Tax resident if you stayed/worked in SG for 183+ days in a calendar year.
Take Home
$112,050.00
Income Tax
$7,950.00
Eff. Rate
6.6%
Method
Progressive (resident)
As a tax resident, you are taxed on a progressive scale from 0% to 22%. The first S$20,000 is tax-free.
Tax Residency in Singapore
You are a tax resident if you are a Singapore Citizen, Permanent Resident, or a foreigner who has stayed/worked in Singapore for 183 days or more in a calendar year. Tax residents enjoy progressive rates from 0% to 22% and personal reliefs.
Non-Resident Tax
Non-residents are taxed at the flat rate of 15% or the progressive resident rate, whichever results in a higher tax amount. Non-resident directors are taxed at a flat 22%. Short-term visitors (60 days or fewer) may be exempt from tax on employment income.
No Tax on Foreign-Sourced Income
Singapore operates a territorial tax system. Income earned outside Singapore is generally not taxable unless it is received in Singapore. This makes Singapore attractive for expatriates with overseas income sources.
IRAS-Aligned: Uses YA 2025 tax rates. This calculator provides estimates. Consult a tax professional for DTA treaty benefits and specific exemptions.
How foreigners working in Singapore are taxed and what residency means for your tax bill
How does Singapore decide if you are a tax resident?
You are a tax resident if you have lived or worked in Singapore for 183 days or more in a calendar year, or if you work continuously across two calendar years for at least 183 days. Residents are taxed at progressive rates from 0% to 24%. If you stay for fewer than 183 days, you are a non-resident and taxed differently.
What tax rate do non-residents pay in Singapore?
Non-residents pay a flat rate of 15% on employment income or the progressive resident rate — whichever gives a higher tax amount. For other income like director fees, the flat rate is 24%. This means short-term expats often pay more tax per dollar earned than residents. For example, on S$100,000 of employment income, a non-resident pays at least S$15,000.
Do expats need to contribute to CPF?
It depends on your citizenship. Singapore citizens and permanent residents (PRs) must contribute to CPF. Foreign workers on Employment Passes or work permits do not contribute to CPF. This means expats on an EP take home a higher percentage of gross salary, but they miss out on CPF benefits like housing grants and retirement savings.
What is the Not Ordinarily Resident (NOR) scheme?
The NOR scheme was available to qualifying expats who spent time working outside Singapore. It allowed you to pay tax only on the portion of income related to days spent in Singapore. However, IRAS stopped accepting new NOR applications from YA 2024 onwards. Existing NOR status holders can continue until their qualifying period ends.
Are housing and relocation benefits taxable for expats?
Yes. Most benefits-in-kind provided by your employer are taxable in Singapore. This includes housing allowances, furniture rental, home leave flights, car benefits, and children school fees. IRAS values these benefits at their actual cost or a deemed value. Your employer reports them on your IR8A form, and they are added to your taxable income.
What happens when an expat leaves Singapore?
Your employer must file an IR21 form with IRAS at least one month before your last day. They must also withhold all payments due to you until IRAS issues a tax clearance letter. This ensures you pay all tax owed before leaving. IRAS typically processes the clearance within 21 working days. Only after clearance can your employer release your final pay.
Can expats claim tax reliefs in Singapore?
Tax residents can claim most reliefs available to citizens, including Earned Income Relief (up to S$1,000 if under 55), course fees relief, and charitable donations. Non-residents cannot claim personal reliefs. SRS contributions are available to both residents and non-residents, but the contribution cap for foreigners is S$35,700 per year (higher than the S$15,300 for citizens and PRs).
IRAS-Aligned: Based on 2025 IRAS rates and thresholds. For personal advice, speak to a qualified tax professional.
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Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms