Tax residency decides how IRAS taxes an individual for a Year of Assessment. Citizens and PRs who normally live in Singapore are residents; a foreigner is resident after 183 days in Singapore in the calendar year, or under the two- and three-year concessions. Residents pay progressive rates from 0% to 24% and can claim reliefs; non-residents pay the higher of 15% or resident rates on employment income and 24% on most other income, with no reliefs.
Key takeaways
- A Singapore Citizen or PR who normally resides in Singapore is a tax resident; a foreigner is resident for a Year of Assessment after staying or working here for at least 183 days in the previous calendar year.
- Two administrative concessions extend residency: a foreigner in Singapore continuously for three consecutive years is resident for all three, and an employee whose work spans two calendar years with at least 183 days of presence is resident for both.
- A foreigner issued a work pass valid for at least a year is treated as a resident upfront, with the status reviewed at tax clearance when employment ends.
- Residents are taxed at progressive rates of 0% to 24% on income after expenses, donations and personal reliefs; foreign-sourced income brought into Singapore is exempt.
- Non-residents pay the higher of a 15% flat rate or resident rates on employment income, 24% on director’s fees and other income, and cannot claim personal reliefs; employment of 60 days or less in a year is exempt unless the person is a director, public entertainer or professional.
How residency is decided
Residency is assessed for each Year of Assessment on the previous calendar year. Citizens and PRs are resident by default; for a foreigner the question is time spent in Singapore, counted in days of stay or work, with two concessions that smooth the edges of arrival and departure years.
Residency changes the rate table, the reliefs and the treatment of foreign income, so the same salary can produce a different tax bill in an arrival year and a full year. The non-resident tax page works through the non-resident side; the worked example below puts the two side by side.
SGD 80,000 of employment income, resident and non-resident
Same income, four treatments. The resident figure uses the YA 2026 bracket table with no reliefs claimed, so the gap shown is the floor; reliefs would widen it.
| Status | Rate applied | Reliefs | Tax on SGD 80,000 |
|---|---|---|---|
| Resident | progressive 0%–24% | yes | SGD 3,350 |
| Non-resident · employment income | higher of 15% flat and resident rates | no | SGD 12,000 |
| Non-resident · director’s fees, other income | 24% flat | no | SGD 19,200 |
| Non-resident · employed 60 days or less | exempt (not directors, entertainers, professionals) | no | SGD 0 |
The non-resident employment test
IRAS charges non-resident employment income at whichever of the two produces more tax. At SGD 80,000 the flat rate wins; at higher incomes the progressive table overtakes it.
Who the test bites
Five things people get wrong
- IRAS — Working out my tax residency — 183-day test, concessions, resident and non-resident treatment
- IRAS — Individual income tax rates — the resident bracket table used in the worked example
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.