Applying for a Certificate of Residence/ Tax Reclaim Form

Key requirements

A COR certifies Singapore tax residence for treaty purposes. Apply before claiming treaty benefits, or within the application window described by IRAS: at latest two calendar years from actual or expected income receipt. Treaty provisions limiting relief may additionally require foreign income to be remitted, or intended to be remitted, to Singapore. Foreign-owned passive investment holding companies must demonstrate Singapore control and management and a genuine commercial basis; nominee companies generally cannot obtain a COR because they are not beneficial owners. A Letter of Residence is a separate option where no treaty benefit is being claimed. Some foreign authorities require their own tax reclaim form certified by IRAS rather than, or alongside, a COR. Check the jurisdiction’s required document and applicable year before requesting certification.