Overseas Director of a Singapore Company: Do You Need an Employment Pass?

In short: A foreigner who lives outside Singapore, such as a Social Visit Pass holder, does not need an Employment Pass (EP) just to be a registered director of a Singapore company, according to MOM. An EP becomes relevant when you plan to relocate and work in Singapore. Separately, ACRA requires every company to have at least one director who is ordinarily resident in Singapore, so an overseas founder usually needs a resident co-director until they can meet that rule themselves.

Last updated: November 2026

Why is this a common question?

Many foreign entrepreneurs incorporate in Singapore while still living abroad. They want to know whether being on the board means they need a work pass, and what changes if they later move to Singapore to run the business. The answer depends on where you live and whether you are working in Singapore.

What does MOM say about non-resident directors?

MOM’s FAQ on foreign directors who are not resident in Singapore states that foreigners who are not residing in Singapore, for example Social Visit Pass holders, do not need to apply for an EP to be a registered director of a company.

What does ACRA require of directors?

Section 145 of the Companies Act requires every company to have at least one director who is ordinarily resident in Singapore. ACRA’s page on choosing company directors and other key officers says every company must have at least one director and one company secretary, and lists the director requirements under the Companies Act, including that a director must:

• be ordinarily resident;
• be 18 or older;
• be mentally fit to make decisions;
• be a Singapore citizen, permanent resident or someone who meets local residency rules; and
• not be banned or disqualified from acting as a director.

ACRA advises Foreign Identification Number (FIN) holders to check with their pass issuer, such as MOM or ICA, before accepting a role. ACRA also notes that all directors are responsible under the law, whether active or not. Directors who fail their duties may face fines up to S$5,000, up to two years in jail, or a five-year ban.

When does an EP come in?

If you move to Singapore to manage the company, your company would usually apply for your EP. MOM’s EP eligibility page sets a two-stage test:

MOM notes candidates who do not meet Stage 1 are not eligible, regardless of COMPASS points.

How are an overseas director’s fees taxed?

Tax is a separate question from work passes. IRAS explains on its board director page that a board director physically present in Singapore for less than 183 days in the preceding year is treated as non-resident, and director’s fees paid to them are subject to withholding tax. Payments made to someone as an executive director are not subject to withholding tax and are reported in their own tax return.

What should overseas founders plan for?

• Before relocating: appoint a resident director who meets ACRA’s rules, and understand that this director carries full legal duties.
• When relocating: plan the EP application, the salary you will draw and the COMPASS points.
• After you get an EP: review whether board arrangements should change.

Checklist: overseas director planning

• ☐ Confirm you live outside Singapore and hold no Singapore pass
• ☐ Appoint at least one ordinarily resident director
• ☐ Appoint a company secretary within six months of registration
• ☐ Understand directors’ duties under the Companies Act
• ☐ Check the withholding tax position on any director’s fees
• ☐ If relocating, check the EP qualifying salary for your age and sector
• ☐ Run your COMPASS score before applying
• ☐ Check with MOM or ICA before taking new directorships as a FIN holder

How can Paul Hype Page help?

Paul Hype Page & Co is an ACRA-registered public accounting firm (UEN T08PF0923L) and an ACRA-registered corporate service provider, supporting companies in Singapore since 2008 — over 18 years. Most of our clients are foreign-owned companies, and we help overseas founders plan their board, their move and their EP application. Learn more about our Employment Pass services.

FAQs

Do I need an EP to be a director while living overseas?
No. MOM says foreigners not residing in Singapore, such as Social Visit Pass holders, do not need an EP to be a registered director.

Can my company have only overseas directors?
No. ACRA requires at least one director who is ordinarily resident in Singapore.

When do I need an EP?
Generally when you relocate to work in Singapore for the company.

What is the EP qualifying salary?
Currently at least S$5,600 a month, rising with age; for new applications from 1 January 2027 (and renewals from 1 January 2028), at least S$6,000. Financial services is higher (S$6,200, rising to S$6,600).

Are my director’s fees taxed if I live overseas?
Fees to a non-resident board director are subject to Singapore withholding tax.