Tax comparison workbench
Citizenship ≠ tax residency: an extra passport does not by itself change where you pay tax — only a genuine move of tax residence (home, days, center of life) does.
Compare
Position = classification, not a ranking
- China45%
- Singapore24%
- China20%
- Singapore0%
- China25%
- Singapore17%
| Dimension | 🇨🇳 China CN | 🇸🇬 Singapore SG | |
|---|---|---|---|
| Taxation basis | Worldwide | Hybrid | |
| Top personal income tax | 45% | 24% | |
| Capital gains tax | 20% | 0% | |
| Corporate tax | 25% | 17% | |
| CRS | Participates | Participates | |
| Wealth tax | None | None | |
| Inheritance/estate tax | None | None | |
| Special regime | — | Foreign-source personal income generally exempt when remitted to Singapore (anti-avoidance exceptions apply) |
Champagne gold = the lower known rate in that row; it is not an overall tax recommendation.
Notes by jurisdiction
- 🇨🇳 China CN
Tax residents are taxed on worldwide income; top marginal rate 45%, capital gains generally 20%. Gains on transferring domestically listed shares are temporarily exempt, as are gains on selling a home used for over five years that is the family's only residence. No estate or wealth tax at present, though both have been discussed for years.
- 🇸🇬 Singapore SG
Special regime: Foreign-source personal income generally exempt when remitted to Singapore (anti-avoidance exceptions apply)
Residents taxed on Singapore-source income at up to 24%; foreign income received by individuals is generally exempt (territorial-plus-remittance hybrid). No capital gains, estate or wealth taxes.