Which Foreign-Sourced Income (FSI) Is Exempt from Tax?

The government has granted tax exemptions on the following two types of foreign-sourced income (FSI) until 2026:

All foreign income received by individuals (except partnership income)
The income must have been declared in the foreign country 

Dividends received by companies, LLPs, or partnerships
The income must have been taxed in the foreign country
The foreign country’s highest tax rate must be at least 15%
Important: If your foreign income falls under these categories, you can enjoy tax exemptions until 2026!

政府之前有给予税务减免，哪些海外收入（FSI）已被免税？


政府宣布将豁免以下2种情况的海外收入（FSI）至2026年：
 

• 个人获得的所有海外收入（除了合伙收入）
  • 此收入需已在国外呈报

 

• 公司、LLP或合伙人所收到的股息（dividend）
  • 收入已在国外缴税
  • 该国的最高税率不少过15%