Tax, economy, and demographics

Dimension	Singapore	Spain
Corporate income tax	17%Moderate	25%Very high
Corporate tax basis	Modified remittance basisModified remittance basis	WorldwideWorldwide
Personal income tax (marginal)	24%Low	47%High
Personal tax basis	TerritorialTerritorial	WorldwideWorldwide
Population	6.1 M	49.6 M×8.11
Area	735 km²	505,990 km²×688
Population density	8,313 /km²	98 /km²
Capital	Singapore	Madrid
Currency	SGD (Singapore dollar)	EUR (Euro)
Main airport	SIN (Singapore Changi Airport)	MAD (Adolfo Suárez Madrid-Barajas Airport)
Phone code	+65	+34
Internet TLD	.sg	.es

Visa access controls

Your access

Pick your nationality above to see how long you can stay in each country and whether you need a visa.

Passport power

Mobility strength of each country's passport, useful if you are weighing it as a future citizenship.

Singapore passport

#1

Henley rank

192

Visa-free destinations

• Schengen visa-free
• UK visa-free
• US ESTA
• Canada eTA
• Australia eTA

Spain passport

#4

Henley rank

185

Visa-free destinations

• Schengen visa-free
• UK visa-free
• US ESTA
• Canada eTA
• Australia eTA

Verdict

For professionals who prioritize tax freedom index, Singapore leads with 8.5 / 10 versus 3.3 / 10 for Spain. On wealth protection index, Singapore is at 9.5 / 10 compared with 5.8 / 10 for Spain.

Frequently asked questions

• Singapore

  Can foreign residents open bank accounts and deploy capital in Singapore without friction?

  The financial regulator is the Monetary Authority of Singapore (MAS), which combines central-bank, banking-supervision, securities-regulation, and insurance-supervision functions. Singapore is a top-tier banking jurisdiction with the three local incumbents (DBS, OCBC, UOB) plus the Singapore branches of HSBC, Standard Chartered, Citibank, and a deep roster of private-bank platforms (Bank of Singapore, J. Safra Sarasin, Pictet, Lombard Odier, Julius Baer, UBS Wealth, BNP Paribas Wealth Management). Account opening for foreign residents is straightforward for retail accounts (1 to 3 weeks with valid pass and proof of address) but rigorous for non-resident or HNWI accounts (4 to 12 weeks, often requiring an in-person meeting). All Singapore institutions apply enhanced source-of-funds verification and full FATCA and CRS reporting under the Income Tax (International Tax Compliance Agreements) Order. Singapore is a FATF member with a strong technical compliance profile (compliant on 20 of 40 FATF Recommendations and largely compliant on 17 of 40 per the most recent enhanced follow-up report) and applies the AMLD-equivalent Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act and the Terrorism (Suppression of Financing) Act. There are no foreign exchange controls and the SGD is fully convertible. Foreign nationals can purchase non-landed private residential property freely (apartments, condominiums) but face a 60 percent Additional Buyer Stamp Duty (ABSD) on residential purchases, with Singapore Permanent Residents paying a reduced 5 percent ABSD on their first residential property and 30 percent on the second (and 35 percent on third and subsequent). Singapore citizens are exempt on their first property and pay 20 percent on the second and 30 percent on the third and subsequent. Landed residential property and vacant residential land require Land Dealings Approval Unit consent and are typically restricted to citizens. Singapore tolerates regulated cryptocurrency activity under the Payment Services Act 2019 administered by MAS, with Digital Payment Token Service Provider licensing required for exchanges and custody.

• Spain

  Can foreign residents open bank accounts and deploy capital in Spain without friction?

  Spain is a European Union (EU) and euro-area banking jurisdiction operating under the Single Supervisory Mechanism (SSM), in which the European Central Bank (ECB) directly supervises significant institutions while the Banco de España oversees less significant banks and macroprudential policy, the Comision Nacional del Mercado de Valores (CNMV) supervises securities markets and investment services, and Sepblac acts as the financial intelligence unit and anti-money laundering and counter-terrorist financing supervisory authority. The largest domestic banks by assets are Santander, CaixaBank, Banco Bilbao Vizcaya Argentaria (BBVA), Banco Sabadell and Bankinter, followed by Unicaja, Abanca, Kutxabank and Ibercaja and a layer of cooperative and rural banking groups, while international institutions such as HSBC, Citi, Deutsche Bank and BNP Paribas operate mainly through corporate, institutional, private banking and wealth management arms rather than full mass-retail networks. Spain applies the EU anti-money laundering framework through Ley 10/2010 of 28 April, with the new EU package of Regulation (EU) 2024/1624 and Directive (EU) 2024/1640 taking effect mainly from 10 July 2027 under phased transposition and application dates. Foreign residents and non-residents can open Spanish accounts, but onboarding is risk-based rather than frictionless, with institutions requiring identity documents, proof of resident or non-resident status, the Numero de Identidad de Extranjero (NIE) where applicable, proof of address and evidence of economic activity, and higher-value, private banking, complex-structure, foreign-wealth or politically exposed profiles triggering enhanced due diligence with source-of-funds and source-of-wealth evidence. Processing times are not fixed by law and depend on the institution, the client profile and the completeness of documentation. Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) reporting is fully operational. Cryptoassets are legal and taxed under ordinary Spanish rules, and the Markets in Crypto-Assets (MiCA) framework applies, with the CNMV as the competent authority for crypto-asset service provider authorization and the Banco de España retaining functions over e-money and asset-referenced token issuers. The Banco de España legacy provider registry stopped accepting new entries on 30 December 2024, and the Spanish transition window for pre-existing providers runs to 30 June 2026. Capital movements within the EU and between Spain and third countries are free under Article 63 of the Treaty on the Functioning of the European Union (TFEU), subject to anti-money laundering controls, sanctions and tax reporting. Physical means of payment, meaning cash and bearer instruments, must be declared on form S-1 under Article 34 of Ley 10/2010 from EUR 10,000 when entering or leaving Spain and from EUR 100,000 for internal movements within Spanish territory, while bank transfers are not subject to this cash declaration. Spanish tax residents may also face the Modelo 720 informative return on foreign assets above EUR 50,000 per reportable category, covering foreign accounts, securities and rights, and real estate, and the Modelo 721 informative return on cryptoassets situated abroad above EUR 50,000, meaning cryptoassets custodied by non-resident providers, with self-custody wallets outside its scope. Foreign nationals can acquire Spanish real estate without a general nationality-based prohibition, subject to the NIE, tax, anti-money laundering, notarial and land registry formalities. The main exception is the restricted foreign-ownership zones under Ley 8/1975 and Royal Decree 689/1978, which require military authorization and are far broader than isolated military perimeters, covering insular territories, Cartagena, the Strait of Gibraltar, the Bay of Cadiz, the Portuguese and French border areas, Galicia and the Spanish territories in North Africa, with EU citizens exempt from this authorization and European Economic Area (EEA) nationals generally treated as equivalent in practice. Agricultural land carries no general nationality-based restriction but remains subject to ordinary land, planning, environmental and defense-zone rules. Mortgage financing is available to foreign buyers as a matter of market practice rather than right and is profile-dependent, with EU non-residents commonly accessing 60 to 70 percent loan-to-value and non-EU buyers more often 50 to 60 percent, under fixed, variable or mixed structures rather than only Euribor-linked pricing. Capital deployment into Spanish equities, bonds and funds is open to non-residents through regulated intermediaries, and withholding tax can be reduced under an applicable double tax treaty, although treaty relief requires a certificate of tax residence and is not automatic.

• Singapore

  How does taxation apply to residents and foreign-source income in Singapore?

  Singapore operates a territorial-with-remittance corporate tax system at a flat 17 percent headline rate on Singapore-sourced income and on foreign income received in Singapore (Section 10 of the Income Tax Act 1947), with broad foreign-source exemption under Section 13(8) for dividends, branch profits, and service income meeting the subject-to-tax and headline-rate (15 percent) tests. Tax residency for individuals is established by the 183-day rule under Section 2 of the Income Tax Act, with administrative concessions for two-year and three-year continuous employment. For individuals, progressive rates run from 0 percent (first SGD 20,000) to a top marginal of 24 percent on chargeable income above SGD 1,000,000, raised from 22 percent effective Year of Assessment 2024. Foreign-source income received in Singapore by resident individuals in their personal capacity is generally not taxable as a matter of administrative practice consistent with the territorial principle (the Comptroller of Income Tax exempts such income where the exemption is beneficial to the recipient), while income received through a Singapore partnership falls within the Foreign-Sourced Income Exemption (FSIE) scheme under Sections 13(7A) to 13(11) of the Income Tax Act 1947 subject to subject-to-tax and 15 percent foreign headline rate conditions. Combined with the absence of capital gains tax, dividend tax, inheritance tax, and wealth tax, this produces a de facto territorial regime for individual taxpayers. Non-residents pay a flat 24 percent on most income except employment income, taxed at the higher of 15 percent flat or progressive resident rates. The Section 10L rule introduced in Budget 2024 may tax certain foreign-asset gains received in Singapore by entities lacking economic substance. For corporates, several concessionary regimes lower the effective rate well below 17 percent. The Pioneer Certificate Incentive (PC) and Development and Expansion Incentive (DEI) administered by EDB grant 5 percent, 10 percent, or 15 percent on qualifying headquarter or high-value-added manufacturing income, with the 15 percent tier introduced in Budget 2024 (effective 17 February 2024) to align with the OECD Pillar Two minimum effective tax rate. The Financial Sector Incentive (FSI) administered by the Monetary Authority of Singapore offers 5 percent, 10 percent, 13.5 percent, or 15 percent rates across sub-categories including FSI-Standard Tier, FSI-Headquarter Services, FSI-Trustee Company, and FSI-Fund Management (with a 5 percent rate for newly listed Singapore fund managers under Budget 2025), with the 15 percent tier added in Budget 2025 effective 19 February 2025 to align with Pillar Two. The Intellectual Property Development Incentive (IDI) grants 5, 10, or 15 percent on a percentage of qualifying IP income determined by the OECD modified nexus approach (BEPS Action 5). The Finance and Treasury Centre (FTC) regime grants 8 or 10 percent on approved corporate treasury income. The Global Trader Programme (GTP) administered by Enterprise Singapore grants 5, 10, or 15 percent on international physical commodity trading income. The Refundable Investment Credit (RIC) introduced in Budget 2024 is a Pillar Two-compliant Qualifying Refundable Tax Credit awarded by EDB or Enterprise Singapore on an approval basis with up to 50 percent of qualifying expenditure supported and a 4-year cash-refundable balance. Section 13W of the Income Tax Act provides a statutory safe harbour exempting gains from disposal of ordinary shares (and, since Budget 2025, qualifying preference shares accounted for as equity by the investee) where the divesting company has held at least 20 percent of the investee continuously for at least 24 months prior to disposal, with the previous 31 December 2027 sunset removed under Budget 2025 making the safe harbour permanent. Family offices use Section 13O (Singapore Resident Fund Scheme) and Section 13U (Enhanced-Tier Fund Scheme) of the Income Tax Act, both materially tightened by MAS Circular FDD Cir 10/2024 effective 1 January 2025. Section 13O requires minimum AUM of SGD 20 million in designated investments at application (no grace period), at least two investment professionals with at least one non-family member (12-month grace for the second), tiered local business spending starting at SGD 200,000, and mandatory local-investment deployment of at least 10 percent of AUM or SGD 10 million whichever is lower. Section 13U requires SGD 50 million minimum AUM at application and at end of each basis period, three investment professionals (one non-family member for SFO structures), and tiered local business spending of SGD 200,000, SGD 500,000, or SGD 1,000,000 depending on AUM band. Both regimes have required a screening report from MAS-approved providers since October 2024. Beyond 13O and 13U, Section 13D of the Income Tax Act provides tax exemption to non-Singapore tax-resident offshore funds managed from Singapore with no AUM minimum (one Singapore-based investment professional required from Year of Assessment 2028 onwards), and the new Section 13OA effective 1 January 2025 extends the resident fund regime to Singapore-registered limited partnerships with a SGD 5 million minimum AUM and tiered local business spending starting at SGD 200,000. Singapore has signed over 90 comprehensive Avoidance of Double Taxation Agreements covering all major OECD economies, China, India, and most ASEAN states. Singapore has enacted the Multinational Enterprise (Minimum Tax) Act 2024 implementing the OECD Pillar Two Income Inclusion Rule and Domestic Top-up Tax for in-scope multinational groups (consolidated revenue above EUR 750 million), with IRAS registration opening in May 2026.

• Spain

  How does taxation apply to residents and foreign-source income in Spain?

  Spain operates a worldwide taxation system for both companies and individuals, modulated by a dense network of special regimes and the 95 percent participation exemption mechanism. The general corporate income tax (CIT) rate is 25 percent under Ley 27/2014, the Corporate Income Tax Law (LIS), but Ley 7/2024 added a transitional reduced-rate schedule under the new Disposicion Transitoria 44 LIS effective 1 January 2025: microenterprises with turnover below EUR 1 million are taxed on a progressive scale (21 percent on the first EUR 50,000 and 22 percent on the rest in 2025, falling to 17 and 20 percent from 2027), and small companies with turnover below EUR 10 million move from 24 percent in 2025 down to 20 percent by 2029. Emerging companies certified by the Empresa Nacional de Innovacion (ENISA) under Ley 28/2022 are taxed at 15 percent for the first profitable year plus the 3 following, with deferral of CIT payment for the first 2 profitable years and exemption from fractional payments. The Canary Islands Special Zone (ZEC) under Ley 19/1994 applies a 4 percent corporate rate on income from activities materially carried out in the Canary Islands, capped at EUR 1.8 million plus EUR 500,000 per additional employee above the statutory minimum, requiring at least one Canary-resident director, EUR 100,000 (Tenerife, Gran Canaria) or EUR 50,000 (other islands) of fixed-asset investment within 2 years and 5 or 3 jobs created within 6 months, with new entity registrations authorized until 31 December 2026 and tax benefits available until 31 December 2032 subject to the EU State aid framework. The Patent Box under Article 23 LIS grants a 60 percent reduction on net income from licensing or sale of qualifying intangibles (patents, utility models, legally protected designs and models, and advanced registered software derived from research and development), excluding trademarks, ordinary software, secret formulas and procedures and commercial know-how, under the OECD Modified Nexus Approach, dropping the effective rate to approximately 10 percent. The Entidad de Tenencia de Valores Extranjeros (ETVE) holding regime under Articles 107 to 108 LIS combined with the Article 21 LIS participation exemption taxes qualifying foreign dividends and capital gains at approximately 1.25 percent (5 percent of 25 percent) and exempts outbound distributions to non-resident shareholders. Personal income tax is progressive. The state scale tops at 24.5 percent above EUR 300,000 of general income, and adding the autonomous community scale produces a combined top rate of 47 percent under the default reference, ranging by region from 45 percent in Madrid to 50 percent in Catalonia, 51.5 percent in La Rioja and 54 percent in the Valencian Community. Savings income (dividends, interest, capital gains) is taxed at 19 percent up to EUR 6,000, 21 percent up to EUR 50,000, 23 percent up to EUR 200,000, 27 percent up to EUR 300,000 and 30 percent above, the top bracket having risen from 28 to 30 percent under Ley 7/2024 effective 1 January 2025. The Beckham Law under Article 93 of the Personal Income Tax Law (LIRPF), expanded by Ley 28/2022 effective 1 January 2023, allows qualifying inpatriates with no Spanish tax residence in the prior 5 tax years to be taxed under Non-Resident Income Tax (IRNR) rules at a flat 24 percent up to EUR 600,000 and 47 percent above for 6 tax years. Employment and entrepreneurial business income is taxed wherever it arises, while foreign-source passive income such as dividends, interest and capital gains stays outside the Spanish tax net. The 2023 reform extended Beckham to employee digital nomads, entrepreneurs with ENISA certification and highly qualified professionals serving startups, plus spouses and children under 25. Spain levies wealth tax on worldwide assets above EUR 700,000 (with a EUR 300,000 primary residence allowance) and progressive rates from 0.2 to 3.5 percent, with material autonomous community variation. Madrid and Andalusia maintain a 100 percent rebate that neutralizes ordinary wealth tax for net worth below the large-fortune threshold, but since 2023, under Madrid Ley 12/2023 and the equivalent Andalusian measure, that rebate becomes a variable one for taxpayers liable to the federal large-fortune tax, so net worth above EUR 3 million is effectively taxed regionally rather than escaping wealth taxation. The Balearic Islands raised their exemption to EUR 3 million effective 1 January 2024 and Valencia to EUR 1 million, while Catalonia maintains a EUR 500,000 exemption with the highest progressive rates. The Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF), introduced for the 2022 and 2023 tax years as a federal anti-arbitrage floor on net worth above EUR 3 million and extended by Real Decreto-ley 8/2023 until wealth taxation is reformed within the regional financing system, applies regardless of region with credit for regional wealth tax paid. Inheritance and gift tax applies with major regional variation, effectively near-zero for close family in Madrid, Andalusia and the Valencian Community (the last through a 99 percent bonus on Groups I and II since 28 May 2023 under Ley 6/2023), while Catalonia and a few other communities such as Asturias can remain materially more expensive for larger estates depending on the relationship and estate size. Capital gains on principal residence sale are exempt under reinvestment rules. Spain has an extensive double tax treaty network covering all major OECD jurisdictions, comprehensive Latin American coverage given language and historical ties, and full Parent-Subsidiary and Interest-Royalties Directive access within the EU.

• Singapore

  What long-term residence options exist in Singapore for internationally mobile individuals?

  Singapore offers a tightly engineered ladder of work passes and a single direct route to Permanent Residence through the Global Investor Programme, all administered with significant discretion by either the Ministry of Manpower (MOM) or the Economic Development Board (EDB). The Employment Pass (EP) is the standard route for foreign professionals earning a fixed monthly salary of at least SGD 5,600 in general sectors and SGD 6,200 in financial services as of 1 January 2026, rising to SGD 6,000 and SGD 6,600 respectively from 1 January 2027. EP candidates must also score at least 40 points on the COMPASS framework introduced in September 2023, which assesses salary against peer median, qualifications, employer nationality diversity, local PMET hiring record, shortage occupation list bonus, and strategic economic priorities. The S Pass covers mid-skilled associate professionals at SGD 3,300 (general) and SGD 3,800 (financial) and remains subject to a sector dependency-ratio quota of 10 to 15 percent. For top-tier individuals the Overseas Networks and Expertise Pass (ONE Pass) issued since 1 January 2023 grants a renewable 5-year personalised pass to applicants earning a fixed monthly salary of at least SGD 30,000 over 12 consecutive months at an established company (market capitalisation USD 500 million or annual revenue USD 200 million), or to outstanding-achievement candidates in arts, culture, sports, science, technology, or academia who meet no salary floor. The Tech.Pass, administered uniquely by EDB since January 2021, will be replaced from 1 January 2027 by a new ONE Pass (AI and Tech) track announced at the Committee of Supply on 3 March 2026, with five-year validity and acceptance of vested equity toward the salary threshold. Foreign founders use the EntrePass, requiring 30 percent ownership of an ACRA-registered private limited company plus an innovation criterion such as venture-capital funding, intellectual property, recognised entrepreneurial track record, A*STAR collaboration, or government incubator participation. The Personalised Employment Pass (PEP) for high earners requires a current EP earning at least SGD 22,500 fixed monthly salary (or comparable last drawn salary for non-residents), allows up to 6 months between jobs, and is non-renewable and capped at three years with an annual fixed salary minimum of SGD 270,000 to be maintained. The only direct investment route to Singapore Permanent Residence is the Global Investor Programme administered by Contact Singapore (EDB). Three options exist. Option A requires investing at least SGD 10 million in a new or existing Singapore-based business in an EDB Annex B sector, with applicants demonstrating either three years of business track record (turnover SGD 200 million), new-generation family-business profile (turnover SGD 500 million), or a tech-founder profile (company valuation SGD 500 million backed by reputable VC or PE). For 5-year Re-Entry Permit renewal under Option A the business must employ at least 30 staff with 10 incremental hires (half being Singapore Citizens) and SGD 1 million annual business expenditure, or the residency condition must be met. Option B requires SGD 25 million committed to a single GIP-select fund that itself invests in Singapore-based companies. Option C requires a Singapore-based Single Family Office with at least SGD 200 million in Assets Under Management and at least SGD 50 million deployed within 12 months in EDB-specified investments (listed equities, qualifying debt securities, approved funds, or Singapore-based private equity), plus 5 incremental professionals (3 Singapore Citizens) for renewal. The GIP application fee is SGD 20,000 effective 5 May 2025, processing takes 6 to 12 months, and approval grants immediate PR with a 5-year REP. Singapore citizenship may be applied for after a minimum of two years as PR (subject to ICA discretion) and requires renunciation of all foreign nationalities. Singapore does not allow dual citizenship for adults. Family scope across all routes covers legally married spouse and unmarried children under 21 via the Dependant's Pass (requiring the principal to earn at least SGD 6,000 fixed monthly salary), with parents and adult unmarried children eligible for Long-Term Visit Passes (parents require the principal to earn at least SGD 12,000 fixed monthly salary). Male children obtaining PR through GIP become liable for National Service.

• Spain

  What long-term residence options exist in Spain for internationally mobile individuals?

  Spain offers four particularly relevant long-term residence routes for internationally mobile non-EU nationals, following the abolition of the Golden Visa on 3 April 2025 by Ley Orgánica 1/2025 of 2 January 2025, which left Articles 63 to 67 of Ley 14/2013 without content rather than formally repealing them. The Digital Nomad Visa (DNV), created by the Ley 28/2022 Startup Act in force since 23 December 2022 and codified in Chapter V bis of Ley 14/2013, is the canonical route for non-EU remote workers and freelancers serving foreign companies. It requires a 2026 minimum income of EUR 2,849 per month for the main applicant, equal to 200 percent of the Spanish minimum wage (SMI) on its annualized 12-payment basis of EUR 1,424.50 per month, the SMI itself being set at EUR 1,221 per month over 14 payments by Royal Decree 126/2026, with EUR 1,069 added for the first dependent and EUR 356 for each additional family member. Applicants must hold a degree from a recognized institution or document at least 3 years of relevant professional experience, and salaried applicants may work only for companies located outside Spain while self-employed applicants may bill Spanish clients for no more than 20 percent of their total professional activity. The DNV consular visa under Article 74 quater is valid for up to 1 year, and within 60 calendar days before its expiry the holder may apply in Spain through the Unidad de Grandes Empresas y Colectivos Estratégicos (UGE-CE) for the residence authorization under Article 74 quinquies, valid for up to 3 years and renewable in 2-year periods, with eligibility for long-term residence after 5 years of continuous legal residence. The Non-Lucrative Visa, now governed by Articles 61 to 64 of Royal Decree 1155/2024, the general immigration regulation in force since 20 May 2025 that replaced Royal Decree 557/2011, targets retirees and financially independent individuals with sufficient savings, assets or periodic income and no work permitted in Spain. It requires 400 percent of the Indicador Público de Renta de Efectos Múltiples (IPREM), equal to EUR 28,800 per year, plus 100 percent of the IPREM, equal to EUR 7,200 per year, for each dependent. Initial validity is 1 year and renewals run in 2-year periods, with renewal conditioned since the 2025 reform on having resided in Spain for more than 183 days in the calendar year under Article 64.2.f of the regulation. The Highly Qualified Professional permit under Article 71 of Ley 14/2013, as amended by Ley 11/2023 transposing Directive (EU) 2021/1883, is the fast-track salaried route, processed by the UGE-CE within 20 working days with approval by positive administrative silence if no decision is issued, valid for 3 years and renewable for 2 years, the 2023 reform having removed the former employer size and turnover thresholds. The Entrepreneur Visa under Article 69 of Ley 14/2013 requires a favorable report from the Empresa Nacional de Innovación (ENISA) assessing the innovation, scalability and viability of the project. There is no fixed statutory minimum capital, the authorization is valid for 3 years and renewable for 2 years, and family members may apply jointly and obtain residence and work rights, with their status remaining linked to the principal holder. All four routes count toward long-term residence after 5 years of continuous legal residence and toward Spanish citizenship after 10 years, reduced to 2 years for nationals of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea, Portugal and Sephardic Jews of Spanish origin, provided the residence is legal, continuous and immediately prior to the application. Existing Golden Visa holders are unaffected by the abolition, since applications filed before 3 April 2025 continue under the prior rules and authorizations already granted retain their validity and may be renewed under the rules in force at the time of the original grant.

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