For personal service, freelance and contractor income, the key questions are usually where you are tax resident and where you physically perform the work. The location of your client or bank account does not necessarily determine where the income is taxable. 对于个人服务、自由职业及合同工收入，关键问题通常是你的税务居民身份所在地，以及你实际执行工作的地点。客户或银行账户所在地未必决定该收入在哪里应税。
| If you are… / Country纳税主体 / 国家 | Tax system税务制度 | Income generated locally 1本地产生的收入 注1 | Income generated overseas 1海外产生的收入 注1 | General rules一般规则 |
|---|---|---|---|---|
| Tax resident 🇸🇬 SG / 🇭🇰 HK税务居民 🇸🇬 新加坡 / 🇭🇰 香港 |
Mainly territorial主要属地制 | Generally taxed regardless where the payment received通常须缴税，无论付款在哪里收取 | Generally not taxed regardless where the payment received通常无需缴税，无论付款在哪里收取 | Mainly follow where income is generated主要按收入产生地征税 |
| Tax resident 🇲🇾 MY税务居民 🇲🇾 马来西亚 |
Territorial + foreign-income rules属地制 + 境外收入规则 | Generally taxed regardless where the payment received通常须缴税，无论付款在哪里收取 | – Generally taxed when received in MY, but qualifying foreign income may be exempt until 2036 2 – Generally not taxed when received overseas– 在马来西亚收取时通常须缴税，但符合条件的境外收入在2036年前可能获豁免（注2） – 在海外收取时通常无需缴税 |
Follow where income is generated first; if foreign income, check where received & exemption rules先按收入产生地征税；若为境外收入，需核查收取地点及豁免规则 |
| Tax resident 🇦🇺 AU / 🇳🇿 NZ税务居民 🇦🇺 澳大利亚 / 🇳🇿 新西兰 |
Worldwide全球征税制 | Generally taxed regardless where the payment received通常须缴税，无论付款在哪里收取 | Generally taxed regardless where the payment received 3通常须缴税，无论付款在哪里收取（注3） | Tax resident → generally worldwide income税务居民 → 通常适用全球收入征税 |
| US tax resident / US citizen 🇺🇸 US美国税务居民 / 美国公民 🇺🇸 美国 |
Worldwide (residence + citizenship)全球征税（居民身份 + 公民身份） | Generally taxed regardless where the payment received通常须缴税，无论付款在哪里收取 | Generally taxed regardless where the payment received通常须缴税，无论付款在哪里收取 | US citizen / tax resident → generally worldwide income; foreign tax credit may apply if foreign tax is paid美国公民/税务居民 → 通常适用全球收入征税；如已缴纳境外税款，可能适用境外税收抵免 |
1 For service/freelance income, "where income is generated" generally follows where the person actually performs the work — not where the customer/payer is or where the bank account is. 注1 对于服务/自由职业收入，"收入产生地"通常按当事人实际执行工作的地点确定，而非客户/付款方所在地或银行账户所在地。
2 Qualifying foreign income received in Malaysia may be exempt if the exemption conditions are met (e.g. the income was subject to tax overseas). 注2 在马来西亚收取的符合条件境外收入，若满足豁免条件（例如该收入已在海外缴税），可能获豁免。
3 Certain AU temporary residents may be exempt from AU tax on some foreign income, and NZ new/returning tax residents may qualify for a temporary exemption on most foreign income for up to 4 years. 注3 部分澳大利亚临时居民可能对部分境外收入享有澳大利亚税务豁免；新西兰新进/回归税务居民可能有资格就大多数境外收入享有最长4年的临时豁免。
Please note: (a) This is a high-level learning table for individuals/service income only — it does not apply to dividends, interest, rent, capital gains, or companies. (b) Under CRS, overseas bank account information may be reported to your tax-resident country. Receiving money overseas does not change where you are tax resident or where income should be taxed. 请注意：(a) 本表仅为个人/服务收入的高层次学习参考，不适用于股息、利息、租金、资本收益或公司情况。(b) 根据共同报告准则（CRS），海外银行账户信息可能被报告至你的税务居民所在国。在海外收款不会改变你的税务居民身份或收入应在何处缴税。
HK Client, Singapore Bank 马来西亚居民
香港客户，新加坡银行
Temporarily Works in AU 新西兰税务居民
临时在澳大利亚工作
Lives & Works in Singapore 美国公民
居住及工作于新加坡
Cross-border taxation is nuanced. The same income can be treated very differently depending on where you are tax resident, where the work is performed, and which treaty rules apply. 跨境税务错综复杂。同一笔收入，可能因你的税务居民身份、工作执行地点以及适用的条约规则不同而受到截然不同的处理。
DFG Advisory is an accounting, tax, advisory and fractional CFO firm with a strong focus on the fintech and technology sector, though we work across industries. Corporate advisory is our core strength, and where your personal tax situation intersects with business or cross-border complexity, we are happy to help you think it through. DFG Advisory是一家会计、税务、顾问及兼职CFO服务公司，重点服务金融科技和技术行业，同时涉及多个行业。企业顾问是我们的核心优势；当你的个人税务情况与商业或跨境事务交叉时，我们乐于协助你理清思路。
This newsletter is for general informational purposes only and does not constitute tax advice. Tax rules vary by jurisdiction and individual circumstances. Always consult a qualified tax professional for advice specific to your situation. 本通讯仅供一般参考，不构成税务意见。税务规则因司法管辖区及个人情况而异。请务必咨询具备资质的税务专业人士，获取针对您具体情况的建议。
