Whether you're taxed as a resident or non-resident in Singapore depends on your tax residency status for the relevant Year of Assessment (YA), not your nationality or visa type. Getting this wrong can mean paying the wrong rate or missing reliefs you're entitled to.
Who Counts as a Tax Resident
You are a Singapore tax resident for a YA if, in the preceding calendar year, you were:
- A Singapore Citizen or Permanent Resident who normally resides in Singapore (except for reasonable temporary absences)
- A foreigner who stayed or worked in Singapore for at least 183 days in that calendar year
- A foreigner on a work pass valid for at least one year (treated as resident from the outset, subject to review at tax clearance)
Administrative Concessions
Administrative concessions may still grant residency even if the 183-day mark isn't hit in a single calendar year:
- 2-year concession: employment spans two calendar years and total stay is at least 183 days across both.
- 3-year concession: continuous stay or employment spanning three consecutive calendar years, even if fewer than 183 days fall in the first or third year.
Exclusions: these concessions generally exclude directors of a company, public entertainers, and professionals engaged on a short-term basis.
Why It Matters: Resident vs Non-Resident
| Tax Resident | Non-Resident | |
|---|---|---|
| Employment income | Progressive rates, 0%–24% | Flat 15%, or resident rates, whichever is higher |
| Other income (director's fees, rental, pension, etc.) | Progressive rates, 0%–24% | Flat 24% |
| Reliefs (earned income, spouse, child, parent, course fees, etc.) | Available | Not available |
| Basis of assessment | Preceding year — income earned in 2025 is assessed in YA 2026 | Same |
Note: current tax rate bands, reliefs, and non-resident rates are subject to annual Budget changes and should be confirmed against the latest IRAS rate tables before relying on them for filing.
Certificate of Residence
A Certificate of Residence (COR) is needed if you wish to claim benefits under Singapore's Avoidance of Double Taxation Agreements (DTAs). Individuals apply via a separate IRAS online form, rather than directly through the myTax Portal; the certificate is subsequently delivered to your myTax Portal mailbox once processed.
Need help determining your tax residency status?
Adpeco Integrated Services helps individuals review their tax residency position, apply for a Certificate of Residence, and file accurately. Get in touch for a review of your situation.