Crypto tax in Singapore (2026): no capital gains tax, and the badges of trade
Singapore has no charging provision for capital gains, so a long-term investor's disposal is not taxed. Whether you are a long-term investor is decided by the badges of trade — and there is no holding period that settles it for you.
Which exchanges report on you, and since when? — the free lookup →
| Tax on the gain | None, where the disposal is capital in nature. Where it is revenue in nature it is ordinary trading income at resident progressive rates.1 |
| The test | The badges of trade: intention at purchase, frequency, holding period, financing, and how organised the activity is. IRAS applies them to decide whether a disposal is a trading activity.1 |
| Crypto for crypto | A disposal in principle, taxable on the same capital-or-revenue test as a sale for fiat. For a genuine long-term investor, neither produces taxable income.1 |
| Unrealised movements | Neither taxable nor deductible.1 |
| Mining | By an individual, prima facie a hobby — so gains are non-taxable capital gains unless there is habitual and systematic effort to profit. Profits are taxed at disposal, not on successful mining.1 |
| Declaring | The individual income tax return — Form B1 for tax-resident employees, Form B for the self-employed. Year of Assessment 2026 covers income year 2025; e-filing runs 1 March to 18 April 2026.2 |
| Who knows | Singapore appears on the OECD list of jurisdictions committed to CARF exchanges beginning 2028. We found no IRAS or Ministry of Finance announcement confirming that date, and say so.3 |
Tax authority: Inland Revenue Authority of Singapore (IRAS) — https://www.iras.gov.sg
Why your records — not the rules — are the real problem
IRAS's own list: the date, the number of units received or sold, the token value at the time, the exchange rates used, the purpose of the transaction, customer and supplier details where trading, ICO details, and receipts for business expenses.
The absence of a capital gains tax is not the same as an exemption. Nothing about your holding period guarantees the capital side — the evidence that you were investing rather than trading is your own record of what you did and why, which is a reason to keep one even where no tax is due.
That is the gap ClearBasis closes: we rebuild the complete acquisition history from exchange files and on-chain records, match every transfer between your own wallets so moving coins is never taxed as selling, and attach evidence to every number.
IRAS publishes a late and non-filing regime for the individual returns. We did not verify the amounts and do not quote them.
What you can use today, in Singapore
The free scan shows your true gains against proceeds-only in about three minutes. The Global Basis Report (from $99) is the full evidence-linked ledger — acquisition costs, disposal gains, local-currency values with cited FX — the document you or your accountant declare from.
Run my free scanComing for Singapore
Declaration formatting for Singapore — your report's totals mapped to the local return's fields, reviewed by a local tax professional before we ship it, and this page published in en · zh · ms. Run and save a free scan to join the list: you will be emailed the day it opens, and demand decides how fast.
Start with the free scanQuestions people in Singapore actually ask
Is crypto tax-free in Singapore?
A capital gain is not taxed, because there is no charging provision for capital gains. Trading income is taxed. Which one you have is decided by the badges of trade, not by a rule you can plan around.
Does the guide cover staking?
The IRAS e-Tax Guide on digital tokens does not address staking. That is a genuine gap, and we would rather say so than fill it in.
How long do I have to hold to be safe?
There is no such period. Holding duration is one badge among several, not a bright line.
The primary sources listed below are monitored for change. Confirmed factual updates publish with a new version stamp; substantive rule changes are verified by a professional before this page changes. Where a claim carries an unverified badge above, it means the authority's own site refused us access to the document that would settle it — we would rather show you the gap than paper over it.
1. IRAS — Income Tax Treatment of Digital Tokens (2nd edition) · 2. IRAS — Tax Season 2026 · 3. OECD — Crypto-Asset Reporting Framework. Retrieved 28 August 2026. This guide is information, not tax advice; rules change — the page is versioned (sg-2026.1), re-reviewed annually, and the English master is canonical. For binding answers, consult the authority named above or a licensed local tax advisor. Every country we cover → · How Singapore compares with thirteen others →