FlagSageKey facts
| Tax basis | Mainly territorial |
|---|---|
| Tax year | Calendar year of income, assessed in the following Year of Assessment (preceding year basis) |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 4 |
| Region | Asia |
How Singapore decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
Citizens and permanent residents who normally reside
A Singapore Citizen or Singapore Permanent Resident who normally resides in Singapore, except for temporary absences, is treated as a tax resident.
183-day test for foreigners
A foreigner who stayed or worked in Singapore for at least 183 days in the previous calendar year is a tax resident for that Year of Assessment. IRAS says days of employment include weekends and public holidays, and temporary absences incidental to the job still count. Foreigners with a work pass valid for at least one year are also treated as residents, but status is reviewed at tax clearance.
Two-year administrative concession
Where employment straddles two calendar years, a foreigner may be treated as resident for both years if the employment period plus physical presence immediately before and after it covers a continuous period of at least 183 days. IRAS excludes company directors, public entertainers and professionals from this concession.
Three-year administrative concession
A foreigner who stays or works in Singapore continuously for three consecutive years is treated as resident for all three years, even if presence is under 183 days in the first and third years.
Arriving, leaving and part years
Relates to SG-RES-02. When a non-citizen employee stops working, is posted overseas or leaves Singapore for more than three months, the employer must file Form IR21 at least one month before the last day and withhold monies due until IRAS clears the tax. IRAS may review residency at that point.
Reporting duties to check
- Tax clearance (Form IR21). Employers file Form IR21 for non-Singapore-citizen employees who cease employment, are posted overseas or leave for more than three months, and withhold payments due to the employee from the date they learn of the departure. Source
Living base
Foreigners usually live in Singapore on a work pass from the Ministry of Manpower or with permanent residence from the Immigration and Checkpoints Authority. IRAS links some residency treatment to work pass length, but it reviews actual presence at tax clearance, so a pass does not settle tax residence.
How visas, permits and tax residence differ
Citizenship
Singapore citizenship is administered by the Immigration and Checkpoints Authority. Routes, residence periods and the position on dual citizenship are not stated here; check the Authority's current guidance.
Questions to take to a professional
- How many days did I stay or work in Singapore in each calendar year, and which days count?
- Does the two-year or three-year concession apply to my pattern of work and travel?
- Is any of my overseas income taxable in Singapore because it is incidental to Singapore employment or received through a partnership?
- If I work wholly outside Singapore, is any of my employment income sourced in Singapore?
- What happens at tax clearance if I leave before meeting 183 days?
- How would a tax treaty tie-breaker apply if another country also treats me as resident?
Official authorities
- Inland Revenue Authority of Singapore (IRAS)
- Immigration and Checkpoints Authority (ICA)
- Ministry of Manpower (MOM)
Sources
- Working out my tax residency (IRAS)Official guidance
- Tax clearance for non-Singapore citizen employees (IRAS)Official guidance
- I want to know the tax treatment on working outside Singapore (IRAS)Official guidance
Other countries in Asia
- Countries covered
- Singapore
- Sources
- 3 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026