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Singapore is no stranger to employee stock plans. An array of modern tax incentives favors both broadly based plans and entrepreneurial startups. Singapore even permits optionees to defer payment of taxes past the time of exercise for qualifying options. Special rules coordinate the various tax incentives and offer relief from double taxation, although certain tax favorable schemes have been phased out in the last few years.

Moreover, Singapore was one of the first jurisdictions—if not the very first—to turn its attention to favorable tax treatment for RSUs and other full-value awards. Don't get too comfortable, though. With its "deemed exercise rule," Singapore has also been in the forefront of a number of jurisdictions that have developed mechanisms to tax the gains on stock incentives for employees who leave the country. The government-sponsored retirement system, the Central Provident Fund, must also be taken into account, and filing an application for pre-approval of a plan is sometimes required.

Contributing Authors

Chan Yuen Leng



It Takes a Village

It takes a village to run a stock plan. Stock plan administration is a collaboration of many functions within an organization, combined with the supporting services of additional partners and resou...Read More

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