Summary of Scenarios where Tax Clearance is Not Required

 Illustrations on scenarios where tax clearance is not required.

Employment Begins and Ends in the Same Calendar Year

Scenario 1: 60 days or less

YearPeriodNo. of days
115 Jan 2019 to 16 Feb 201933


Scenario 2: 183 days or more and income is less than $21,000

YearPeriodNo. of daysIncome
11 Jun 2019 to 3 Dec 2019186$18,000


Employment Straddles Two Calendar Years*

Scenario 3: 183 days or more (continuous employment period including physical presence) and income is less than $21,000 in each year

YearPeriodNo. of daysIncome
13 Nov 2018 to 31 Dec 201859$18,000
21 Jan 2019 to 7 May 2019127$19,000

* This administrative concession is only applicable for foreign employees who enter Singapore from 1 Jan 2007.  It does not apply to directors of a company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature.



Employment Straddles Three Calendar Years

Scenario 4: Continuous employment over three consecutive years (even though the number of days may be less than 183 days in the first and third years) and income is less than $21,000 in each year

YearPeriodNo. of daysIncome
13 Nov 2017 to 31 Dec 201759$6,000
21 Jan 2018 to 31 Dec 2018365$19,000
31 Jan 2019 to 7 May 2019127$8,000


  • Strongly Disagree
  • Strongly Agree

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