Different tax rates apply for tax residents and non-residents. Income tax rates depend on an individual’s tax residency status. You will be treated as a tax resident for the Year of Assessment (YA) if you are a:
Singapore Permanent Resident (SPR) if you have established your permanent home in Singapore; or
Foreigner who stayed/worked in Singapore for 183 days or more in previous year (excludes director of a company)
If you work in Singapore for 60 days or less in a calendar year, you will be exempt from tax on your earnings in Singapore. This exemption does not apply to non-resident company directors, public entertainers, professionals including foreign experts, speakers, queen’s counsels, consultants, trainers, coaches etc.
If you stay or work in Singapore for 61 to 182 days in a calendar year, your income will be taxed at flat rate of 15% or the progressive resident tax rates, whichever is a higher tax amount.
If you stay or work in Singapore for 183 days or more in a calendar year, your income will be taxed at resident rates for individuals.
If you stay or work in Singapore for a continuous period of at least 183 days over two years, your income will be taxed at resident rates for individuals.
If you stay or work in Singapore for three consecutive years, your income for all years will be taxed at resident rates.
*Taxes on Director’s fee, Consultation fees and All Other Income
From YA 2017, the tax rates for non-resident individuals (except certain reduced final withholding tax rates) has been raised from 20% to 22% . This is to maintain parity between the tax rates of non-resident individuals and the top marginal tax rate of resident individuals.
Individuals are required to File your Personal Income Tax from 1 Mar to 18 Apr every year. You can e-File your completed tax form with your Singpass of if you do manual paper filing, please submit your completed tax form by 15 Apr of each year. Penalty applies for late submission.