Illustrations on scenarios where tax clearance is not required.

Employment Begins and Ends in the Same Calendar Year

Scenario 1: 60 days or less

YearPeriodNo. of days
115 Jan 2021 to 14 Feb 202131

Scenario 2: 183 days or more and income is less than $21,000

YearPeriodNo. of daysIncome
11 Jun 2021 to 3 Dec 2021186$18,000

Employment Straddles Two Calendar Years*

Scenario 3: 183 days or more (continuous employment period including physical presence) and income is less than $21,000 in each year

YearPeriodNo. of daysIncome
11 Aug 2020 to 31 Dec 2020153$15,000
21 Jan 2021 to 31 Jan 202131$3,000
 Total184 

* This administrative concession is only applicable for foreign employees who enter Singapore from 1 Jan 2007.  It does not apply to directors of a company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature.

Employment Straddles Three Calendar Years

Scenario 4: Continuous employment over three consecutive years (even though the number of days may be less than 183 days in the first and third years) and income is less than $21,000 in each year

YearPeriodNo. of daysIncome
15 Nov 2019 to 31 Dec 201957$6,000
21 Jan 2020 to 31 Dec 2020366$19,000
31 Jan 2021 to 31 Mar 202190$8,000