--- title: "Singapore tax for new residents 2026: Territorial" url: https://settleanywhere.com/countries/singapore/tax/ lang: en updated: 2026-10-12 --- # Singapore tax Tax residence: At least 183 days in previous calendar year. Foreign-source income of residents: Territorial. No special regime for new residents in our records. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Tax residence - At least 183 days in previous calendar year · Foreigner tax residence by stay or work in Singapore - Work-pass holders with a pass of at least one year are provisionally treated as resident, reviewed at tax clearance. ## Standard rules and foreign-source income Standard rules ### Individual foreign-sourced income exemption and source taxation Territorial Foreign-source income: Territorial **Details** - 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. (sources 1, 2) #### 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 2026 [Change log](https://settleanywhere.com/changes/) Standard rules ### Singapore resident individual income tax rates (from YA 2024) Progressive rates **Details** - 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%. (source 3) #### 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 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and other taxes - GST applies to taxable supplies by GST-registered businesses. CPF contributions apply to citizens and PRs, not most foreign work pass holders. - 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. ## Questions people ask ### When do you become a tax resident in Singapore? At least 183 days in previous calendar year (Foreigner tax residence by stay or work in Singapore). Work-pass holders with a pass of at least one year are provisionally treated as resident, reviewed at tax clearance. ### Is foreign-source income taxed in Singapore? Territorial. 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. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (3)** ## Official sources 1. [Working out individual tax residency](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency) · Inland Revenue Authority of Singapore · checked 2026-10-10 2. [Tax treatment of working outside Singapore and foreign-sourced income](https://www.iras.gov.sg/taxes/individual-income-tax/employees/scenario-based-faqs-for-working-in-singapore-and-abroad/i-want-to-know-the-tax-treatment-on-working-outside-singapore/) · Inland Revenue Authority of Singapore · checked 2026-10-12 3. [Individual income tax rates](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates) · Inland Revenue Authority of Singapore · checked 2026-10-10