Working in Singapore and Taxes

All income earned in Singapore is subject to tax. You are required to declare all sources of income you have earned in your tax form.

Income Earned in Singapore is Taxable

All income earned in Singapore is taxable. The amount of income tax you need to pay depends on:
(a) how much you earn in Singapore; and
(b) whether you are a tax resident or non-resident for income tax purposes.

Tax Resident

You are a tax resident for a particular Year of Assessment (YA) if you are a:

  1. Singapore Citizen who normally resides in Singapore except for temporary absences; or
  2. Singapore Permanent Resident (SPR) who has established a permanent home in Singapore; or
  3. Foreigner who has stayed/worked in Singapore (excluding director of a company) for 183 days or more in the previous year i.e. year before the YA.

Tax residents may use this tax calculator (76KB) to estimate the tax payable.

Tax Treatment of Tax Residents

Tax residents may claim expenses, donations and tax reliefs. Find out more about deductions to save tax.

The income of tax residents after deducting expenses, donations and tax reliefs is subject to income tax at progressive rates ranging from 0% to 22%.

Non-Residents

A non-resident of Singapore for tax purposes is an individual who does not qualify as a tax resident of Singapore.

Tax Treatment of Non-Residents

Non-residents may claim expenses and donations to save tax. However, non-residents are not eligible to claim tax reliefs.

The employment income of non-residents is taxed at 15% or the progressive resident tax rate, whichever gives rise to a higher tax amount. Director's fees, consultant's fees and all other income are generally taxed at 22%.

Non-tax residents may use this tax calculator (67 KB) to estimate the tax payable.

For details, please refer to foreigners working in Singapore.

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