Income Tax and Tax Residency Status
The amount of income tax that you have to pay depends on your tax residency status in Singapore.
You are regarded as a tax resident if:
| Period of Stay (inclusive of work) in Singapore |
Tax Residency Status
|
Tax Implications
|
|
At least 183 days in a year
|
Tax resident for that year
|
Income is taxed at progressive resident rates.
You may claim tax reliefs.
|
|
At least 183 days for a continuous period over two years and the employment period must straddle two calendar years
|
Tax resident for both years
|
Income is taxed at progressive resident rates.
You may claim tax reliefs.
|
|
Three consecutive years
|
Tax resident for all three years
|
Income is taxed at progressive resident rates.
You may claim tax reliefs.
|
You will be regarded as a non-resident of Singapore for tax purposes if:
|
|
Tax Residency Status
|
Tax Implications
|
|
If you are here for 61 to 182 days
|
Non-Resident
|
Your employment income is taxed at 15% or progressive resident rates, whichever gives rise to a higher tax amount.
Director's fees and other income are taxed at the prevailing rate of 20% (22% from the Year of Assessment 2017).
You are not entitled to tax reliefs.
|
|
If you are employed for 60 days or less
|
Non-Resident
|
Your short-term employment income is exempt from tax.
This rule does not apply if:
- You are a director of a company , a public entertainer or a professional in Singapore; or
- Your absences from Singapore are incidental to your Singapore employment. In this case, your total income (including income for services rendered outside Singapore) is taxable in full in Singapore.
Director's fees and other income are taxed at the prevailing rate of 20% (22% from the Year of Assessment 2017). You are not entitled to tax reliefs
|
Tax Rates for Resident and Non-Residents
Income tax rates depend on an individual's tax residency status. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:
- Singapore Citizen (SC) or Singapore Permanent Resident (SPR) who resides in Singapore except for temporary absences; or
- Foreigner who has stayed / worked in Singapore (excludes director of a company) for 183 days or more in the previous year. i.e. the year before the YA.
Otherwise, you will be treated as a non-resident of Singapore for tax purposes.
Resident Tax Rates
From YA 2017 onwards
| Chargeable Income |
Income Tax Rate (%) |
Gross Tax Payable ($) |
|
First $20,000
Next $10,000
|
0
2
|
0
200
|
|
First $30,000
Next $10,000
|
-
3.50
|
200
350
|
|
First $40,000
Next $40,000
|
-
7
|
550
2,800
|
|
First $80,000
Next $40,000
|
-
11.5
|
3,350
4,600
|
|
First $120,000
Next $40,000
|
-
15
|
7,950
6,000
|
|
First $160,000
Next $40,000
|
-
18
|
13,950
7,200
|
|
First $200,000
Next $40,000
|
-
19
|
21,150
7,600
|
|
First $240,000
Next $40,000
|
-
19.5
|
28,750
7,800
|
|
First $280,000
Next $40,000
|
-
20
|
36,550
8,000
|
|
First $320,000
In excess of $320,000
|
-
22
|
44,550
|
|
