On 19 August 2026, the Monetary Authority of Singapore (MAS) announced a package of measures to strengthen Singapore's competitiveness as an asset management hub, comprising a tax exemption on profit-related returns from fund management services to qualifying funds, a new hedge fund investment programme, and an enhanced ONE Pass work pass for top fund talent.
2026年8月19日，新加坡金融管理局（MAS）发布一揽子措施巩固其资管枢纽地位，核心包括：对符合条件的基金管理服务绩效收益给予免税待遇、设立新的对冲基金投资计划、并升级面向顶级资管人才的ONE Pass工作准证。
| Item 项目 | Before 此前 | After 新政后 |
|-----------|-------------|--------------|
| Performance fee tax 绩效收益税 | Taxable 应税 | Exempt 免税 |
| Hedge fund capital 对冲基金资本支持 | None 无 | New programme 新设计划 |
| Top talent pass 顶尖人才准证 | Standard ONE Pass | Enhanced, expanded eligibility 扩容升级 |
The tax exemption applies retroactively to qualifying income from fund management services, following the MAS circular of 31 July 2026 updating the Section 13O and 13U fund incentive schemes. Fund managers previously relying on 13O status had to meet a minimum fund size of S$10 million at designation and S$20 million within 2 years.
免税政策结合MAS于2026年7月31日发布的13O与13U基金激励计划最新通函实施。此前13O基金需满足指定时点1000万新元、两年内2000万新元的最低规模门槛。
- Existing fund managers 现有基金管理人：Check whether your vehicles qualify under the updated Section 13O/13U circular and file the performance-fee exemption claim with IRAS before the 2026 year-end filing window closes. 核查基金是否符合新版13O/13U条件，在2026年度报税截止前向新加坡税务局提交绩效收益免税申报。
- Firms considering relocation 考虑迁册的机构：Apply for the enhanced ONE Pass for key portfolio managers first — headcount approval determines how fast you can staff a Singapore office. 先为核心基金经理申请升级版ONE Pass，人手到位速度决定新加坡办公室落地速度。
- New entrants 新进入者：Budget for the S$10 million minimum fund size threshold before submitting a 13O application. 筹备13O申请前先确保达到1000万新元最低基金规模。
Step one: map your current fund structure against the updated 13O/13U criteria published on 31 July 2026 and confirm the S$10 million threshold. Step two: engage a Singapore-licensed tax agent to quantify the performance-fee exemption before the next quarterly filing. Step three: submit ONE Pass applications for key staff within 90 days — MAS processes are quota-sensitive, and the window after the 19 August 2026 announcement will see a surge in applications.
第一步：对照2026年7月31日更新的13O/13U条件梳理现有基金架构，确认1000万新元门槛。第二步：聘请新加坡持牌税务代理，在下一季度申报前测算绩效收益免税额度。第三步：90天内为核心员工提交ONE Pass申请——8月19日新政公布后申请量将激增，越早递交越主动。
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