🇸🇬 Moving to Singapore

• Who: Tax resident: citizen or PR ordinarily resident

Singapore taxes income arising in or derived from Singapore, including employment exercised there; foreign-sourced income received in Singapore by resident individuals is generally exempt.

Taxed on

Singapore-source income, including pay for employment exercised in Singapore even when paid by a foreign employer.

Who it applies to

• Tax resident: citizen or PR ordinarily resident, or a foreigner who stayed or worked in Singapore for 183 days or more in the preceding calendar year, with 3-year continuous presence and cross-year employment rules.
• Overseas income received in Singapore by a resident individual on or after 1 January 2004 is generally not taxable; the exceptions are listed under exclusions.

Exclusions

• Overseas income received in Singapore through a partnership in Singapore is taxable, unless it qualifies for exemption.
• Overseas employment that is incidental to a Singapore employment is taxable in Singapore.
• Employment outside Singapore on behalf of the Government of Singapore is taxable in Singapore.
• Service income received from overseas is taxable, unless it qualifies for exemption.
• Employment exercised in Singapore is Singapore-source regardless of payer, so remote work done in Singapore for a foreign employer is not foreign-sourced income.

Days in the country

• At least 183 days in preceding_calendar_year · One key tax-residence test is presence/work for at least 183 days in preceding calendar year; additional tests include continuous 3-year presence and certain cross-year employment.

Tax residence

Work-pass holders with a pass of at least one year are provisionally treated as resident, reviewed at tax clearance.

Visas

No visa-specific tax holiday; pass status does not override source-of-income and tax-residence analysis.

Other taxes

GST applies to taxable supplies by GST-registered businesses. CPF contributions apply to citizens and PRs, not most foreign work pass holders.

Checked against official sources on 12 Oct 2026Change log

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• Limit: SGD 20k/yr ≈ $16k

Tax residents pay progressive income tax from 0% to 24%, with the first SGD 20,000 (≈ $15,600) of chargeable income taxed at 0%.

Taxed on

Chargeable income after reliefs, taxed on Singapore-source income including employment exercised in Singapore.

Who it applies to

• Foreigners are tax residents if they stayed or worked in Singapore at least 183 days in the previous calendar year, or continuously for 3 consecutive years, or worked continuously across two calendar years with at least 183 days of stay.

Exclusions

• Non-resident individuals: employment income is taxed at a flat 15% or at the resident progressive rates, whichever gives the higher tax; other income (including director's fees, rental income and pension) is taxed at 24% from YA 2024, apart from income subject to reduced withholding rates.

Limits

• SGD 20,000 a year (≈ $15,600) · 0% on the first SGD 20,000 (≈ $15,600)
• SGD 30,000 a year (≈ $23,400) · 2% on the next SGD 10,000 (≈ $7,810)
• SGD 40,000 a year (≈ $31,200) · 3.5% on the next SGD 10,000 (≈ $7,810)
• SGD 80,000 a year (≈ $62,500) · 7% on the next SGD 40,000 (≈ $31,200)
• SGD 120,000 a year (≈ $93,700) · 11.5% on the next SGD 40,000 (≈ $31,200)
• SGD 160,000 a year (≈ $125,000) · 15% on the next SGD 40,000 (≈ $31,200)
• SGD 200,000 a year (≈ $156,000) · 18% on the next SGD 40,000 (≈ $31,200)
• SGD 240,000 a year (≈ $187,000) · 19% on the next SGD 40,000 (≈ $31,200)
• SGD 280,000 a year (≈ $219,000) · 19.5% on the next SGD 40,000 (≈ $31,200)
• SGD 320,000 a year (≈ $250,000) · 20% on the next SGD 40,000 (≈ $31,200)
• SGD 500,000 a year (≈ $390,000) · 22% on the next SGD 180,000 (≈ $141,000)
• SGD 1,000,000 a year (≈ $781,000) · 23% on the next SGD 500,000 (≈ $390,000); 24% above SGD 1,000,000 (≈ $781,000)

Days in the country

• At least 183 days in previous calendar year · Foreigner tax residence by stay or work in Singapore

Visas

Tax residence follows days of presence, not pass type.

Other taxes

A 60% personal income tax rebate capped at SGD 200 (≈ $160) was granted for YA 2025 (50% capped at SGD 200 (≈ $160) for YA 2024); IRAS lists no rebate for YA 2026 as at 11 October 2026.

Checked against official sources on 11 Oct 2026Change log

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