All income earned in Singapore are subject to tax. You need to declare all sources of income you have earned in your tax form.
Find out more about:
How much you need to pay
The amount of income tax you need to pay depends on how much you earn in Singapore and whether you are considered a tax resident or non-resident for income tax purposes.
Who are tax residents
You are considered a tax resident for a particular Year of Assessment (YA) if you are:
- a Singaporean who normally resides in Singapore except for temporary absences; or
- a Singapore Permanent Resident (SPR) and have established your permanent home in Singapore; or
- a foreigner who has stayed in Singapore for 183 days or more in the year preceding the YA; or
- a foreigner (who is not a director of a company) who has worked in Singapore for 183 days or more in the year preceding the YA.
Tax residents may claim expenses, donations and tax reliefs to help them save tax. Find out more about deductions to save tax.
If you are a tax resident, your total income less deductions (expenses, donations and tax reliefs) will be subject to tax at progressive rates ranging from 0% to 20%. For tax residents, you may use this tax calculator (76KB) to estimate your tax payable.
Who are non-residents
You are considered a non-resident for a particular YA if you are a foreigner who stayed or worked in Singapore for less than 183 days in the previous year.
Non-residents may claim expenses and donations to save tax. However, non-residents are not eligible to claim tax reliefs.
If you are a non-resident, your employment income is taxed at 15% or the resident rate, whichever gives rise to a higher tax amount. Director fees, consultant fees and all other incomes are taxed at 20%.
Find out more about foreigners working in Singapore.