What is taxable, what is not

Generally, income earned in or derived from Singapore is chargeable to income tax, while overseas income received in Singapore is not taxable, except in some circumstances.

Income from employment

Individuals working remotely from Singapore due to travel restrictions caused by COVID-19 may refer to the COVID-19 Support Measures and Tax Guidance for more information.

Income from trade, business, profession or vocation

Income from property or investments and other sources

Income from other sources