All income earned in or derived from Singapore is chargeable to income tax. Generally, 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 received in the form of Government Grants:

    Only Wage Credit Payout will be auto-included in the Income Tax Return for self-employed taxpayers.

    Income from property or investments

    Income from other sources

    FAQs

    Are “love gifts” received by religious leaders taxable?

    Generally, cash gifts received by an employee or a self-employed individual are considered part of his income if the gifts accrue to him by virtue of his office or for services rendered.

    In this respect, if a person is exercising an employment or carrying out a vocation as a religious practitioner and receives cash gifts from the members of congregation or devotees, the gifts constitute income received by him for services rendered and are taxable.

    I am not working but I have received NSman income. Is it taxable?

    Your NSman income (including all awards and allowance such as IPPT monetary incentives) is taxable.

    However, the National Service Housing, Medical and Education Award are tax-exempt.

    I have worked part-time and received some income. Is my part-time income taxable?

    All individuals who received payments (whether in the form of cash or benefits-in-kind) for any service rendered in or any form of employment from Singapore need to pay income tax. Hence, your part-time income is taxable. Find out more on individuals required to file tax.