Non-Resident Companies

Determining Tax Residency of a Company

A company is either a tax resident or a non-resident of Singapore. In Singapore, the tax residency of a company is determined by the place in which the business is controlled and managed. 

“Control and management” is the making of decisions on strategic matters, such as those on company policy and strategy. Where the control and management of a company is exercised is a question of fact. Typically, the location of the company's Board of Directors meetings, during which strategic decisions are made, is a key factor in determining where the control and management is exercised.  

A company is a tax resident in Singapore when the control and management of the company is exercised in Singapore. Conversely, a company is a non-resident when the control and management of the company is not exercised in Singapore.

Do note that the place of incorporation of a company is not necessarily indicative of the tax residence of a company.

For more details, you may refer to Tax Residence Status of A Company.

 

Foreign Professionals

Non-Resident Professionals

Foreign professionals are considered non-resident when they are in Singapore for less than 183 days in a calendar year. Non-resident professionals are individuals exercising any profession (i.e. persons other than employees) of an independent nature under a contract for service.

For more details, you may refer to Foreign Professionals.

 

Non-Resident Public Entertainers

Public Entertainers

    A public entertainer performing in Singapore can be exercising a profession, vocation or employment.

    For more details, you may refer to Non-Resident Public Entertainers.

    Non-Resident Directors

    Non-Resident Directors

    For tax purposes, a company director (or board director) is a member of the board of directors of a company. A company director who is physically present in Singapore for less than 183 days in the year preceding the Year of Assessment (YA) is a non-resident director.  

    For more details, you may refer to Who is Non-Resident Director.

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