Country topic
Tax in Singapore
A foreigner is a Singapore tax resident for a year of assessment if they stayed or worked in Singapore for at least 183 days in the previous calendar year, or for three consecutive years even if the first and last years are under 183 days. An employee who works across two calendar years for at least 183 days in total can also qualify; directors, public entertainers and professionals are excluded from that last rule. [T1] Resident rates from the 2024 year of assessment are progressive: 0% on the first S$20,000, then 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5% and 20% in steps up to S$320,000, 22% from S$320,001 to S$500,000, 23% from S$500,001 to S$1 million and 24% above that. [T1]
What we found
The research, with its sources.
Research information, not advice. Rules change, so check the source before you act on one.
- A foreigner is a Singapore tax resident for a year of assessment if they stayed or worked in Singapore for at least 183 days in the previous calendar year, or for three consecutive years even if the first and last years are under 183 days. An employee who works across two calendar years for at least 183 days in total can also qualify; directors, public entertainers and professionals are excluded from that last rule. [T1]
- Resident rates from the 2024 year of assessment are progressive: 0% on the first S$20,000, then 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5% and 20% in steps up to S$320,000, 22% from S$320,001 to S$500,000, 23% from S$500,001 to S$1 million and 24% above that. [T1]
- A non-resident's employment income is taxed at a flat 15% or the resident rates, whichever gives the higher tax. Other income, including rent, pensions and director's fees, is taxed at 24%. IRAS lists withholding for non-resident professionals such as consultants at 15% of gross income or 24% of net income. [T1]
- IRAS taxes income from services rendered in Singapore, including for people who work for a foreign employer, even if the pay is not received in Singapore. A non-resident employee who works in Singapore for 60 days or less in a calendar year is exempt on those earnings; 61 to 182 days is taxed at the higher of 15% or resident rates, and 183 days or more at resident rates. [T2]
- IRAS says overseas income received in Singapore, including deposited in a Singapore bank account, is generally not taxable and need not be declared. It is taxable if it comes through a Singapore partnership, is incidental to Singapore employment or trade, is for work you do in Singapore for a foreign employer, or is for work for the Singapore Government. [T3]
- For online income through an overseas platform, IRAS considers it Singapore-sourced and taxable if the business operations behind it are based in Singapore. We found no IRAS page that settles a freelancer on a visit pass, so the position is unknown. [T4]
- The IRS list of US income tax treaties does not include Singapore, and Singapore is not on the Social Security Administration's list of agreements in force. Australia's Treasury lists a Singapore agreement with a protocol in force from 22 December 2010, and New Zealand's Inland Revenue lists Singapore among its agreements in force. Whether Canada has one was not checked. [T5] [T6] [T7] [T8]
- The Central Provident Fund is for citizens and permanent residents: a 2021 parliamentary reply from MOM says that since 2003 foreigners working in Singapore have not been allowed to contribute. [T9]
The country
More on Singapore.
Topics
More about Singapore.
Questions about Tax in Singapore.
How many days before I become a tax resident of Singapore?
A foreigner is a tax resident for a year of assessment if they stayed or worked in Singapore for at least 183 days in the previous calendar year, or for three consecutive years, even if the first and last years are shorter. Otherwise you are a non-resident.
What are the income tax rates in Singapore?
Residents pay 0% on the first S$20,000, rising in steps to 22% from S$320,001 to S$500,000, 23% to S$1 million and 24% above (from the 2024 year of assessment). A non-resident's employment income is taxed at the higher of a flat 15% or the resident rates; other income at 24%.
Is foreign income taxed in Singapore if I bring it in?
IRAS says overseas income received in Singapore, including deposited in a Singapore bank account, is generally not taxable. Exceptions include income through a Singapore partnership and pay for work you do in Singapore for a foreign employer. Ask IRAS or an adviser about your case.
Do I pay Singapore tax if I work there for a foreign employer?
IRAS taxes the days you work in Singapore even if the pay is not received there. A non-resident employee is exempt for 60 days or less in a calendar year, taxed at the higher of 15% or resident rates for 61 to 182 days, and at resident rates from 183 days.
Does Singapore have a tax treaty with my country?
The IRS list of US treaties does not include Singapore. Australia's Treasury lists a Singapore agreement and New Zealand's Inland Revenue lists Singapore among its agreements in force. Whether Canada has one was not checked here. What a treaty does for you depends on your case.
Sources
Where each figure comes from.
Every figure on this page links to the page we read, with the date we checked it.
- [T1] Individual income tax rates and tax residency, Inland Revenue Authority of Singapore (IRAS). Checked 15 October 2026.
- [T2] I am working for a foreign employer, Inland Revenue Authority of Singapore (IRAS). Checked 15 October 2026.
- [T3] Income received from overseas, Inland Revenue Authority of Singapore (IRAS). Checked 15 October 2026.
- [T4] Tax guide for online sellers and service providers, Inland Revenue Authority of Singapore (IRAS). Checked 15 October 2026.
- [T5] United States income tax treaties, A to Z, Internal Revenue Service. Checked 15 October 2026.
- [T6] US international Social Security agreements (Internet Archive copy), US Social Security Administration. Checked 15 October 2026.
- [T7] Income tax treaties, Australian Treasury. Checked 15 October 2026.
- [T8] Tax treaties, Inland Revenue (New Zealand). Checked 15 October 2026.
- [T9] Written answer on CPF contributions for Employment Pass and EntrePass holders, Ministry of Manpower (MOM), Singapore. Checked 15 October 2026.