As a general rule, it is only the income received from sources in Singapore or transferred to the account of a company registered in the jurisdiction (the standard rate without deductions is 17%). Here are the types of income (only the main ones are indicated): From trade, entrepreneurship, or professional practice In the form of remuneration, including reimbursement of living expenses, options and transportation costs Interest, dividends and discounts Different benefits, pensions and rent License fees for the use of someone else's intellectual rights and copyright We would like to remind you that Singapore offers numerous discounts, so the actual level of fiscal payments will probably be lower than expected.