Singapore → Indonesia · tax

In plain termsTwo machines, one hinge. Indonesia decides how a resident is taxed; Singapore keeps its own exit and residence rules. The treaty has been in force for decades — but neither country's domestic traps vanish because of it.

There is a treaty — in force since a revised treaty (post-2020)

An in-force Singapore–Indonesia income tax treaty exists (

yes

Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)

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), effective

2022-01-01

Source DJP tax treaty register — Tanggal Efektif for the Singapore P3B (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)

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per the DJP register. Compare the live beachhead pair: Singapore → Vietnam · tax.

The worldwide hinge

Client trapIndonesia taxes a resident (SPDN) on worldwide income (

yes

Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN

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). Residence turns on

183 days

Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period

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— read Indonesian tax residency. There is a 4-year foreign-income window for qualifying experts (

yes

Source PMK 18/PMK.03/2021 — WNA with certain expertise may be taxed only on Indonesian-source income for 4 tax years from becoming SPDN, on application

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), but this DTA (

yes

Source Stack with Indonesia worldwide taxation for tax residents (SPDN, /indonesia/tax) — a resident's foreign income is taxable in Indonesia, so this DTA plus the foreign tax credit is what actually prevents double tax

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) plus the foreign tax credit is what actually prevents double tax on your foreign income.

Singapore-side traps — destination does not delete them

Singapore domestic traps still apply when Indonesia is the destination (

yes

Source sg_vn_tax — territorial base, IR21, CPF status reuse

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). The income treaty narrows double tax; it does not cancel your home-country obligations.

Art 4 — what actually breaks a dual-residence tie

Read line-by-line from the convention text the DJP publishes, not from a summary. For an individual the cascade runs: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement. Rungs before the two tax authorities have to talk:

5 rungs

Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)

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. Nationality is a rung:

yes

Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung

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. Ends at mutual agreement:

yes

Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure

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The twistFull five-rung cascade, and each rung deems the person a resident ONLY of one State — the exclusive wording matters when you claim relief. The final rung is drafted as 'in any other case', so it catches dual nationals and stateless cases alike. Paragraph 1 also pulls in the State itself and its statutory bodies.

The DJP text is MLI-synthesised, but the MLI residence change replaces the company rule, not the individual ladder (

yes

Source DJP publishes this partner as an MLI-synthesised text; MLI Art 4 (dual resident entities) replaces the entity paragraph only — the individual tie-breaker above is the one that applies to a person

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Employment exercised in Indonesia

Three checks, not oneThe treaty employment rule sits in

Article 15

Source SG–ID Art 15 — 183 days in any 12-month period — Dependent Personal Services

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. The short-stay ceiling is

183 days

Source SG–ID Art 15 — 183 days in any 12-month period — short-stay day ceiling

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, measured in the

any 12-month period

Source SG–ID Art 15 — 183 days in any 12-month period — day-count window

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. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Source SG–ID Art 15 — 183 days in any 12-month period — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)

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Day-count trapSingapore–Indonesia measures 183 days in any 12-month period.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method

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under

Article 23

Source SG–ID Art 15 — 183 days in any 12-month period — relief article

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. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Filed cells on this page

Evidence and sources18 dated facts for Singapore–Indonesia tax: DTA in force (effective 2022-01-01), worldwide-income hinge, home-side traps, Art 4 tie-breaker filed

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Singapore–Indonesia income tax treaty (P3B) is in force
DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)
yes
Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)
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checked Aug 2026
P3B effective date
DJP tax treaty register — Tanggal Efektif for the Singapore P3B (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)
2022-01-01
Source DJP tax treaty register — Tanggal Efektif for the Singapore P3B (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)
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checked Aug 2026
Indonesia taxes residents on worldwide income, so this DTA carries real weight
Stack with Indonesia worldwide taxation for tax residents (SPDN, /indonesia/tax) — a resident's foreign income is taxable in Indonesia, so this DTA plus the foreign tax credit is what actually prevents double tax
yes
Source Stack with Indonesia worldwide taxation for tax residents (SPDN, /indonesia/tax) — a resident's foreign income is taxable in Indonesia, so this DTA plus the foreign tax credit is what actually prevents double tax
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checked Aug 2026
Singapore domestic traps still apply (territorial base, IR21 tax clearance, CPF status)
sg_vn_tax — territorial base, IR21, CPF status reuse
yes
Source sg_vn_tax — territorial base, IR21, CPF status reuse
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checked Aug 2026
Art 4 tie-breaker cascade for Singapore–Indonesia dual residence
Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08
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Rungs in the individual cascade before mutual agreement
Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)
5 rungs
Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)
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Nationality is a tie-breaker rung in this treaty
Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung
yes
Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung
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Unresolved dual residence ends at mutual agreement between the two tax authorities
Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure
yes
Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure
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What is different about this tie-breaker
Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — how this cascade departs from, or matches, the OECD model order
Full five-rung cascade, and each rung deems the person a resident ONLY of one State — the exclusive wording matters when you claim relief. The final rung is drafted as 'in any other case', so it catches dual nationals and stateless cases alike. Paragraph 1 also pulls in the State itself and its statutory bodies.
Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — how this cascade departs from, or matches, the OECD model order
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The MLI change here hits companies, not individuals
DJP publishes this partner as an MLI-synthesised text; MLI Art 4 (dual resident entities) replaces the entity paragraph only — the individual tie-breaker above is the one that applies to a person
yes
Source DJP publishes this partner as an MLI-synthesised text; MLI Art 4 (dual resident entities) replaces the entity paragraph only — the individual tie-breaker above is the one that applies to a person
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checked Aug 2026
Treaty article for employment income
SG–ID Art 15 — 183 days in any 12-month period — Dependent Personal Services
Article 15
Source SG–ID Art 15 — 183 days in any 12-month period — Dependent Personal Services
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Short-stay day ceiling for employment exemption
SG–ID Art 15 — 183 days in any 12-month period — short-stay day ceiling
183 days
Source SG–ID Art 15 — 183 days in any 12-month period — short-stay day ceiling
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How the short-stay days are measured
SG–ID Art 15 — 183 days in any 12-month period — day-count window
any 12-month period
Source SG–ID Art 15 — 183 days in any 12-month period — day-count window
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Whether all short-stay limbs must pass together
SG–ID Art 15 — 183 days in any 12-month period — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)
yes
Source SG–ID Art 15 — 183 days in any 12-month period — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)
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Treaty method for eliminating double taxation
SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method
ordinary tax credit
Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method
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Treaty article for relief from double taxation
SG–ID Art 15 — 183 days in any 12-month period — relief article
Article 23
Source SG–ID Art 15 — 183 days in any 12-month period — relief article
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A Singapore–Indonesia social security / CPF totalisation agreement is in force
CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern)
no
Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern)
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Source state may tax private pensions arising there (Art 18)
SG–ID Agreement Art 18(1) (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions arising in a Contracting State and paid to a resident of the other State in consideration of past employment may be taxable in the first-mentioned (source) State
yes
Source SG–ID Agreement Art 18(1) (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions arising in a Contracting State and paid to a resident of the other State in consideration of past employment may be taxable in the first-mentioned (source) State
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checked Aug 2026

Common questions

Is there a tax treaty between Singapore and Indonesia?

Yes. The DJP (pajak.go.id) tax treaty register lists an in-force P3B with Singapore. It matters more than in the Philippines, because Indonesia taxes residents on worldwide income — the treaty and the foreign tax credit are what prevent the same income being taxed twice.

Why does Indonesia's worldwide rule make this treaty matter more?

An Indonesian tax resident (SPDN) is taxed on worldwide income. Unlike the Philippine alien rule, your foreign income is inside the Indonesian net — so relief depends on the P3B allocation and the foreign tax credit, not on a source exemption. There is a 4-year foreign-income window for qualifying experts, but it must be applied for.

Do Singapore-side traps still apply?

Yes. Your home-country machine does not switch off at the border. The DTA sits between the two tax systems — it narrows double tax, it does not delete either country's domestic rules.

Is this the same as the Singapore–Vietnam pair?

Same home-country machine, different destination treaty and local law. Do not copy the Vietnam cascade or article numbers onto Indonesia without reading this convention.

If both countries call me resident, which one wins?

Article 4(2) runs the full five rungs — permanent home, centre of vital interests, habitual abode, nationality, then 'in any other case' mutual agreement — and each rung makes you resident of one State only. Adding the two day counts together proves nothing.

What is the employment short-stay day count?

Singapore–Indonesia measures 183 days in any 12-month period.

SG → Indonesia · four cells

Four machines a thread usually collapses

Social security / totalization	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source SG–ID Agreement Art 18(1) (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions arising in a Contracting State and paid to a resident of the other State in consideration of past employment may be taxable in the first-mentioned (source) State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source sg_vn_tax — territorial base, IR21, CPF status reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. SG domestic gates survive the move.

Why this beats a Facebook answer method

A screenshot from a group has no check month and no gazette link. A chatbot paragraph can mix OECD-model wording with the wrong pair. Here the cell either cites a primary source or stays an em dash — we refuse to invent the limb so you can hand the open chain to counsel.

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /singapore-to-indonesia/tax.

Filed cells for this pair

Indonesia stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	183 days Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	5 years Source Kemlu/Imigrasi Golden Visa booklet — Second home E33 · 5 years Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

SG × Indonesia stays named. Overlay → stay / earn / dest tax → tools.

From SingaporeAll six destinations Indonesia stayVisa and residence Indonesia earnWork lawfully Indonesia taxWho may tax you there Home × land deskRead this pair side by side Two destinationsSame passport, second dest SG → VietnamSame passport, other land SG → ThailandSame passport, other land SG → PhilippinesSame passport, other land SG → MalaysiaSame passport, other land SG → PortugalSame passport, other land

Cross-check

Cross-check SG × Indonesia

Home × land · SG × Indonesia Two dests · SG From Singapore Indonesia hub SG → Indonesia tax

SG across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam
Thailand	yes Source MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Thailand social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Thailand
IndonesiaHere	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit Source Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Philippines social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Philippines
Malaysia	yes Source IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Portugal social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Portugal

Eight passports on Indonesia 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
SGHere	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Indonesia
KR	yes Source DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–ID Art 15 — 183 days in the fiscal year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Indonesia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Indonesia
CN	yes Source DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Indonesia
JP	yes Source DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Indonesia
UK	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Indonesia
CA	yes Source DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — Article 22 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Indonesia
US	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Singapore · SG → Indonesia tax.

Also filed for Indonesia: Australia · South Korea · China · Japan · United Kingdom · Canada · United States.

Singapore → Indonesia · tax

There is a treaty — in force since a revised treaty (post-2020)

An in-force Singapore–Indonesia income tax treaty exists (

yes

Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), effective

2022-01-01

Source DJP tax treaty register — Tanggal Efektif for the Singapore P3B (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

per the DJP register. Compare the live beachhead pair: Singapore → Vietnam · tax.

The worldwide hinge

Client trapIndonesia taxes a resident (SPDN) on worldwide income (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Residence turns on

183 days

Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

— read Indonesian tax residency. There is a 4-year foreign-income window for qualifying experts (

yes

Source PMK 18/PMK.03/2021 — WNA with certain expertise may be taxed only on Indonesian-source income for 4 tax years from becoming SPDN, on application

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), but this DTA (

yes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) plus the foreign tax credit is what actually prevents double tax on your foreign income.

Singapore-side traps — destination does not delete them

Singapore domestic traps still apply when Indonesia is the destination (

yes

Source sg_vn_tax — territorial base, IR21, CPF status reuse

Checked Aug 2026 · Band low · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). The income treaty narrows double tax; it does not cancel your home-country obligations.

Art 4 — what actually breaks a dual-residence tie

5 rungs

Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Nationality is a rung:

yes

Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Ends at mutual agreement:

yes

Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

The DJP text is MLI-synthesised, but the MLI residence change replaces the company rule, not the individual ladder (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Employment exercised in Indonesia

Three checks, not oneThe treaty employment rule sits in

Article 15

Source SG–ID Art 15 — 183 days in any 12-month period — Dependent Personal Services

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The short-stay ceiling is

183 days

Source SG–ID Art 15 — 183 days in any 12-month period — short-stay day ceiling

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

, measured in the

any 12-month period

Source SG–ID Art 15 — 183 days in any 12-month period — day-count window

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Source SG–ID Art 15 — 183 days in any 12-month period — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Day-count trapSingapore–Indonesia measures 183 days in any 12-month period.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

under

Article 23

Source SG–ID Art 15 — 183 days in any 12-month period — relief article

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Filed cells on this page

Evidence and sources18 dated facts for Singapore–Indonesia tax: DTA in force (effective 2022-01-01), worldwide-income hinge, home-side traps, Art 4 tie-breaker filed

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Singapore–Indonesia income tax treaty (P3B) is in force
DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)
yes
Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
P3B effective date
DJP tax treaty register — Tanggal Efektif for the Singapore P3B (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)
2022-01-01
Source DJP tax treaty register — Tanggal Efektif for the Singapore P3B (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Indonesia taxes residents on worldwide income, so this DTA carries real weight
Stack with Indonesia worldwide taxation for tax residents (SPDN, /indonesia/tax) — a resident's foreign income is taxable in Indonesia, so this DTA plus the foreign tax credit is what actually prevents double tax
yes
Source Stack with Indonesia worldwide taxation for tax residents (SPDN, /indonesia/tax) — a resident's foreign income is taxable in Indonesia, so this DTA plus the foreign tax credit is what actually prevents double tax
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Singapore domestic traps still apply (territorial base, IR21 tax clearance, CPF status)
sg_vn_tax — territorial base, IR21, CPF status reuse
yes
Source sg_vn_tax — territorial base, IR21, CPF status reuse
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 4 tie-breaker cascade for Singapore–Indonesia dual residence
Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Rungs in the individual cascade before mutual agreement
Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)
5 rungs
Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationality is a tie-breaker rung in this treaty
Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung
yes
Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Unresolved dual residence ends at mutual agreement between the two tax authorities
Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure
yes
Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
What is different about this tie-breaker
Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — how this cascade departs from, or matches, the OECD model order
Full five-rung cascade, and each rung deems the person a resident ONLY of one State — the exclusive wording matters when you claim relief. The final rung is drafted as 'in any other case', so it catches dual nationals and stateless cases alike. Paragraph 1 also pulls in the State itself and its statutory bodies.
Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — how this cascade departs from, or matches, the OECD model order
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The MLI change here hits companies, not individuals
DJP publishes this partner as an MLI-synthesised text; MLI Art 4 (dual resident entities) replaces the entity paragraph only — the individual tie-breaker above is the one that applies to a person
yes
Source DJP publishes this partner as an MLI-synthesised text; MLI Art 4 (dual resident entities) replaces the entity paragraph only — the individual tie-breaker above is the one that applies to a person
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty article for employment income
SG–ID Art 15 — 183 days in any 12-month period — Dependent Personal Services
Article 15
Source SG–ID Art 15 — 183 days in any 12-month period — Dependent Personal Services
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Short-stay day ceiling for employment exemption
SG–ID Art 15 — 183 days in any 12-month period — short-stay day ceiling
183 days
Source SG–ID Art 15 — 183 days in any 12-month period — short-stay day ceiling
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How the short-stay days are measured
SG–ID Art 15 — 183 days in any 12-month period — day-count window
any 12-month period
Source SG–ID Art 15 — 183 days in any 12-month period — day-count window
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Whether all short-stay limbs must pass together
SG–ID Art 15 — 183 days in any 12-month period — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)
yes
Source SG–ID Art 15 — 183 days in any 12-month period — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty method for eliminating double taxation
SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method
ordinary tax credit
Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty article for relief from double taxation
SG–ID Art 15 — 183 days in any 12-month period — relief article
Article 23
Source SG–ID Art 15 — 183 days in any 12-month period — relief article
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A Singapore–Indonesia social security / CPF totalisation agreement is in force
CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern)
no
Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Source state may tax private pensions arising there (Art 18)
SG–ID Agreement Art 18(1) (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions arising in a Contracting State and paid to a resident of the other State in consideration of past employment may be taxable in the first-mentioned (source) State
yes
Source SG–ID Agreement Art 18(1) (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions arising in a Contracting State and paid to a resident of the other State in consideration of past employment may be taxable in the first-mentioned (source) State
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there a tax treaty between Singapore and Indonesia?

Why does Indonesia's worldwide rule make this treaty matter more?

Do Singapore-side traps still apply?

Yes. Your home-country machine does not switch off at the border. The DTA sits between the two tax systems — it narrows double tax, it does not delete either country's domestic rules.

Is this the same as the Singapore–Vietnam pair?

Same home-country machine, different destination treaty and local law. Do not copy the Vietnam cascade or article numbers onto Indonesia without reading this convention.

If both countries call me resident, which one wins?

What is the employment short-stay day count?

Singapore–Indonesia measures 183 days in any 12-month period.

SG → Indonesia · four cells

Four machines a thread usually collapses

Social security / totalization	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source SG–ID Agreement Art 18(1) (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions arising in a Contracting State and paid to a resident of the other State in consideration of past employment may be taxable in the first-mentioned (source) State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source sg_vn_tax — territorial base, IR21, CPF status reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. SG domestic gates survive the move.

Why this beats a Facebook answer method

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /singapore-to-indonesia/tax.

Filed cells for this pair

Indonesia stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	183 days Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	5 years Source Kemlu/Imigrasi Golden Visa booklet — Second home E33 · 5 years Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

SG × Indonesia stays named. Overlay → stay / earn / dest tax → tools.

Cross-check

Cross-check SG × Indonesia

Home × land · SG × Indonesia Two dests · SG From Singapore Indonesia hub SG → Indonesia tax

SG across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam
Thailand	yes Source MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Thailand social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Thailand
IndonesiaHere	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit Source Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Philippines social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Philippines
Malaysia	yes Source IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Portugal social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Portugal

Eight passports on Indonesia 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
SGHere	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Indonesia
KR	yes Source DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–ID Art 15 — 183 days in the fiscal year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Indonesia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Indonesia
CN	yes Source DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Indonesia
JP	yes Source DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Indonesia
UK	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Indonesia
CA	yes Source DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — Article 22 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Indonesia
US	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Singapore · SG → Indonesia tax.

Also filed for Indonesia: Australia · South Korea · China · Japan · United Kingdom · Canada · United States.