Individuals are resident in Singapore if they reside there, except for such temporary absences as may be reasonable and not inconsistent with a claim to be resident in Singapore. Individuals who are physically present or who exercise 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 are treated as residents for that year of assessment. As a concession, an expatriate who stays in Singapore for a consecutive period spanning three calendar years (not necessarily three complete calendar years) is considered a resident.
As a further concession, an expatriate who enters Singapore on or after 1 January 2007 and stays or works in Singapore for a continuous period of at least 183 days spanning two calendar years will be considered a resident for those two years; irrespective of one's physical presence/employment period being less than 183 days in either or both the years.
Last Reviewed - 07 February 2020