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Regional Tax Round-Up

December 2019

The Regional Tax Round-Up is a series which features hot topics and recent changes affecting the personal income taxation of your internationally-mobile employees across the region.

This issue's highlights:


  • Budget 2020 proposes to increase the highest marginal income tax rate to 30%
  • Recharging of employment costs may be subject to Service Tax


  • Singapore citizens may no longer elect to be non-resident
  • New CPF treatment regarding medical, dental, and holiday benefits
  • Increase in S-Pass qualifying Salary


  • Non-residents will no longer qualify for main residence CGT exemption
  • Taxpayer wins in High Court to resolve the meaning of ‘permanent place of abode’


  • High Court upholds social security wage ceiling for Indian workers

Hong Kong 

  • IRD clarifies its views on double tax relief and taxation of share awards

Contact us

Hilda Liow

Partner, PwC Malaysia

Tel: +[60] (3) 2173 1638

Sakaya Johns Rani

Partner, PwC Singapore

Tel: +65 9088 8347

Norah Seddon


Tel: +[61] (2) 8266 5864

Kuldip Kumar


Tel: +[91] (124) 616 9609

James Clemence

Asia Pacific Global Mobility Services Leader, PwC Hong Kong

Tel: +[852] 2289 1818

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