Hong Kong vs Singapore: tax comparison for expats
A sourced head-to-head on Hong Kong and Singapore: tax-residency rules, income tax rates, special regimes, side by side. Income tax only, not tax advice.
Effective income tax by income
An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.
Hong Kong vs Singapore, side by side
| Hong Kong | Singapore | |
|---|---|---|
| Top income tax rate | 17%ⓘInland Revenue Department (IRD), PAM 39(e) A guide to Salaries Tax (1), May 2026“Salaries Tax is chargeable on the smaller of your net chargeable income at progressive rates and your net total income at standard rate.”View source · accessed 2026-10-24 | 24%ⓘInland Revenue Authority of Singapore (IRAS)“The current highest personal income tax rate is at 24%.”View source · accessed 2026-10-24 |
| Tax-residency day threshold | 180 daysⓘInland Revenue Department (IRD), Certificate of Resident Status“Individual who stays in Hong Kong for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment”View source · accessed 2026-10-24 | 183 daysⓘSingapore Statutes Online, Income Tax Act 1947 (Attorney-General's Chambers)“includes a person who is physically present or who exercises an employment (other than as a director of a company) in Singapore for 183 days or more during the year preceding the year of assessment”View source · accessed 2026-10-24 |
| Signature tax regime | [source]PwC Worldwide Tax Summaries“The Hong Kong Inland Revenue Department (HKIRD) will generally accept that an employment is a non-Hong Kong employment if all of the following three conditions are met:”View source · accessed 2026-10-24 | [source]PwC Worldwide Tax Summaries“When a foreign citizen employee ceases employment in Singapore or leaves Singapore for a period exceeding three months or on an overseas posting, the employer needs to notify the Singapore tax authorities and withhold all monies due”View source · accessed 2026-10-24 |
| Digital nomad visa | No | No |
| Nomad-visa income requirement | — | — |
Every figure links to its source and verification date. Full guides: Hong Kong · Singapore.
Frequently asked questions
Is Hong Kong or Singapore better for tax?
It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.
Which has the lower tax-residency threshold, Hong Kong or Singapore?
Hong Kong treats you as tax resident after 180 days, and Singapore after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.
Does Hong Kong or Singapore have a digital nomad visa?
Hong Kong has no dedicated digital-nomad visa; Singapore has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.