Singapore personal income tax is charged on income earned in the calendar year before the Year of Assessment. The Inland Revenue Authority of Singapore (IRAS) applies either progressive tax rates or non-resident rates depending on whether you are a tax resident. General income of tax residents is subject to progressive rates of 0% to 24%.
Who must pay Singapore personal income tax
All income earned in Singapore is taxable. The amount depends on two factors: how much you earn in Singapore, and whether you are a tax resident or non-resident for income tax purposes (IRAS). Tax is computed on a preceding calendar-year basis; for example, tax for the Year of Assessment 2026 corresponds to income from 1 January 2025 to 31 December 2025.
Non-residents are also taxed on income earned in Singapore. Foreign-sourced income (except that derived through a Singapore partnership) brought into Singapore is exempt, but this applies only to tax residents.
Because tax is computed on a preceding calendar-year basis, your filing assesses your full-year Singapore income for the previous year. For filing details and forms, please refer to the IRAS website.
How tax residency is determined
You are a tax resident if you are a Singapore citizen or a permanent resident (PR) ordinarily resident in Singapore, except for temporary absences. A foreigner who stays or works in Singapore for at least 183 days in the preceding calendar year is also treated as a tax resident for that year.
A foreigner who stays or works in Singapore for 3 consecutive years is treated as a tax resident for all 3 years under the 3-year administrative concession, even if the first and third years fall short of 183 days. A foreigner who works continuously across two calendar years and has total actual physical presence in Singapore, including before and after employment, of at least 183 days, is treated as a tax resident for both years (this applies to foreign employees who entered Singapore after 1 January 2007, excluding directors, public entertainers and professionals).
A foreigner issued a Work Permit valid for at least 1 year is also treated as a tax resident. However, when you cease employment and settle your tax, the IRAS will re-examine your status under the tax-resident rules; if you have stayed in Singapore for fewer than 183 days, you are treated as a non-resident.
When counting days of stay, weekends and public holidays are included. Days temporarily away from Singapore for overseas leave or business travel are still counted as days of stay.
Tax treatment of residents and non-residents
Tax residents are taxed on all income earned in Singapore. Foreign-sourced income brought into Singapore (except that derived through a Singapore partnership) is exempt. Tax residents may claim deductions for expenses, donations and personal reliefs.
Non-residents are likewise taxed on all income earned in Singapore. Non-residents may claim expenses and donations to reduce tax, but cannot claim personal reliefs. A non-resident’s employment income is taxed at the higher of a flat rate of 15% and the progressive resident rates.
Director’s fees, consultant’s fees and other income of non-residents are generally taxed at 24%. A non-resident employed for no more than 60 days in a year is exempt from tax on short-term employment income; this exemption does not apply to those paid in the capacity of director, public entertainer or professional (professionals include foreign experts, foreign speakers, Queen’s Counsel, consultants, trainers and coaches).
Resident progressive tax rate table
The following resident progressive tax rate table, applicable from the Year of Assessment 2024, is published by the IRAS (in S$).
| Chargeable income (S$) | Rate (%) | Amount of tax (S$) |
|---|---|---|
| First 20,000; Next 10,000 | 0; 2 | 0; 200 |
| First 30,000; Next 10,000 | —; 3.50 | 200; 350 |
| First 40,000; Next 40,000 | —; 7 | 550; 2,800 |
| First 80,000; Next 40,000 | —; 11.5 | 3,350; 4,600 |
| First 120,000; Next 40,000 | —; 15 | 7,950; 6,000 |
| First 160,000; Next 40,000 | —; 18 | 13,950; 7,200 |
| First 200,000; Next 40,000 | —; 19 | 21,150; 7,600 |
| First 240,000; Next 40,000 | —; 19.5 | 28,750; 7,800 |
| First 280,000; Next 40,000 | —; 20 | 36,550; 8,000 |
| First 320,000; Next 180,000 | —; 22 | 44,550; 39,600 |
| First 500,000; Next 500,000 | —; 23 | 84,150; 115,000 |
| First 1,000,000; Above 1,000,000 | —; 24 | 199,150 |
For the Year of Assessment 2024, tax residents receive a personal income tax rebate equal to 50% of tax payable, capped at S$200. For the Year of Assessment 2025, the rebate is 60% of tax payable, capped at S$200.
The highest band of the rate table for the Years of Assessment 2017 to 2023 was 22% on income above S$320,000, with the remaining bands the same as from 2024. For details, please refer to the IRAS website.
How non-resident tax rates are calculated
A non-resident’s employment income is taxed at either the flat rate of 15% or the progressive resident rates, whichever yields the higher tax. Other income of a non-resident individual (including rent, pensions and director’s fees) is currently taxed at 24%, except employment income and certain income subject to reduced withholding rates.
Before the Year of Assessment 2024, the rate for non-residents (excluding employment income and certain income subject to reduced withholding rates) was 22%. The following are withholding rates for some non-resident income (from the Year of Assessment 2024, source: IRAS).
| Type of income | Withholding rate (from Year of Assessment 2024) |
|---|---|
| Remuneration received by a non-resident director (including director’s fees) | 24% |
| Income from services provided in Singapore by a non-resident professional (consultant, trainer, coach, etc.) | 15% of gross income or 24% of net income |
| Income from services provided in Singapore by a non-resident public entertainer | 15% (concessionary rate) |
| SRS withdrawals by a holder of a non-Singapore SRS account | 24% |
| Interest, commission, fees, etc. relating to loans or debts | Reduced final withholding rate of 15%, otherwise 24% |
| Royalties or lump-sum payments for the use of movable property | Reduced final withholding rate of 10%, otherwise 24% |
Working for a foreign employer
A foreign employer includes a representative office registered with Enterprise Singapore and an entity not incorporated in Singapore; for tax purposes, a foreign employer is treated as a non-resident employer. Even if income is not remitted to Singapore, income you earn during the period you provide services in Singapore (including training, operating machinery, inspection and attending meetings) remains taxable.
If you are employed for no more than 60 days in a calendar year, a non-resident is exempt from Singapore employment income tax; but this exemption does not apply if the stay is 3 years or more consecutively. If you stay or work in Singapore for 61 to 182 days in a calendar year, income is taxed at the higher of 15% and the resident rates.
If you stay or work in Singapore for 183 days or more in a calendar year, tax is charged at resident rates. If you stay or work in Singapore for 3 consecutive years, each year is taxed at resident rates.
As an example of a foreign employer sending staff to Singapore on business trips: an employee of a Chinese company travelling Sunday to Saturday for one week counts as 7 days; an employee of a Malaysian company travelling Wednesday to the following Tuesday for one week also counts as 7 days. If the work is completed and the stay is prolonged only for leave, the leave days are not counted as employment days.
Taxable income includes salary, bonus, allowance, remuneration, daily allowance, accommodation, home-visit travel and benefits-in-kind paid by the employer; allowances or benefits-in-kind paid by the local guarantor company are also included. An employee of a UK company worked in Singapore from 1 February 2025 to 30 July 2025, with salary S$30,000, other allowances S$10,000, and accommodation etc. provided by the Singapore company of S$4,000, giving total taxable income of S$44,000.
Taking business trips to Singapore from 1 January 2016 as an example: accommodation, business travel and entertainment expenses are not taxable. The acceptable daily allowance standard for 2025 is S$160; only the excess is taxed. A US company employee travelled to Singapore for 61 days in 2025, with salary S$8,000 and excess daily allowance (S$180 less S$160 equals S$20 per day) of S$1,220, giving total taxable income of S$9,220.
Personal reliefs and the S$80,000 cap
Only tax residents (including foreigners who stay in Singapore for more than 183 days in a year) may claim personal reliefs. Reliefs listed by the IRAS include: earned income relief, spouse relief, employee Central Provident Fund (CPF) relief, self-employed CPF relief, National Service (NS) relief for yourself, your spouse or your parents, parent relief, grandparent caregiver relief, working mother’s child relief, qualified child relief, life insurance relief, Supplementary Retirement Scheme (SRS) relief, and CPF cash top-up relief.
Foreign domestic worker levy relief was discontinued from the Year of Assessment 2025. Course fee relief was discontinued from the Year of Assessment 2026. Each relief is subject to its own qualifying conditions; for details, please refer to the IRAS website.
All personal reliefs combined are subject to a cap of S$80,000 per Year of Assessment, in effect from the Year of Assessment 2018. If the total claimed exceeds the cap, the allowed relief is limited to S$80,000 and reflected in the Notice of Assessment. You may waive part of a relief (such as qualified child relief or parent relief) to let an eligible person claim it.
Filing and payment deadlines
Income tax filing takes place every year from March to April. A foreign employer must prepare Form IR8A and relevant schedules by 1 March each year; you must submit your tax return by 18 April each year.
After filing, you will receive a Notice of Assessment. You must pay tax within one month from the date the bill is issued; GIRO payment does not apply to employees of foreign employers.
A non-Singapore citizen must submit a Letter of Guarantee (LOG) issued by an established Singapore private limited company or a financial institution’s digital guarantee (eGuarantee), to cover the estimated tax for the next Year of Assessment. A LOG issued by a representative office is not accepted; the established Singapore private limited company must be incorporated in Singapore for at least 3 years, have paid-up capital of at least S$25,000, have no late-filing or outstanding-tax record in the preceding year, and attach its ACRA business profile.
If your salary cost is fully borne by a Singapore entity, or Singapore income tax is fully borne by a Singapore entity (full tax pass-through), you may be exempted from submitting a LOG; tax equalisation does not count as fully borne. Your employer should complete Form IR21 tax clearance at least one month before you cease employment or leave Singapore, and all tax must be paid before departure.
The LOG must be signed by an authorised person other than a company director; if you are an authorised person and need to submit a LOG for yourself, it must be signed by another authorised person. Failure to submit a LOG will result in an estimated assessment being issued, which you must pay in full, but you must still submit your income tax return.
What to read next
- Singapore immigration complete guide — a single read on Singapore’s immigration routes, their conditions and approximate costs.
- Types of Singapore work visas — the differences in eligible applicants and thresholds among the Employment Pass (EP), S Pass and Work Permit.
- Singapore PR conditions and application — who can apply for PR, the documents required and processing time.
- How much it costs to immigrate to Singapore — official fees, investment thresholds and the basis for everyday expenses.
- Singapore Immigration & Checkpoints Authority (ICA) and Ministry of Manpower (MOM) — what each agency oversees, where the official portals are, and how to avoid agent traps.
Official sources
- Individual income tax rates (IRAS) — resident and non-resident rates, the rate table from the Year of Assessment 2024, and rebate arrangements.
- Determining tax residency (IRAS) — the 183-day, 3-consecutive-year and cross-two-year residency rules.
- Working for a foreign employer (IRAS) — business-trip day counting, LOG and tax-clearance requirements.
- Personal reliefs (IRAS) — relief categories and the S$80,000 cap.
This site is not an immigration agency. We do not process applications, represent anyone, or provide immigration or legal advice; we only provide general information. The information above was captured on 2026-10-07; tax rules change, so please verify again on the IRAS website and other official sources before proceeding.