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Individuals (Foreigners)

The extent of your tax liability will depend on your tax residency status.


TAX RESIDENT (183 DAYS OR MORE)

If you are a resident:

  • You will be taxed on all income earned in Singapore.
  • Your income, after deduction of tax reliefs, will be taxed at progressive resident rates.
  • Your foreign-sourced income brought into Singapore on or after 1 Jan 2004 is tax exempt.
  • You are required to fill in Form B1 (Income Tax Return for Resident).


Tax implications at a glance

If your period of stay (including work) in Singapore
Resident status
Tax implications
Is at least 183 days in a year Resident for that year All your income will be taxed at progressive resident rates. You may claim tax reliefs.
Is at least 183 days for a continuous period over two years Resident for both years As above
Covers three consecutive years Resident for all three years As above



If you are here for at least 183 days in a year

Under our tax residency rules, you will be regarded as a tax resident if you stay or work in Singapore for at least 183 days in a calendar year. The number of days in Singapore includes weekends and public holidays.

Example:

You have stayed or worked in Singapore from 1 Jun 2013 to 3 Dec 2013 (186 days). You will be taxed as a resident for the Year of Assessment (YA) 2014.

YA Period of stay (inclusive of work) in Singapore Resident Status
2014 1 Jun 2013 to 3 Dec 2013 (186 days) Resident


If you are here for at least 183 days straddling two years

Under the two-year administrative concession, you will be regarded as a tax resident for the two years if you stay or work in Singapore for a continuous period of at least 183 days. The number of days in Singapore includes weekends and public holidays.

Example:

You have stayed or worked in Singapore from 3 Nov 2012 to 7 May 2013 (186 days). You will be taxed as a resident for the YA 2013 and YA 2014.

YA Period of stay (inclusive of work) in Singapore Resident Status
2013 3 Nov 2012 to 31 Dec 2012 (59 days) Resident
2014 1 Jan 2013 to 7 May 2013 (127 days) Resident


If you are here for three consecutive years

Under the three-year administrative concession, if you stay or work in Singapore continuously for three consecutive years, you will be regarded as a tax resident for all the three years even though the number of days you are in Singapore is less than 183 days in the first and third year.

Example:

You have stayed or worked in Singapore from 3 Nov 2011 to 7 May 2013. You will be taxed as a resident for the YA 2012 and YA 2014.

YA Period of stay (inclusive of work) in Singapore Resident Status
2012 3 Nov 2011 to 31 Dec 2011 (59 days) Resident
2013 1 Jan 2012 to 31 Dec 2012 (366 days) Resident
2014 1 Jan 2013 to 7 May 2013 (127 days) Resident


NON-RESIDENT (LESS THAN 183 DAYS)

If you are a non resident:

  • You will only be taxed on all income earned in Singapore.
  • You will not be entitled to tax reliefs.
  • Your employment income will be taxed at a flat rate of 15% or the progressive resident rates, whichever gives rise to a higher tax amount.
  • Director's fee will be taxed at the prevailing rate of 20%.
  • You are required to fill in Form M (Income Tax Return for Non-Resident).


Tax implications at a glance

 
Resident status
Tax implications
If you are here for 61 to 182 days Non-Resident

-Your employment income is taxed at 15% or progressive resident rates, whichever gives rise to a higher tax amount.

- Director's fees and other income are taxed at the prevailing rate of 20%.

- You are not entitled to tax reliefs.

If you are employed for 60 days or less Non-Resident

Your short term employment income is exempt from tax.

This rule does not apply if you are a director of a company.




If you are here for 61 days to 182 days in a year

You will be regarded as a non-resident. The number of days in Singapore includes weekends and public holidays.

Example:

YA Period of stay (inclusive of work) in Singapore Resident Status
2014 3 Jul 2013 to 31 Dec 2013 (182 days) Non-Resident


If you are employed for 60 days or less in a year

You will be regarded as a non-resident. Your employment income is exempt from tax if you are here on short term employment for not more than 60 days in a year. The number of days in Singapore includes weekends and public holidays.

Example:

YA Period of employment Resident Status
2013 3 Nov 2012 to 31 Dec 2012 (59 days) Non-Resident (Exempt)
2014 1 Jan 2013 to 1 Mar 2013 (60 days) Non-Resident (Exempt)
Last Updated on 7 January 2014


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