Singapore

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 board director of a company) in Singapore for 183 days or more during the calendar year preceding the year of assessment are treated as tax residents for that year of assessment. As a concession, a foreigner who stays or works in Singapore for a consecutive period spanning three calendar years (not necessarily three complete calendar years) is considered a tax resident.

As a further concession, a foreigner 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 tax resident for those two years; irrespective of one's physical presence/employment period being less than 183 days in either or both the years.