Income Tax for Expats in Singapore

Singapore’s personal tax is low by global standards, but what you pay turns on one thing first: are you a tax resident? Get that right and the rest follows. Here is how the Inland Revenue Authority of Singapore (IRAS) treats newcomers, with the current rates.

Are you a tax resident?

You are treated as a tax resident for a Year of Assessment (YA) if you are a citizen or PR residing here, or a foreigner who has:

• Stayed or worked in Singapore for at least 183 days in the previous calendar year; or
• Worked here continuously for three consecutive years (even if under 183 days in the first or third year); or
• Worked a continuous period straddling two calendar years with a total stay of at least 183 days.

If none apply, you are a non-resident for that YA.

Resident tax rates

Resident rates are progressive from 0% to 24% (the top rate applies from YA 2024). They are marginal, so each band taxes only the income within it:

Cumulative tax payable at several chargeable-income points under the IRAS YA 2024 resident schedule.

If you are a non-resident

• Employment income is taxed at a flat 15% or at resident rates, whichever gives the higher tax — with no personal reliefs.
• Other income (for example director’s fees, or professional fees) is generally taxed at 24% from YA 2024.
• A stay of 61 to 182 days in a year is taxed as a non-resident on employment income.

Double taxation and tax treaties

Singapore taxes income earned here. If you also have obligations at home, check whether your country has a Double Taxation Agreement (DTA) with Singapore — these set out which country taxes which income and can provide relief so the same income is not taxed twice. Where no treaty applies, your home country may still offer a foreign tax credit for Singapore tax paid. This area is genuinely complex, and the right answer depends on your nationality, your days in each country and your income types — so take professional advice if your situation spans two tax systems.

Filing, reliefs and leaving

• Filing: residents file an annual return with IRAS, due by 18 April. There is no monthly PAYE withholding for residents.
• Reliefs: residents may claim reliefs (for example for dependants or approved savings) that reduce chargeable income; non-residents generally cannot.
• Leaving a job or Singapore: your employer must carry out tax clearance for non-citizen employees, typically withholding your final pay until IRAS confirms tax is settled.

Related

Sorting your money early helps: see opening a bank account, and if family are joining you, how a Dependant’s Pass and its salary test work.

General information only, from IRAS, with the date each figure was checked. We are not a tax adviser. Confirm the current rules on the official IRAS page, and seek professional advice for your own case.