Eisner Amper's logo
Eisner Amper's logo
Knowledge Centre

Tax

What Tax Exemptions/Incentives are available for Managed Funds?


  • 13D - Offshore Fund Tax Exemption Scheme
    This is applicable to a Singapore based fund manager, delegated a mandate to manage a small portion of the overall assets of a global fund, in an offshore company, trust or foreign individual.

    13O- Singapore Resident Fund Scheme
    This is applicable to a Singapore based fund manager, managing funds with AUM of $10m up to $50m in an on shore entity or Company incorporated in Singapore

    13U - Enhanced-Tier Fund Tax Incentive Scheme
    This is applicable where a Singapore based fund manager is managing funds with AUM in excess of $50m in an onshore or offshore entity, trust or partnership.

    Written by EisnerAmper Singapore