Tax Atlas

Singapore: tax residency & income tax rates

Last verified October 24, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 18 verified facts · 24 sources

TL;DR

  • 183 days (as of 2026)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 — The 183-day test is in the Income Tax Act and counts the calendar year before the year of assessment.
  • 24% (as of 2023)Inland Revenue Authority of Singapore (IRAS)“The current highest personal income tax rate is at 24%.”View source · accessed 2026-10-24 — The top marginal rate is 24% on resident chargeable income above SGD 1,000,000, with no surtax and no local income tax.
  • No (as of 2026)Ministry of Manpower (MOM)“All foreigners who intend to work in Singapore must have a valid pass (commonly known as a work visa) before they start work.”View source · accessed 2026-10-24 — Singapore has no digital nomad or remote worker visa.

Tax residency rules in Singapore

As of 2026, Singapore’s tax-residency test centres on a presence threshold of 183 daysSingapore 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. The 183-day test is in the Income Tax Act and counts the calendar year before the year of assessment. The three-year and two-year rules are IRAS administrative concessions, not statute.

Tax year period
1 January to 31 December (as of 2026)PwC Worldwide Tax Summaries“The tax year in Singapore is the calendar year.”View source · accessed 2026-10-24 — The tax year is the calendar year. Income of a calendar year is assessed in the following year, called the year of assessment, and returns are due by 18 April.
Residency test
IRAS treats a foreigner holding a work pass valid for at least a year as tax resident, subject to review at tax clearance. A person who does not meet any test is a non-resident for tax purposes. [source]Inland Revenue Authority of Singapore (IRAS)“Foreigners issued with a work pass that is valid for at least 1 year will also be treated as a tax resident.”View source · accessed 2026-10-24

Income tax rates in Singapore

As of 2023, the headline personal income tax rate in Singapore is 24%Inland Revenue Authority of Singapore (IRAS)“The current highest personal income tax rate is at 24%.”View source · accessed 2026-10-24. The top marginal rate is 24% on resident chargeable income above SGD 1,000,000, with no surtax and no local income tax. It applies from the year of assessment 2024 (income earned from 1 January 2023); the previous top rate was 22% above SGD 320,000.

Vat standard rate
9% (as of 2024)Inland Revenue Authority of Singapore (IRAS)“The current GST rate in Singapore is 9%.”View source · accessed 2026-10-24 — GST rose from 8% to 9% on 1 January 2024, the second step of a two-step increase announced in Budget 2022. Exports and international services are zero-rated.
Capital gains tax
0% (as of 2026)PwC Worldwide Tax Summaries“There is no capital gains tax in Singapore.”View source · accessed 2026-10-24 — There is no capital gains tax. Gains can still be taxed as income if the activity amounts to a business or to property trading.
Dividend tax
0% (as of 2026)PwC Worldwide Tax Summaries“Dividends received from a Singapore-resident company under the one-tier corporate tax system are exempt from tax in the hands of its shareholders.”View source · accessed 2026-10-24 — Dividends from Singapore companies under the one-tier system are exempt in the hands of shareholders. Foreign dividends fall under the foreign-sourced income exemption.
Pit income brackets
0–24% (as of 2023)PwC Worldwide Tax Summaries“Current rates from the year of assessment 2026 (income year 2025) are shown below.”View source · accessed 2026-10-24 — Resident rates for the year of assessment 2026 (income earned in 2025), unchanged since the year of assessment 2024. The schedule applies to income earned from 1 January 2023.
Social security cpf
Foreign nationals do not pay CPF, the national pension scheme, and neither do their employers. Citizens and permanent residents pay 20% (employee) and 17% (employer) on wages up to SGD 8,000 a month. [source]PwC Worldwide Tax Summaries“Foreign nationals and their employers are precluded from making CPF contributions.”View source · accessed 2026-10-24
Non resident pit rates
Non-residents pay a flat 24% on most income and get no personal reliefs. Employment income is taxed at the higher of a flat 15% or the resident graduated rates. [source]Inland Revenue Authority of Singapore (IRAS)“Employment income of a non-resident individual is taxed at the flat rate of 15% or the progressive resident tax rates (see table above), whichever is the higher tax amount.”View source · accessed 2026-10-24

Special tax regimes in Singapore

Singapore has no payroll withholding, so a departing foreign employee is cleared through an employer filing with IRAS. The employer holds back pay until clearance is issued. [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

Non resident withholding tax
Withholding tax on payments to non-resident individuals follows the 24% non-resident rate from the year of assessment 2024. Non-resident professionals can be taxed at 15% of gross income or 24% of net income. [source]Inland Revenue Authority of Singapore (IRAS)“15% of gross income or 24% of net income”View source · accessed 2026-10-24
Not ordinarily resident scheme
The Not Ordinarily Resident scheme has ceased and no new status is granted. The last status granted ran to the year of assessment 2024. [source]Inland Revenue Authority of Singapore (IRAS)“The NOR scheme has ceased. The last NOR status granted will run / be valid from YA 2020 to YA 2024.”View source · accessed 2026-10-24
Short term employment exemption
60 days (as of 2026)PwC Worldwide Tax Summaries“Short-term visiting employees are not subject to tax on income from an employment exercised in Singapore if the employment does not exceed 60 days in a calendar year.”View source · accessed 2026-10-24 — A visiting employee who works in Singapore for no more than 60 days in a calendar year is not taxed on that employment income. The exemption does not cover company directors or public entertainers.
Foreign sourced income exemption
Foreign income remitted to Singapore is generally exempt for individuals, but pay for work physically done in Singapore is Singapore-source and taxable. Partnership income received through a Singapore partnership is the main exception. [source]Singapore Statutes Online, Income Tax Act 1947 (Attorney-General's Chambers)“There is exempt from tax any income arising from sources outside Singapore and received in Singapore — (a) by any individual who is not resident in Singapore; and (b) on or after 1 January 2004 by any individual who is resident in Singapore if the Comptroller is satisfied that the tax exemption would be beneficial to the individual, but excludes such income received by the individual through a partnership in Singapore.”View source · accessed 2026-10-24

Digital nomad visa in Singapore

No (as of 2026)Ministry of Manpower (MOM)“All foreigners who intend to work in Singapore must have a valid pass (commonly known as a work visa) before they start work.”View source · accessed 2026-10-24 — Singapore has no digital nomad or remote worker visa. MOM's work pass list covers employees, entrepreneurs and top talent, and the Personalised Employment Pass excludes freelancers.

Nomad visa one pass
The ONE Pass is a work pass for top earners and high achievers, with a fixed monthly salary threshold of SGD 30,000. It is valid for up to 5 years and is not a remote worker visa. [source]Ministry of Manpower (MOM)“The Overseas Networks & Expertise Pass is a personalised pass for top talent in all sectors, such as business, arts and culture, sports, academia and research.”View source · accessed 2026-10-24
Nomad visa entrepass
The EntrePass is for founders who run a venture-backed or innovative-technology company in Singapore. It has no minimum salary, and a new pass and its first renewal run up to 1 year, later renewals up to 2 years. [source]Ministry of Manpower (MOM)“This work pass is intended for serial entrepreneurs, high-calibre innovators or experienced investors that want to operate a business in Singapore that is venture-backed or owns innovative technologies.”View source · accessed 2026-10-24

Frequently asked questions

How many days can I spend in Singapore before becoming tax resident?

183 days (as of 2026)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 — The 183-day test is in the Income Tax Act and counts the calendar year before the year of assessment. The three-year and two-year rules are IRAS administrative concessions, not statute.

What is the top personal income tax rate in Singapore?

24% (as of 2023)Inland Revenue Authority of Singapore (IRAS)“The current highest personal income tax rate is at 24%.”View source · accessed 2026-10-24 — The top marginal rate is 24% on resident chargeable income above SGD 1,000,000, with no surtax and no local income tax. It applies from the year of assessment 2024 (income earned from 1 January 2023); the previous top rate was 22% above SGD 320,000.

Does Singapore have a digital nomad visa?

No (as of 2026)Ministry of Manpower (MOM)“All foreigners who intend to work in Singapore must have a valid pass (commonly known as a work visa) before they start work.”View source · accessed 2026-10-24 — Singapore has no digital nomad or remote worker visa. MOM's work pass list covers employees, entrepreneurs and top talent, and the Personalised Employment Pass excludes freelancers.

Sources

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When to talk to an advisor

This page maps Singapore’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Singapore (and in your home country) review your situation before you act.