🇸🇬 Singapore

Singapore maintains a crypto-friendly regulatory environment with clear frameworks such as the Payment Services Act (PSA) governing crypto activities. The country supports innovation while ensuring compliance with AML and licensing requirements.

Overview

Statuscrypto_friendly
Risk Score15/100 (Low Risk)
Regionasia pacific
CurrencySGD
Adoption Rank#8

Tax Information

Capital Gains (Personal)0% (no capital gains tax)
Capital Gains (Corporate)0% on capital gains; trading income taxed at 17% corporate rate if crypto is revenue in nature
VAT on CryptoNo
Staking TaxStaking rewards may be taxed as income if received in the course of a trade
Airdrop TaxGenerally not taxed unless received as part of a trade or business

Singapore does not levy capital gains tax. Crypto gains from long-term investment are tax-free for individuals. However, if IRAS determines the activity constitutes a trade, profits are subject to income tax. GST on crypto transactions was removed in 2020.

Licensing & Registration

RequiredYes
RegulatorMAS
FrameworkPayment Services Act (PSA) + Financial Services and Markets Act (FSMA) Part 9 + Securities and Futures Act (SFA)
Easemedium
Cost (USD)$50,000 - $250,000

Licensing under the PSA requires compliance with AML/KYC and operational standards; the process is structured but not overly burdensome.

Licensed VASPs

Registry: MAS Financial Institutions Directory — Major Payment Institution (Digital Payment Token Service) — total registered: 38

NameLicense TypeLicensed Since
Coinbase Singapore Pte LtdMajor Payment Institution (Digital Payment Token Service)
Crypto.com (Foris DAX Asia)Major Payment Institution (Digital Payment Token Service)
Circle Internet Singapore Pte LtdMajor Payment Institution (Digital Payment Token Service)
OKX SG Pte LtdMajor Payment Institution (Digital Payment Token Service)
Independent Reserve SG Pte LtdMajor Payment Institution (Digital Payment Token Service)
DBS Vickers Securities (Singapore) Pte LtdMajor Payment Institution (Digital Payment Token Service)
Paxos Digital Singapore Pte LtdMajor Payment Institution (Digital Payment Token Service)
Sygnum Pte LtdMajor Payment Institution (Digital Payment Token Service)
HashKey Technology Services Pte LtdMajor Payment Institution (Digital Payment Token Service)
Upbit Singapore Pte LtdMajor Payment Institution (Digital Payment Token Service)

Enforcement Actions

DateAuthorityTargetTypeAmount (USD)Status
MAS Wang Qiming, Liu Kai Cease & Desist announced
MAS Issues Prohibition Orders against former Relationship Managers Wang Qiming and Liu Kai
MAS+CAD Capital Asia Investments Pte Ltd Other Pending
Licensed Fund Management Company And Its Officers Investigated For Suspected Money Laundering And Suspected Failure To Comply With Obligations As A Licensed Capital Markets Services Licence Holder
MAS Jimmy Ling Xiao Ting Cease & Desist announced
MAS Issues Prohibition Orders against Jimmy Ling Xiao Ting
MAS Sun Weiyeh Cease & Desist announced
MAS Issues Prohibition Order against Mr Sun Weiyeh
MAS Eurofin Investments Pte Ltd, Francois Pierre Michel Dotta, Clement Georges Schappler Civil Penalty announced
MAS takes Enforcement Actions against Eurofin Investments Pte Ltd and its Senior Management for Breaches of MAS Regulations
MAS Ang Yew Jin Eugene Civil Penalty announced
MAS Imposes Civil Penalty on Mr Ang Yew Jin Eugene for Insider Trading
MAS One Heritage Capital Management (SG) Pte Ltd License Revocation announced
MAS Revokes the Capital Markets Services Licence of One Heritage Capital Management (SG) Pte Ltd
MAS Mr Tang Boon Hai Cease & Desist announced
MAS Issues Prohibition Order against Mr Tang Boon Hai
MAS Benjamin Song Junde, Charn Sze Choong Cease & Desist announced
MAS Issues Prohibition Orders against Two Individuals Convicted for Insurance Fraud
MAS+CAD Tan Tee Beng Civil Penalty announced
Joint Statement by Commercial Affairs Department, Singapore Police Force (CAD) & Monetary Authority of Singapore (MAS)

CBDC

StatusPilot
NameProject Ubin+
Issuing AuthorityMonetary Authority of Singapore
Modelwholesale

AML / KYC

KYC RequiredYes
Travel RuleYes
FATF MemberYes
FATF Statuscompliant
FATF BodyFATF/APG
Suspicious-Activity ReportingYes

DeFi, Stablecoins & NFTs

Status: regulated_with_restrictions

DeFi activities face increasing regulatory oversight in Singapore. MAS banned retail DPT lending and staking via PSA October 2024 amendment. Protocol-level DeFi regulation depends on degree of centralised control by Singapore entities. MAS simultaneously advances institutional tokenization (Project Guardian, tokenized government bills) while restricting retail-facing DeFi leverage.

Stablecoins

Status: regulated

Stablecoins are regulated under the MAS SCS Framework (2023) within the PSA regime. Single-currency stablecoins (SGD or G10-pegged) issued in Singapore face strict 100%-reserve, monthly attestation, and redemption requirements. Full legislative amendments expected mid-2026.

NFTs

Status: Unclear

NFTs are not specifically regulated unless they constitute a digital payment token or a capital markets product under the Securities and Futures Act. MAS assesses NFTs on a case-by-case basis.

Mining

LegalYes
Electricity Cost$0.148/kWh
Renewable Energy3%
Infrastructureexcellent

Mining is legal but limited by high electricity costs and low renewable energy share. Singapore's excellent infrastructure supports data centers but mining is less competitive due to costs.

Geopolitical Risk

Stabilityvery_stable
SanctionsNo
Corruption Index85/100
Banking Accessopen
Sanctions Program ActiveYes

Singapore offers a stable, low-risk environment for crypto businesses with strong regulatory frameworks, excellent infrastructure, and open banking access.

Sources

Frequently Asked Questions

Is cryptocurrency legal in Singapore?

Singapore maintains a crypto-friendly regulatory environment with clear frameworks such as the Payment Services Act (PSA) governing crypto activities. The country supports innovation while ensuring compliance with AML and licensing requirements.

What is the FATF status of Singapore?

Singapore is classified by FATF as: compliant.

Are VASPs licensed in Singapore?

Yes, licensing is required for VASPs.

What is the AML/KYC regime in Singapore?

KYC is mandatory for crypto businesses.

Are there enforcement actions in Singapore?

Yes, 10 notable enforcement action(s) recorded.

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Last reviewed: 2026-06-01 · Data source: Soken Crypto Legal Map

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