Is there a tax treaty between the US and Singapore?
Short answer: There is no comprehensive income tax treaty between the United States and Singapore, and no Social Security totalization agreement. Americans in Singapore rely on the Foreign Earned Income Exclusion and Foreign Tax Credit to avoid double tax, and Singaporeans in the US cannot use treaty tie-breakers or treaty pension rules.
Written and reviewed by Anthony Walsh, Selanis. Last reviewed 2026-10-06.
Why it works this way
Without a treaty, each country applies its own domestic rules. The US taxes its citizens and green card holders on worldwide income wherever they live; Singapore taxes income sourced in Singapore and generally does not tax individuals on foreign-sourced income received in Singapore.
Because Singapore's rates are relatively low, an American paying Singapore tax often has too few foreign tax credits to cover the US liability on investment income, even when the FEIE covers salary.
No totalization agreement means an American employee of a US company seconded to Singapore may still owe US Social Security, while someone employed locally will not build US credits for those years and does not join CPF unless they become a permanent resident.
The expensive mistake: Assuming low Singapore tax means low total tax
The US still taxes Singapore-resident Americans on dividends, interest and gains at US rates. Singapore's absence of capital gains tax does not switch off the US one.
What to do
- Choose between FEIE and Foreign Tax Credit — Model both — in a low-tax country the FEIE often wins for salary, but it affects Roth eligibility.
- Plan for US tax on investments — Hold US-domiciled funds and expect US tax on gains.
- Check your Social Security position — Confirm whether you are still paying into US Social Security and how many credits you have.