Singapore
countrySingapore has no capital gains tax, so personally held crypto sells tax-free — a rule firmly in place heading through 2026. The catch: IRAS can reclassify frequent, high-volume activity as trading income taxed at up to 24%, and residency is the hard part — employment passes or a S$10M investor program. CARF reporting is slated for 2027.
Bitcoin tax treatment
No capital gains tax exists, so disposals of personally held crypto are untaxed as of mid-2026. If IRAS deems your activity a trade or business (based on frequency, volume, and intent), profits are taxed as income at up to 24%.
territorial taxation: yes
Getting in
Residency: Realistic routes are an Employment Pass via a job or your own company, or the ONE Pass for high earners (S$30K+/month); the Global Investor Programme starts at S$10M.
Citizenship: Possible after 2+ years as a permanent resident, but PR approval itself is discretionary and selective — expect years and no guarantees.
Regime stability — the honest note
The no-capital-gains rule is long-standing and stable, but the trading-versus-investing line is decided case by case by IRAS, and CARF reporting begins in 2027.
Verified 2026-06-12. Tax law is paper, not bedrock — verify against primary sources before moving anything that matters. This is not tax or legal advice.