Singapore Transfer Pricing Guidelines (Eighth Edition)

23 January 2026

Singapore Transfer Pricing Guidelines

Eighth Edition

The Inland Revenue Authority of Singapore (IRAS) has released the 8th Edition of its Transfer Pricing Guidelines (TPG8) on 19 November 2025, introducing key updates on domestic loans, related-party financing, simplified approaches for distribution activities, and documentation requirements. Here are our insights on what these changes mean for Singapore-based entities.
 
For further information or clarification, you may reach out to Mahip Gupta, Vishal Singh, or Mihika Bandi – contact details are included in this publication.

Singapores 8th Edition Transfer Pricing Guidelines (TPG8)_Page_01

Key Contact

To learn more about our bespoke and tailored services, visit our Singapore Office Page or speak with our specialist by completing the form below.

Mahip Gupta

Founder and Managing Director of Suntera (Singapore) Pte. Ltd.

Vishal Singh

Associate Partner

Mihika Bandi

 Senior Associate