A Personal Income Tax Guide for Foreigners in Singapore

Living and working in Singapore has many benefits. You can pamper yourself with the best place in Southeast Asia to live, work and play, and enjoy the other great nations of the region.

Some examples are Vietnam, Cambodia, Malaysia, Thailand, and Indonesia, which are all not more than a two-hour flight away from Singapore’s world-class Changi Airport.

The Lion City also offers other perks, such as a favourable tax and business environment. With one of the lowest tax rates in the world, here’s an overview of the personal income tax guide in Singapore.

In this guide, we present the personal income tax rates for tax-resident foreigners in Singapore, as well as the various rebates and reliefs to that they are entitled to.

In general, the Inland Revenue Authority of Singapore (IRAS), Singapore’s tax regulator, treats non-Singaporeans and non-Singapore Permanent Residents as foreigners for tax purposes.

Such individuals, depending on their tax-residency status, are liable to income tax on all income derived from or accrued in Singapore. This article covers the following points :

Tax-residency of Foreigners in Singapore

The Singapore tax rate which a foreigner pays depends on the tax-residency status, with the cut-off periods being 60 days and 183 days. Let’s understand this in detail.

At Least 183 Days

Under the city-state’s tax residency rules, a foreigner is regarded as a tax resident if he or she stays or works in Singapore for at least 183 days in a calendar year.

Notably, the number of counted days includes weekends and public holidays, and any temporary absence from work for overseas vacation or official work.

So the tax implications will be:

Period of stay (including work) in Singapore	Tax-resident status	Tax liability
At least 183 days in a year	Yes	Income taxed at progressive resident rates
At least 183 days for a continuous period over two years	Yes	Income taxed at progressive resident rates
At least 183 days for a continuous period over three consecutive years	Yes	Income taxed at progressive resident rates

While the foreigner can claim tax reliefs (discussed below) when filing the Form B1 applicable to tax residents, his or her foreign-sourced income brought into Singapore is tax-exempt.

Do note that according to the rules, a foreigner who stays or works in Singapore continuously for three consecutive years, he or she is regarded as a tax resident for all three years even if the number of days in Singapore is less than 183 days in the first and third year.

The progressive resident rates range from zero to 22% with the topmost rates kicking in at S$320,000 annual income as detailed below.

Singapore Income Tax Rates

INDIVIDUAL TAX RATES OF TAX (From YA 2017 to YA 2023)
	Chargeable Income	Income Tax Rate (%)	Gross Tax Payable ($)
On the first On the next	20,000 10,000	0 2	0 200
On the first On the next	30,000 10,000	– 3.5	200 350
On the first On the next	40,000 40,000	– 7	550 2,800
On the first On the next	80,000 40,000	– 11.5	3,350 4,600
On the first On the next	120,000 40,000	– 15	7,950 6,000
On the first On the next	160,000 40,000	– 18	13,950 7,200
On the first On the next	200,000 40,000	– 19	21,150 7,600
On the first On the next	240,000 40,000	– 19.5	28,750 7,800
On the first On the next	280,000 40,000	– 20	36,550 8,000
On the first In excess of	320,000 320,000	– 22	44,550

What is the Not Ordinarily Resident Scheme?

In Singapore, a special category of individuals called the Not Ordinarily Residents (NOR) are given favourable tax treatment for a period of five years of assessment.

To be eligible, an individual must be:

A non-resident in Singapore for tax purposes in the past three years of assessment; and
In that year of assessment in which the individual qualified for the NOR status, he or she must have been a Singapore tax-resident

Importantly, to retain a NOR taxpayer status, the foreigner is only required to be a tax resident in the first year of assessment, and not throughout the 5-year qualifying period.

Benefits of the Not Ordinarily Resident Scheme

A NOR taxpayer pays income tax on only that part of his employment income that corresponds with the number of days he spends in Singapore provided he had spent at least 90 days outside Singapore for business reasons and has got at least $160,000 as total Singapore employment income.
A NOR taxpayer gets to enjoy tax exemption on contributions made by the employer to a non-mandatory overseas pension fund which would otherwise be taxable in his hands.

Less Than 183 Days

As is self-evident, a foreigner is a non-resident for tax purposes if his or her stay in Singapore is less than 183 days in a calendar year. For such individuals:

No tax reliefs are given when filing Form M applicable to non-residents but only the income earned in Singapore is taxed at a flat rate of 15% (or at progressive resident rates, if it gives a higher tax liability). Notably, Director’s fees are taxed at a slightly higher rate of a flat 20%.

Less Than or Equal to 60 Days

For foreigners who are in Singapore for less than or equal to 60 days, IRAS doesn’t charge any taxes and treats them as non-residents too.

Do note that this exemption does not apply to directors of a company, public entertainers, foreign experts, foreign speakers, queen’s counsels, consultants, trainers, coaches, etc. (i.e. all these come under the category of “professionals”).

NOTE: Every foreigner who is issued a work pass of at least one-year validity in Singapore is treated as a tax-resident up front by the IRAS. Later, when the foreigner’s employment ceases, the tax-residency status is reviewed again. If the stay or work was less than 183 days, the foreigner’s status is changed to being a non-resident.

Filing Date in Singapore

IRAS mandates that all tax returns must be filed (with completed paper tax forms) by April 15 every year. If individuals are using the IRAS e-filing portal, this deadline is extended to three more days i.e. April 18.

In exceptional circumstances, the filing date may be extended too. But for that the requisite application must be sent to IRAS by March 31, detailing the reasons for the desired extension, full name, tax reference number, and an estimate of the chargeable income.

Do note that sometimes IRAS may waive the requirement to file an income tax return for taxpayers who only have Auto-Inclusion Scheme (AIS) for employment income and their relief claims are the same as the previous year.

Income Tax Reliefs for Tax Residents* in Singapore

*either local or foreign tax-resident

Even though the progressive rates for personal income tax rates range from zero to 22% in Singapore, the effective payable tax may come out to be much lower if one takes advantage of the various schemes the Singapore Government has initiated. These include reliefs on earned income; spouse, child, and parent-support; reliefs on life insurance policies, course fees, and foreign maid levy; and the relief given on Supplementary Retirement Scheme (SRS). Below we detail the qualifying conditions and the amount of tax relief given on each.

Read more on how to reduce tax in Singapore.

Personal Tax Reliefs

Type	Qualifying conditions	Amount of relief (in S$)
I) On earned income
	1) below 55 years	1,000
	2) from 55 to 59 years	6,000
	3) 60 years and above	8,000
II) For the spouse
	spouse was living with or supported by you and does not have an annual income (e.g.salary and tax-exempt income such as bank interest, dividend, and pension) exceeding $4,000 in the previous year. – divorced or legally separated and you paid alimony/maintenance to your ex-wife in the previous year. – with effect from YA 2012, alimony paid to the ex-wife cannot be claimed under this relief	2,000
For handicapped spouse	In such cases, the income threshold condition of $4,000 does not apply, as indicated above	$5,500
III) For a child
	Can claim for either qualifying child relief (QCR) or handicapped child relief (HCR). Notably, the child need not be a Singapore citizen, permanent resident, or staying in Singapore for this relief claim. Moreover, the spouses can share the relief based on the apportionment agreed upon by both parties. For a claim of QCR, the child must: Be unmarried; and Be a legitimate child, stepchild or legally adopted child; and Be below 16 years old or studying full-time at any university, college, or other educational institution; and Not have an annual income (e.g. salary from vacation jobs but not including scholarship and similar allowances) exceeding $4,000 in the previous year.	4,000 per child
For handicapped child	If the child is mentally or physically handicapped, you can claim for HCR. You cannot claim HCR on the same child if you are claiming or have already claimed QCR in the same year-of-assessment.	$7,500
IV) For parents
For parents (staying with them)	Can claim for this relief if you supported your own or your spouse’s parents, grandparents, or great-grandparents and no one else is claiming this relief. The dependent must meet all the following conditions: He/she was living in Singapore in the previous year; and He/she was living in your household. If he/she was living in a separate household, you must have incurred $2,000 or more in supporting him/her; and He/she is 55 years of age or above or is physically or mentally disabled; and He/she does not have income (e.g. salary or tax-exempt income such as bank interest, dividend, and pension) exceeding $4,000. This income threshold condition is not applicable to claims for handicapped parent relief. There were some changes made in this relief which will take effect from YA 2015. These are: -If you have supported the same parent or handicapped parent with other people, all of you can share this relief based on an agreed apportionment. The amount of parent/handicapped parent relief to be shared among the claimants would depend on whether any of you stay with the dependant. The claimants must agree on the basis of apportionment before they claim the parent relief on the same dependant. Otherwise, the Comptroller of Income Tax would apportion the relief equally among all claimants.	$9,000
For parents (not staying with them)		$5,500
For handicapped parents (staying with them)		$14,000
For handicapped parents (not staying with them)		$10,000
V) For course fees
	Every claim must include registration or enrolment fees, examination fees, tuition fees, and aptitude test fees (for computer courses); and these must relate to your employment leading to an approved academic and professional qualification.	The actual course fees paid up to a maximum of $5,500 each year
VI) For life insurance
	Only if all the below conditions are satisfied: You paid insurance premiums on your own life assurance policies or on insurance bought on the life of your wife where you are the policyholder; and The insurance company must have an office or branch in Singapore for policies taken on or after 10 Aug 1973. Do note that this relief is also applicable to life insurance policies bought overseas provided that all the above conditions are satisfied. No relief will be given for insurance premiums paid on medical and investment policies, children’s life assurance policies, and insurance premiums paid by a married woman on her husband’s life assurance policies.	Maximum of $5,000, which is capped at the lower of insurance premiums paid in the preceding year; or 7% of capital sum assured on death
VII) For foreign maid levy
	You may claim this relief if, in the previous year, you are: Married and living with your husband, or Married and your husband was not resident in Singapore, or Separated from your husband, divorced or widowed, and had children who lived with you and on whom you could claim child relief.	The amount of relief is equal to double the annual foreign worker levy paid in respect of one foreign maid employed by you or your husband. This amount can only be deducted against your earned income e.g. income from employment. In general, it is twice the levy paid in the previous year on one foreign maid (subject to a maximum of $6,990 or $9,690). Notably, approval from the Ministry of Manpower for levy concession is needed.
VIII) For SRS
	Entitled in for the YA following the year of SRS contribution. The relief will be allowed automatically based on the information provided by the SRS operator. In Singapore, the SRS operators include DBS, OCBC, and UOB.	35% of Absolute Income base (35% x $102,000) = $35,700

FAQs

Do expats pay tax in Singapore?
Yes, but your tax liability will depend on your tax residency status. This is important as it determines the amount of taxes a foreigner pays in Singapore, with the cut-off periods being 60 days and 183 days. For example, if you are issued with a work pass that is valid for at least one year, you will be treated as a Singapore tax resident upfront. So, a foreigner is a non-resident for tax purposes if his or her stay in Singapore is less than 183 days in a calendar year. For such individuals, no tax reliefs are given when filing Form M applicable to non-residents but only the income earned in Singapore is taxed at a flat rate of 15% (or at progressive resident rates, if it gives a higher tax liability). For foreigners who are in Singapore for less than or equal to 60 days, IRAS doesn’t charge any taxes and treats them as non-residents too.
How much is the tax for foreigners in Singapore?
For Foreigners working in Singapore, the following conditions are also applicable for the taxability of their income in Singapore:
1. If you work in Singapore for 60 days or less in a calendar year, you will be exempt from tax on your earnings here. This exemption does not apply to non-resident company directors, public entertainers, professionals including foreign experts, speakers, queen’s counsels, consultants, trainers, coaches, etc.
2. If you stay or work in Singapore for 61 to 182 days in a calendar year, your income will be taxed at 15% or resident rates for individuals, whichever gives the higher tax.
3. If you stay or work in Singapore for 183 days or more in a calendar year, your income will be taxed at resident rates for individuals.
4. If you stay or work in Singapore for a continuous period of at least 183 days over two years, your income will be taxed at resident rates for individuals.
5. If you stay or work in Singapore for three consecutive years, your income for all years will be taxed at resident rates.
How do I report income from a foreign country?
For overseas income which is taxable, you have to declare the income under ’employment income’ (if your employer is not under the AIS)*, ‘trade income’ or ‘other income’ (whichever is applicable) in your tax return. This can be done via e-filing at myTax Portal, mobile phone, or using a paper form. Under the Auto-Inclusion Scheme (AIS), employers submit the employment income information of their employees to IRAS electronically. The submitted information will then be automatically included in the employees’ income tax assessment. Notably, we provide these services as part of our corporate secretarial services to ease your compliance burden.

How to Estimate Your Payable Personal Income Tax

Use our Online Income Tax Calculator to estimate your payable personal income tax for the current Year of Assessment.

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