Is there inheritance tax in Singapore?
No — estate duty was abolished in 2008. Here's what heirs actually pay instead, and why CPF follows its own rules.
Leong Jun Jie · Founder & Estate Planner · View credentials →
Published 6 July 2026·Last updated 6 July 2026· 5 min read
No — Singapore has no inheritance tax. Estate duty was removed for deaths on or after 15 February 2008, confirmed by IRAS, so your beneficiaries pay no tax on what you leave them. But 'no tax' isn't 'no cost': there are court fees to unlock the estate, debts settled before anyone inherits, and CPF rules that surprise almost everyone.
Key takeaways
- Estate duty was abolished for deaths on or after 15 Feb 2008 (IRAS) — heirs pay no tax on inheritances in Singapore.
- The real costs are probate: roughly S$300 in court filing fees, plus around S$2,000–S$6,500 in legal fees if a lawyer handles a simple, uncontested estate.
- CPF savings don't pass under your will at all — only a CPF nomination directs them.
When was inheritance tax abolished in Singapore?
Singapore used to levy estate duty — a tax on the market value of what you left behind. It was removed for deaths on or after 15 February 2008 (IRAS). For earlier deaths the rates were 5% on the first S$12 million and 10% above that, with exemptions (IRAS) — but unless you're administering a pre-2008 estate, none of that applies to you.
What do heirs actually pay?
Nothing is taxed on the way to your beneficiaries — but the estate has to be unlocked and settled first, and that has real costs:
| Cost | Roughly how much | Worth knowing |
|---|---|---|
| Probate court filing fees | About S$300 in total | The SG Courts estimate for a probate application; filing the main application alone is S$210–S$240 |
| Legal fees, if a lawyer handles probate | About S$2,000–S$6,500 for a simple, uncontested estate | Per SingaporeLegalAdvice's probate fee guide; you can also file without a lawyer |
| Outstanding debts | Whatever is owed | Mortgages, loans and bills are settled from the estate before beneficiaries receive anything |
| Tax on income the estate earns after death | Depends on the income | Rent or other income earned after death can be taxed as income of the estate — that's income tax, not inheritance tax |
For what probate actually involves and how long it takes, see our probate primer.
What about property — is there tax when you inherit a flat?
There's no estate duty on inherited property. The practical issues are about eligibility, not tax: an HDB flat can only pass to a beneficiary who qualifies under HDB's rules, and how the flat is held (joint tenancy vs tenancy-in-common) can matter more than the will itself. We've covered that in wills for HDB owners.
Why doesn't CPF pass under your will?
CPF savings sit outside your estate. They're distributed by a CPF nomination, made directly with the CPF Board — your will can't direct them. Without a nomination, your CPF goes to the Public Trustee to be distributed under intestacy rules. The full story is in CPF nomination vs your will.
So there's no inheritance tax to plan around in Singapore — the planning that matters is a valid will, a CPF nomination, and an executor who knows where everything is. That's what we set up together, and pricing is here when you're curious.
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