Before you go overseas
- Pay any outstanding taxes and terminate your GIRO arrangement via Internet Banking or contact your bank directly if you no longer need it.
- Update your overseas residential or mailing address.
- Email us the period that you will be away from Singapore.
Visit the Singapore Global Network for information, features and news from Singapore while you are overseas.
Taxability of income
Generally, if you derive any overseas income and bring/remit it into Singapore, you are not required to pay tax on such income. Find out more on the taxability of income received from overseas.
If you receive any of the following income when you are not working in Singapore, you need to pay income tax, unless the income is specifically exempted under the Income Tax Act:
- Income from investments (e.g. rent from property or other assets such as vehicles);
- NSman income (including all awards and allowances such as IPPT monetary incentives);
- Part-time income;
- Royalty income;
- Pension; or
- Supplementary Retirement Scheme (SRS) withdrawals.
For more details, please refer to what is taxable, what is not.
Earning $22,000 or less in a year
You do not need to pay income tax if your annual gross income is $22,000 or less. However, you must file an Income Tax Return if you have received a letter, form or an SMS from IRAS informing you to do so, even if your income earned last year was $22,000 or less. You have to declare your income (even for zero income) and e-File your Income Tax Return at myTax Portal by 18 Apr or submit a paper return by 15 Apr.
Earning more than $22,000 in a year
If your annual gross income exceeds $22,000, your income is subject to tax. The amount of tax you need to pay depends on your income and deductions.
You must e-File your Income Tax Return at myTax Portal by 18 Apr or submit a paper return by 15 Apr even if you did not receive any notification from IRAS to file.