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Q：
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What are non-taxable Dividends?
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A：
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Dividends paid on or after 1 Jan 2008 by a Singapore resident company under the one-tier corporate tax system except co-operatives.
Foreign dividends received in Singapore on or after 1 Jan 2004 by resident individuals. If an individual resident in Singapore receives foreign-sourced dividends through a partnership in Singapore, these dividends may be exempt from Singapore tax if certain conditions are met.
Income distribution from Real Estate Investment Trusts (REITs), except distributions derived by individuals through a partnership in Singapore, or from the carrying on of a trade, business or profession in REITs.
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Q：
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What are taxable Dividends?
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A：
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Dividends paid by co-operatives;
Foreign-sourced dividends derived by individuals through a partnership in Singapore. Conditions may apply;
Income distribution from Real Estate Investment Trusts (REITs) derived by individuals through a partnership in Singapore, or from the carrying on of a trade, business or profession in REITs.
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Q：
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When to reporting Dividends in your tax return?
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A：
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You do not need to declare taxable dividends in your tax form if the organisation(s) indicates on the dividend voucher that they will provide the dividend information to IRAS.
Otherwise, you need to declare all taxable dividends in your income tax return under “Other income”
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FAQ
