How are interns taxed in Singapore?
This page provides a snapshot of the tax treatment of interns in Singapore.
| Internship Period | From Singapore School / University | From Overseas School / University |
|---|---|---|
| Less than 60 days | No tax clearance required and no tax payable. | No tax clearance required and no tax payable. |
| 60 – 183 days | Tax clearance to be done by employer. Submit NR-R form to get taxed at lower residential rates. | Tax clearance to be done by employer. Taxable only if the stipends are equivalent to normal salaries. 15% or residential rates, whichever is higher applies. |
| More than 183 days | Tax clearance to be done by employer. Taxable only if gross stipends are more than S$22,000. Residential tax rates apply. | Tax clearance to be done by employer. Taxable only if gross stipends are more than S$22,000. Residential tax rates apply. |
Need more information on personal taxation?
Consult our taxation specialists who will run through Singapore personal tax rates in detail with you.