是啊Taxable Dividends The following dividends are subject to income tax: Dividends paid by co-operatives; Foreign-sourced dividends derived by individuals through a partnership in Singapore. Conditions may apply. For more details, please refer to Tax Exemption for Foreign-Sourced Income; Income distribution from Real Estate Investment Trusts (REITs) derived by individuals through a partnership in Singapore, or from the carrying on of a trade, business or profession in REITs. 层主很讨厌酒浆吗哈哈