LLC × residence calculator · Edition 2026.09
If you lived in Singapore: how much tax you would pay on your LLC profit
The profit of a single-member US LLC, transparent and without ETBUS, is foreign-source income. Section 13(7A) of the Income Tax Act exempts it on receipt in Singapore, unless it comes 'through a partnership in Singapore'. A single-member LLC does not fit the Partnership Act's definition (a 'relation between persons'), so the most defensible reading is 0%.
Isaac Cubero · Checked on 14 September 2026 · territorial
At $100,000 of profit
On $100,000 of LLC profit, living in Singapore, you would pay $0 income tax (territorial regime), with conditions.
territorial
| Income tax on foreign-source income (ITA s.13(7A)) | $0 |
| Estimated total | $0 |
Sources: Income Tax Act 1947, s.13(7A) and Interpretation (Singapore Statutes Online) · IRAS, e-Tax Guide 'Tax Exemption for Foreign-Sourced Income' (5th edition, 30 Jan 2026) · IRAS, resident income tax rates and Corporate Income Tax Rate/Exemption Schemes (web, checked 14 Sep 2026) · Partnership Act 1890 (Cap. 391), s.1(1) and s.4 · Fixed exchange rate 1.27 SGD/USD.
Rank 1 of 38 residences by effective rate at this profit.
- Year of Assessment 2026 income scale (in force since YA2024, unchanged).
- The LLC is not a partnership: a single member, no joint activity between persons.
- No CPF (social security) or personal reliefs.
- There is no public IRAS ruling on single-member US LLCs: excluding them from 'partnership' is a reasoned analysis from the Partnership Act, not a literal confirmation; get an advance ruling or confirm with a local adviser before structuring on this basis.
- If you physically work from Singapore, that part of the profit stops being foreign-source and falls into the 0-24% scale.
- If the income arrived through a Singapore partnership instead, section 13(8) applies: it requires the income to have been taxed abroad and the foreign headline rate to be at least 15%.
- No personal rebate is listed for YA2026 as of this entry (YA2025 had one, 60% capped at SGD 200); check again later in the year.
- Income Tax Act 1947, s.13(7A) and Interpretation (Singapore Statutes Online)
- IRAS, e-Tax Guide 'Tax Exemption for Foreign-Sourced Income' (5th edition, 30 Jan 2026)
- IRAS, resident income tax rates and Corporate Income Tax Rate/Exemption Schemes (web, checked 14 Sep 2026)
- Partnership Act 1890 (Cap. 391), s.1(1) and s.4
- Fixed exchange rate 1.27 SGD/USD.
At three profit levels
What you would pay in Singapore depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $0 | 0% | $50,000 |
| $100,000 | $0 | 0% | $100,000 |
| $250,000 | $0 | 0% | $250,000 |
And if it were not an LLC
The five cheapest structures from Singapore, distributing all the profit.
| Structure | Corporate | Withholding | You, in Singapore | Total |
|---|---|---|---|---|
| US LLC | $0 | $0 | $0 | 0%$0 |
| UAE free zone | $0 | $0 | $0 | 0%$0 |
| Pte Ltd in Singapore | $8,165 | $0 | $0 | 8.2%$8,165 |
| Hong Kong Ltd | $8,250 | $0 | $0 | 8.3%$8,250 |
| Bulgarian EOOD | $10,000 | $4,500 | $0 | 14.5%$14,500 |
Frequently asked questions
Does a US LLC pay tax if I live in Singapore?
The LLC pays no US federal tax if it has no US activity. The profit of a single-member US LLC, transparent and without ETBUS, is foreign-source income. Section 13(7A) of the Income Tax Act exempts it on receipt in Singapore, unless it comes 'through a partnership in Singapore'. A single-member LLC does not fit the Partnership Act's definition (a 'relation between persons'), so the most defensible reading is 0%.
How much would I pay in Singapore on $100,000 of profit?
On $100,000 of LLC profit, living in Singapore, you would pay $0 income tax (territorial regime), with conditions. There is no public IRAS ruling on single-member US LLCs: excluding them from 'partnership' is a reasoned analysis from the Partnership Act, not a literal confirmation; get an advance ruling or confirm with a local adviser before structuring on this basis.
Is Singapore a territorial country?
Yes: it only taxes local-source income. The profit of an LLC operated from abroad is not taxed, provided the work is rendered outside Singapore.
Next
The figure is the start. The structure is the decision.
To see Singapore against the other 37 residences: the full ladder.