Tax for VCCs

How is an umbrella VCC taxed?


  • A VCC will be taxed as a single entity regular Singapore company and would therefore give it access to tax treaties and Double Tax Agreements (DTAs) with 70+ jurisdictions internationally. In addition, tax incentives available for the Singapore Resident Fund (SRF) and the Enhanced-tier Fund (ETF) under the 13O and 13U schemes respectively will also be applied to the VCC framework.