Singapore legislation
Regulation 7
of Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017
Regulation 7
10% tax payable on qualifying income of financial sector incentive (fund management) company
Amended byS 398/2025 wef 01/01/2024
Tax is payable at the rate of 10% on the income of a financial sector incentive (fund management) company derived from the following activities:
(a)
managing the funds of a specified person;
(b)
providing investment advisory services (including through another fund manager) to a specified person.