• Keep records: maintain digital/paper copies for future reference (especially if requested by foreign authorities).

Common Pitfalls & Challenges in Getting Singapore Tax Residency Certificate

Because eligibility and substance requirements are closely assessed by IRAS, many applicants — especially corporate applicants — face difficulties. Common issues include:

• Insufficient substance: Entities with only a mailbox, or a “nominee” local director but no real operations, may be denied COR. IRAS expects real management and decision‑making in Singapore.
• Incomplete or inaccurate application data: Mistakes in company details, calendar year, foreign income nature, or payer information can lead to rejection or delays.
• Using COR for wrong purposes: A COR is strictly for tax‑residency / treaty benefits. It is not a general “residence permit” or proof of immigration‑status. Confusing these can cause issues.
• Delays when forms require endorsement or when original foreign tax forms need to be submitted: Additional checking may extend processing beyond standard 7 working days.

For these reasons, many individuals or companies—especially those operating cross-border—prefer to engage legal and tax professionals to ensure proper documentation and compliance.

Why Working with a Professional Firm Like Dewey & LeBoeuf LLP Makes a Difference

As an international law firm with deep understanding of cross-border tax, corporate structure, and global compliance, Dewey & LeBoeuf LLP can help you:

• Determine whether your company or personal circumstances meet the eligibility for Singapore tax residency.
• Prepare and organise the required documentation and evidence — especially for corporate clients who must show real substance, board decisions, and management in Singapore.
• Submit accurate application(s) to IRAS on your behalf — avoiding common mistakes that cause delays or rejection.
• Advise on optimal tax‑treaty structures, taking advantage of DTAs to minimise withholding taxes, avoid double taxation, and improve global tax efficiency.
• Provide continued support: certify foreign income claims, handle translations / apostille if needed, and liaise with foreign tax authorities.

For many businesses and high‑net-worth individuals operating internationally, this professional approach can yield substantial tax savings and compliance peace of mind.

Frequently Asked Questions (FAQ)

Conclusion

Obtaining a Tax Residency Certificate (COR) in Singapore is a strategic step for individuals and companies operating internationally — enabling access to tax‑treaty benefits, avoiding double taxation, and streamlining global tax compliance. Since IRAS evaluates eligibility strictly, professional handling often makes the difference between a smooth approval and a frustrating refusal.

If you are considering applying for a Singapore Tax Residency Certificate or want expert help to structure your cross‑border operations, Dewey & LeBoeuf LLP is here to assist. Our global expertise and deep regional insight ensure that your application is prepared with precision, integrity, and with a focus on achieving exceptional results.

Contact us today to secure your Singapore Tax Residency Certificate and unlock your international tax efficiency.