All income earned in or derived from Singapore is chargeable to income tax.
Generally, overseas income received in Singapore on or after 1 Jan 2004 is not taxable, except in some circumstances. Please refer to Overseas Income Received in Singapore for more details.
Income earned may come from different sources such as:
- Employment
- Trade, Business, Profession or Vocation
- Property or Investments
- Other Sources (e.g. annuities, royalties, winnings or estate or trust income)
To learn more, select the relevant link to find out what is taxable and what is not.