Question 1

How is income tax calculated for foreigners in Singapore?

Accepted Answer

It depends on how many days you are in Singapore in the calendar year. If you are in Singapore for 183 days or more, you are a tax resident and pay progressive rates (same as citizens and PRs, starting at 0% up to 24%). If you are in Singapore for 61–182 days, you are a non-resident and pay the higher of: (a) flat 15% on employment income, or (b) the progressive resident tax rates. If you are in Singapore for 60 days or less, your employment income is exempt from tax.

Question 2

What is the non-resident tax rate in Singapore?

Accepted Answer

For employment income, non-residents pay the higher of 15% flat rate or the progressive resident rates. For director's fees paid to non-resident directors, the rate is 24%. For consulting fees, royalties, and other income, non-resident individuals pay a withholding tax of 24%.

Question 3

Do EP holders pay income tax in Singapore?

Accepted Answer

Yes. Employment Pass (EP) holders pay Singapore income tax on income earned from work performed in Singapore. If you have been in Singapore for 183 or more days in the calendar year, you are taxed at progressive resident rates (0%–24%). If fewer than 183 days, non-resident rates apply. You may also receive tax relief if your home country has a Double Tax Agreement (DTA) with Singapore.

Question 4

What is the 60-day short-term employment exemption?

Accepted Answer

Under the short-term employment exemption, employment income is exempt from Singapore income tax if the foreigner is in Singapore for 60 days or fewer in the calendar year. This applies to employment income only — not director's fees, consulting income, or rental income. The exemption does not apply to directors of Singapore companies, public entertainers, or professionals.

Question 5

Does Singapore have Double Tax Agreements (DTA)?

Accepted Answer

Yes. Singapore has comprehensive Double Tax Agreements with over 90 countries, including the UK, USA, Australia, Malaysia, China, India, and most OECD countries. DTAs may reduce or eliminate withholding taxes on certain income types and prevent the same income from being taxed twice. IRAS provides a full list of DTAs on iras.gov.sg.

Question 6

Are bonuses and allowances taxable for foreigners in Singapore?

Accepted Answer

Yes. All income from employment performed in Singapore is taxable, including base salary, bonuses, commissions, allowances (housing, transport, overseas), and stock options/RSUs that vest during your employment in Singapore. Non-cash benefits and perquisites are also taxable at their market value.

Days in SG	Status	Tax Treatment
≤60 days	Non-resident	Exempt (employment income only)
61–182 days	Non-resident	15% flat or progressive, whichever is higher
≥183 days	Tax resident	Progressive resident rates (same as citizens/PRs)

Situation	Status	Tax Treatment
≤60 days in SG	Non-resident	Employment income EXEMPT
61–182 days in SG	Non-resident	Higher of 15% flat or progressive rates
≥183 days in SG	Tax resident	Progressive rates (same as citizens/PRs)
Director's fees	Any non-resident	24% flat withholding tax
Consulting / freelance	Any non-resident	24% flat withholding tax

Income Tax Calculator for Foreigners Singapore 2026

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