Singapore

Individual - Residence

Last reviewed - 06 May 2024

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 works in Singapore for a continuous period straddling two calendar years and stays in Singapore for at least 183 days will be considered a tax resident for those two years. This does not apply to directors of a company, public entertainers and professionals.

Foreigners will also be treated as tax resident if they are issued with a work pass that is valid for at least a year, but their tax residency status will be reviewed based on the tax residency rule above at the point of tax clearance.

See Payment of tax in the Tax administration section for details on tax clearance for foreigners.