Do I have to pay tax?

The amount of tax that you have to pay depends on how much you have earned.

As a resident:

• You will be taxed on all income earned in Singapore and any overseas income that was brought into Singapore prior to 01 Jan 2004.
• Your income, after deduction of tax reliefs, will be taxed at progressive resident rates.
• The foreign-sourced income (with the exception of those received through partnerships in Singapore) brought into Singapore on or after 01 Jan 2004 is tax exempt.
  
  
  

  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 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 include weekends and public holidays.

  Example:

  You have stayed or worked in Singapore from 01 Jun 2011 to 03 Dec 2011 (186 days). You will be taxed as a resident for the Year of Assessment 2012.

  Year of Assessment	Period of stay (inclusive of work) in Singapore	Resident Status
  2012	01 Jun 2011 to 03 Dec 2011 (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 two years if you stay or work in Singapore for a continuous period of at least 183 days. This concession applies to foreign employees (excludes directors of a company and public entertainers) who have entered Singapore from 1 Jan 2007 and are unable to qualify as tax residents under our tax residency rules, due to the start date of their employment.

  Example:

  You have stayed or worked in Singapore from 03 Nov 2010 to 07 May 2011. You will be taxed as a resident for Years of Assessment 2011 and 2012.

  Year of Assessment	Period of stay (inclusive of work) in Singapore	Resident Status
  2011	03 Nov 2010 to 31 Dec 2010 (59 days)	Resident
  2012	01 Jan 2011 to 07 May 2011 (127 days)	Resident
  	Total (186 days)

  
  
  
   

  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 03 Nov 2009 to 07 May 2011. You will be taxed as a resident for Years of Assessment 2010 to 2012.

  Year of Assessment	Period of stay (inclusive of work) in Singapore	Resident Status
  2010	03 Nov 2009 to 31 Dec 2009 (59 days)	Resident
  2011	01 Jan 2010 to 31 Dec 2010 (365 days)	Resident
  2012	01 Jan 2011 to 07 May 2011 (127 days)	Resident

  Related Items

  Related pages

  Tax rates for resident individuals  Tax Calculators