Working out my tax residency

Income earned in Singapore is taxable

The amount of income tax you need to pay depends on:

1. how much you earn in Singapore; and
2. whether you are a tax resident or non-resident for income tax purposes.
   

Your income tax is calculated on a preceding year basis. The Year of Assessment refers to the income earned in the previous year. For example, Year of Assessment 2024, refers to income earned from 1 Jan 2023 to 31 Dec 2023.

Tax residents

You are a tax resident for a particular Year of Assessment if you are a:

1. Singapore Citizen or Singapore Permanent Resident (SPR) who normally resides in Singapore except for temporary absences; or
   
2. Foreigner who has stayed/worked in Singapore:
   1. for at least 183 days in the previous calendar year; or
   2. continuously for 3 consecutive years; or
3. Foreigner who has worked in Singapore for a continuous period straddling 2 calendar years and your total period of stay* is at least 183 days. This applies to foreign employees who entered Singapore but excludes directors of a company, public entertainers or professionals. 
   

   
   * including your physical presence immediately before and after your employment.

Foreigners issued with a work pass that is valid for at least 1 year will also be treated as a tax resident. However, your tax residency status will be reviewed at the point of tax clearance when you cease your employment based on the tax residency rules. If your stay in Singapore is less than 183 days, you will be regarded as a non-resident.

Tax residents may use this tax calculator (XLS, 112KB) to estimate the tax payable.

Tax treatment of tax residents

As a tax resident:

1. You will be taxed on all income earned in Singapore;
2. Your foreign-sourced income (with the exception of those received through partnerships in Singapore) brought into Singapore is tax-exempt;
3. You may claim deductions on expenses, donations and personal reliefs. Find out more about deductions to save tax.

The income of tax residents after deducting allowable expenses, donations and personal reliefs is subject to income tax at progressive rates ranging from 0% to 24%.

Tax implications for foreigners at a glance 

If you are a foreigner in Singapore for at least 183 days in a year

If you are a foreigner in Singapore for 3 consecutive years

If you stay or work in Singapore continuously for 3 consecutive years, you will be regarded as a tax resident for all the 3 years under the 3-year administrative concession. This applies even if you are in Singapore for less than 183 days in the first and third year.

If you are a foreigner who worked in Singapore for 2 consecutive years 

You will be regarded as a tax resident under the 2-year administrative concession if you:

1. work in Singapore for a period straddling 2 calendar years; and
2. your employment period plus your physical presence immediately before/after your employment cover a continuous period of at least 183 days.

This concession applies to foreign employees (excludes directors of a company, public entertainers or professionals) who have entered Singapore.

Non-residents

A non-resident of Singapore for tax purposes, is an individual who does not qualify as a tax resident of Singapore.

Tax treatment of non-residents

As a non-resident:

1. You will be taxed on all income earned in Singapore;
2. You may claim deductions on expenses and donations to save tax. However, you are not eligible to claim personal reliefs;
3. Your employment income is taxed at the higher of:
   1. flat rate of 15%; or
   2. the progressive resident tax rate.
4. Director's fees, consultant's fees and all other income are generally taxed at 24%.

Non-residents may use this tax calculator (XLS, 106KB) to estimate the tax payable.

Tax implications for foreigners at a glance (employed for 60 days or less in a year)

Tax implications for foreigners at a glance (in Singapore for 61 to 182 days in a year)