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Singapore Personal Tax Rates for Non-Residents

Personal_Tax_Rates_for_Non-Residents

Singapore personal tax rates for non-residents varies according to the duration of stay and professions. A stay of less than 183 days attracts either flat rate of 15% or the resident’s rates. Directors’ of companies and consultants are charged at 20%.

You are considered a non-resident for tax purpose if you are a foreigner who stayed or worked in Singapore for less than 183 days in the tax year. As a non-resident, you will be taxed as below:
For Foreigners working in Singapore, the following conditions are also applicable for the taxability of their income in Singapore:

  • If you work in Singapore for 60 days or less in a calendar year, you will be exempt from tax on your earnings here.
  • If you stay or work in Singapore for 61 to 182 days in a calendar year, your income will be taxed at 15% on gross amount (without any deduction for personal reliefs and contribution to provident funds) or resident rates for individuals, whichever gives the higher tax.
  • If you stay or work in Singapore for 183 days or more in a calendar year, your income will be taxed at resident rates for individuals.
  • If you stay or work in Singapore for a continuous period of at least 183 days over two years, your income will be taxed at resident rates for individuals.
  • If you stay or work in Singapore for three consecutive years, your income for all years will be taxed at resident rates.
  • Director fees, consultant fees and all other incomes are taxed at 20%
  • There is an exemption in respect of the employment income of a non-resident individual (other than a director or public entertainer) who does not exercise employment in Singapore for more than 60 days during the year.

Non-resident individuals are subject to tax on all Singapore-sourced income unless the income is exempt from tax, such as income from a deposit in an approved Singapore bank. Foreign income received in Singapore by a non-resident individual is exempted from tax.

A Singapore-registered company is considered tax resident in Singapore if the control and management of its business activities is conducted inside Singapore. If the company is managed outside Singapore, it is deemed to be non-resident. An example offered by IRAS is that of a Singapore branch of a foreign company, which is treated as non-resident because the business is essentially managed by the overseas-based parent company.

You can check out more information on Singapore personal tax rates for non-residents from the web site or contact us for an appointment to discuss further.

Please feel free to contact us on +65 6536 0036 or drop in an email at info@sbsgroup.com.sg

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