Non-resident tax is how IRAS taxes an individual who does not meet Singapore’s tax residency conditions for a Year of Assessment. Employment income is taxed at the higher of a flat 15% and the resident rates; director’s fees, rent, pension and most other income at 24%; and no personal reliefs are available.
Key takeaways
- An individual who does not meet the residency conditions for a Year of Assessment is a non-resident for that year, and the rate table changes entirely.
- Employment income is taxed at the higher of a flat 15% and the progressive resident rates — so the flat rate bites at lower incomes and the progressive table takes over higher up.
- Director’s fees, consultation fees and all other income, including rent from property and pension, are taxed at 24% from YA 2024, up from 22% before that.
- Several kinds of income are collected by withholding at source instead: 24% on non-resident directors’ remuneration, 15% of gross or 24% of net for non-resident professionals, and a 15% concessionary rate for public entertainers.
- A non-resident may deduct allowable expenses and donations but cannot claim personal reliefs — no CPF Relief, no SRS relief, no child or parent reliefs.
Three ways non-resident income is taxed
Residency is not a status a person chooses; it follows time spent in Singapore, tested for each Year of Assessment. Once someone falls outside it, which rate applies depends on what the income is.
Employment exercised in Singapore for 60 days or less in a year is exempt — but not for board directors, public entertainers or professionals, and not where absences from Singapore are incidental to a Singapore job.
The withholding rates, and where they changed
Most non-employment income of a non-resident is collected by the payer at the point it becomes due. The rate rose for several categories from YA 2024.
| Type of income | From YA 2024 | YA 2017 – YA 2023 |
|---|---|---|
| Remuneration including director’s fees received by non-resident directors | 24% | 22% |
| Income of non-resident professionals (consultants, trainers, coaches) for services performed in Singapore | 15% of gross income or 24% of net income | 15% of gross or 22% of net |
| Income of non-resident public entertainers for services performed in Singapore | 15% concessionary | 10% to 31 Mar 2022, then 15% |
| SRS withdrawals by non-Singapore SRS account holders | 24% | 22% |
| Interest, commission or fee in connection with a loan or indebtedness | 15% reduced final rate subject to conditions, otherwise 24% | 15% or 22% |
| Royalty or lump sum for the use of movable property | 10% reduced final rate subject to conditions, otherwise 24% | 10% or 22% |
Employment income of SGD 60,000
At SGD 60,000 the flat rate produces more tax, so it applies. The progressive table overtakes it at higher incomes, which is why IRAS frames the rule as “whichever is higher” rather than naming one rate.
Who is caught by it
Five things people get wrong
- IRAS — Individual Income Tax rates — non-resident rates and the withholding table
- IRAS — Working out my tax residency — who is a non-resident and the 60-day exemption
Official statistics for general information only. Not financial advice.
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to IRAS and seek independent professional advice before making any financial decisions.