All income earned in Singapore is subject to tax. You must declare all sources of income you have earned in your Income Tax Return.

Income earned in Singapore is taxable

All income earned in Singapore is taxable.

The amount of income tax you need to pay depends on:

  1. how much you earn in Singapore; and
  2. whether you are a tax resident or non-resident for income tax purposes.

Your income tax is calculated on a preceding year basis. The Year of Assessment refers to the income earned in the previous year. For example, Year of Assessment 2021, refers to income earned from 1 Jan 2020 to 31 Dec 2020.

Tax residents

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

  1. Singapore Citizen or Singapore Permanent Resident (SPR) who normally resides in Singapore except for temporary absences; or
  2. Foreigner who has stayed/worked in Singapore:
    1. for at least 183 days in the previous calendar year; or
    2. continuously for 3 consecutive years; or
  3. Foreigner who has worked in Singapore for a continuous period straddling 2 calendar years and your total period of stay* is at least 183 days. This applies to foreign employees who entered Singapore but excludes directors of a companypublic entertainers or professionals


    * including your physical presence immediately before and after your employment.

Foreigners issued with a work pass that is valid for at least 1 year will also be treated as a tax resident. However, your tax residency status will be reviewed at the point of tax clearance when you cease your employment based on the tax residency rules. If your stay in Singapore is less than 183 days, you will be regarded as a non-resident.

Tax residents may use this tax calculator (XLS, 96KB) to estimate the tax payable.

For foreigners: Number of days of employment

The number of days of employment in Singapore includes weekends and public holidays. Any absences from Singapore that are temporary (e.g. overseas vacation leave) or incidental to your employment (e.g. business trips) are still counted in the total days of employment for the purpose of determining your tax residency status.

Tax treatment of tax residents

As a tax resident:

  1. You will be taxed on all income earned in Singapore;
  2. Your foreign-sourced income (with the exception of those received through partnerships in Singapore) brought into Singapore is tax-exempt;
  3. You may claim deductions on expenses, donations and personal reliefs. Find out more about deductions to save tax.

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

Tax implications for foreigners at a glance 

Period of stay (inclusive of work) in Singapore Tax residency status Tax implications
At least 183 days in a year Tax resident for that year Income is taxed at progressive resident rates.

You may claim tax reliefs.
3 consecutive years Tax resident for all 3 years Income is taxed at progressive resident rates.

You may claim tax reliefs.
Period of employment in SingaporeTax residency statusTax implications
At least 183 days for a continuous period over 2 years Tax resident for both years Income is taxed at progressive resident rates.

You may claim tax reliefs.

If you are a foreigner in Singapore for at least 183 days in a year

Example 1: Stayed or worked in Singapore for at least 183 days in a calendar year

You have stayed in Singapore from 1 Apr 2020 to 3 Oct 2020 (186 days). You will be regarded as a tax resident for the Year of Assessment 2021.

Year of Assessment  Period of stay (inclusive of work) in Singapore  Tax residency status
 2021  1 Apr 2020 to 3 Oct 2020 (186 days)  Tax resident

If you are a foreigner in Singapore for 3 consecutive years

If you stay or work in Singapore continuously for 3 consecutive years, you will be regarded as a tax resident for all the 3 years under the 3-year administrative concession. This applies even if you are in Singapore for less than 183 days in the first and third year.

Example 2: Stayed or worked in Singapore for 3 consecutive years

You have stayed or worked in Singapore from 3 Nov 2018 to 7 May 2020. You will be regarded as a tax resident for Years of Assessment 2019 to 2021.

Year of Assessment Period of stay (inclusive of work) in Singapore Tax residency status
2019 3 Nov 2018 to 31 Dec 2018 (59 days) Tax resident
2020 1 Jan 2019 to 31 Dec 2019 (365 days) Tax resident
2021 1 Jan 2020 to 7 May 2020 (128 days) Tax resident

If you are a foreigner who worked in Singapore for 2 consecutive years 

You will be regarded as a tax resident under the 2-year administrative concession if you:

  1. work in Singapore for a period straddling 2 calendar years; and
  2. your employment period plus your physical presence immediately before/after your employment cover a continuous period of at least 183 days.

This concession applies to foreign employees (excludes directors of a companypublic entertainers or professionals) who have entered Singapore.

Example 3a: Worked in Singapore for a continuous period of at least 183 days over 2 years

You have worked in Singapore from 3 Nov 2019 to 7 May 2020 (at least 183 days for a continuous period over 2 years). You will be regarded as a tax resident for Years of Assessment 2020 and 2021.

Year of Assessment Period of stay (inclusive of work) in Singapore Tax residency status
2020 3 Nov 2019 to 31 Dec 2019 (59 days) Tax resident
2021 1 Jan 2020 to 7 May 2020 (128 days) Tax resident
Total number of days in Singapore: 187 days

Example 3b: Worked in Singapore for a period straddling 2 calendar years and your period of stay is at least 183 days

You arrived in Singapore on 3 Nov 2019 and started work from 6 Nov 2019. You ceased employment on 5 May 2020 and left Singapore on 7 May 2020. You will be regarded as a resident for Years of Assessment 2020 and 2021 as:

  1. your employment period straddled 2 years (i.e. 2019 and 2020);
  2. your period of stay (inclusive of work) in 2019 and 2020 was at least 183 days.

The 2-year administrative concession applies.

Year of Assessment Period of stay (inclusive of work) in Singapore Tax residency status
2020 3 Nov 2019 to 31 Dec 2019 (59 days) Tax resident
2021 1 Jan 2020 to 7 May 2020 (128 days) Tax resident
Total number of days in Singapore: 187 days

Example 3c: Worked in Singapore for a period not straddling 2 calendar years

You have worked in Singapore from 4 Aug 2019 to 29 Dec 2019. You continued to stay in Singapore from 30 Dec 2019 to 7 Apr 2020. You will be regarded as a non-resident for Years of Assessment 2020 and 2021 since your employment does not straddle 2 years and your period of stay in 2019 and 2020 was less than 183 days for each calendar year. The 2-year administrative concession does not apply.

Year of Assessment Period of stay (inclusive of work) in Singapore Tax residency status
2020 4 Aug 2019 to 31 Dec 2019 (150 days) Non-resident
2021 1 Jan 2020 to 7 Apr 2020 (98 days) Non-resident

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

As a non-resident:

  1. You will be taxed on all income earned in Singapore;
  2. You may claim deductions on expenses and donations to save tax. However, you are not eligible to claim personal reliefs;
  3. Your employment income is taxed at the higher of:
    1. flat rate of 15%; or
    2. the progressive resident tax rate.
  4. Director's fees, consultant's fees and all other income are generally taxed at 22%.

Non-residents may use this tax calculator (XLS, 78KB) to estimate the tax payable.

For foreigners: Short-term employment (60 days or less)

If you are a non-resident and exercised employment in Singapore for 60 days or less in a year, your short-term employment income is exempt from tax. This rule does not apply if you are a director of a company, a public entertainer or a professional in Singapore. Professionals include foreign experts, foreign speakers, queen's counsels, consultants, trainers, coaches, etc.

For foreigners: Number of days of employment

The number of days of employment in Singapore includes weekends and public holidays. Any absences from Singapore that are temporary (e.g. overseas vacation leave) or incidental to your employment (e.g. business trips) are still counted in the total days of employment for the purpose of determining your tax residency status.

For foreigners: Employees travelling into Singapore for business purpose

If you are based outside Singapore and travel into Singapore for business purpose, please refer to Travelling into Singapore for Business Purpose for information on the number of days of employment in Singapore and revised tax treatment for amounts received by employees travelling into Singapore on or after 1 Jan 2016 for Business Purpose.

Tax implications for foreigners at a glance (employed for 60 days or less in a year)

Tax residency status Tax implications
Non-resident

Your short-term employment is exempt from tax.

This rule does not apply if:

  1. You are a director of a company, a public entertainer or a professional in Singapore; or
  2. Your absences from Singapore are incidental to your Singapore employment. In this case, your total income (including income for services rendered outside Singapore) is fully taxable in Singapore.

Director's fees and other income are taxed at the prevailing rate of 22%.

You are not entitled to tax reliefs.

Example 4: Employed in Singapore for 60 days or less

You have worked in Singapore from 3 Nov 2019 to 28 Feb 2020. You will be regarded as a non-resident for Years of Assessment 2020 and 2021 as your employment period for 2019 and 2020 was less than 60 days. Your employment income will be exempt from tax.

Year of Assessment Period of employment Tax residency status Employment income
2020 3 Nov 2019 to 31 Dec 2019 (59 days) Non-resident Exempt from income tax
2021 1 Jan 2020 to 28 Feb 2020 (59 days) Non-resident Exempt from income tax

Example 5: Employment includes overseas business trips

Tax exemption does not apply if your absences from Singapore are incidental to your Singapore employment. Your total income including income for services rendered outside Singapore is taxable in full in Singapore.

Year of Assessment Period of employment Tax residency status
2020

1 Jun 2019 to 31 Dec 2019 (214 days)

  • Overseas business trip (164 days)
  • Physical presence in Singapore (50 days)
Tax resident
2021

1 Jan 2020 to 30 Jul 2020 (212 days)

  • Overseas business trips (162 days)
  • Physical presence in Singapore (50 days)
Tax resident

Tax implications for foreigners at a glance (in Singapore for 61 to 182 days in a year) 

Tax residency status Tax implications 
Non-resident Your employment income is taxed at 15% or progressive resident rates, whichever results in a higher tax amount.

Director's fees and other income are taxed at the prevailing rate of 22%.

You are not entitled to tax reliefs. 

Example 6: Non-resident stayed or worked in Singapore for less than 183 days

Year of Assessment Period of stay (inclusive of work) in Singapore Tax residency status
2021 3 Jul 2020 to 31 Dec 2020 (182 days) Non-resident