Professionals who are foreigners and physically present in Singapore for at least 183 days in the calendar year are eligible for tax refunds.
On this page:

Qualifying for Tax Refund

To claim for tax refund, the resident professional must:

  1. Be physically present in Singapore for at least 183 days in the calendar year concerned; and
  2. Complete Form B.

Completing Form B

  1. Declare all sources of income derived from Singapore (e.g. income from professions and employment income);
  2. Provide the following information to IRAS
    • a schedule of physical presence to show that the resident professional was physically present in Singapore for at least 183 days in the calendar year and
    • copies of the Confirmation of Payment letter on the withholding tax.

Obtaining Form B

If the resident professional has not received the tax return by 15 Mar, he can contact us.

Tax Rates

As a resident professional:

  1. The income will be taxed at resident rates.
  2. Tax withheld previously at non-resident rates will be offset against the tax computed at resident rates.
  3. Any excess tax paid will be refunded.