Singapore Income Tax for Foreigners 2026: Resident vs Non-Resident Rates
Last reviewed: June 2026
Quick Answer
Foreigners earning Singapore-sourced income pay tax based on residency. Work 183 days or more in a calendar year and you are a tax resident, paying progressive resident rates from 0% to 24% with reliefs. Non-residents pay a flat 15% on employment income, or resident rates if higher, and 24% on most other income.
Rates as of 2026. Verify with official sources before filing.
The Key Question: Are You a Tax Resident or Non-Resident?
Foreigners who are Singapore tax residents pay the same progressive rates of 0% to 24% as locals, while non-residents pay a flat 15% on employment income (or the resident rate if higher) and 24% on most other Singapore-sourced income. Everything about how Singapore taxes you as a foreigner comes down to one question: are you a tax resident or a non-resident for the Year of Assessment? The answer determines your tax rate, whether you can claim reliefs, and how your employment income is calculated.
You are a Singapore tax resident if you are a foreigner who worked in Singapore for 183 days or more in the calendar year preceding the Year of Assessment, or if you hold a work pass valid for at least one year. You are also treated as a resident if your employment spans two consecutive calendar years with a combined stay of 183 days or more.
If you do not meet these criteria, you are a non-resident for that Year of Assessment.
Tax Resident: Same Rates as Singaporeans
If you qualify as a tax resident, you pay the same progressive income tax rates as Singapore Citizens and Permanent Residents. The top rate is 24% on chargeable income above SGD 1,000,000. Most foreigners on standard Employment Passes pay an effective rate of well under 10%, with rates starting at 0% on the first SGD 20,000 of chargeable income after reliefs.
Tax residents can claim personal reliefs including the SGD 1,000 earned income relief, CPF relief on employee contributions, and various other qualifying reliefs. These reliefs are capped at SGD 80,000 per Year of Assessment.
Use the Singapore Income Tax Calculator to estimate your tax payable as a resident. Enter your salary, select your residency status, and see your effective rate and monthly tax equivalent instantly.
Non-Resident: Higher Flat Rates, No Reliefs
If you are a non-resident, your employment income is taxed at the higher of 15% flat or the progressive resident rates that would apply to the same income. In practice this means most non-residents pay at least 15% on their employment income. Non-residents cannot claim personal reliefs, which makes their effective rate higher than a resident at the same income level.
Other Singapore-sourced income for non-residents including rental income, director's fees, and consultancy fees is taxed at a flat 24%.
| Income Type | Tax Resident | Non-Resident |
|---|---|---|
| Employment income | Progressive 0% to 24% | Higher of 15% flat or progressive rates |
| Director's fees | Progressive 0% to 24% | 24% flat |
| Rental income | Progressive 0% to 24% | 24% flat |
| Consultancy / professional fees | Progressive 0% to 24% | 15% or 24% depending on type |
| Personal reliefs | Yes, up to SGD 80,000 | Not available |
Does an Employment Pass Make You a Tax Resident?
Holding a Singapore Employment Pass does not automatically make you a tax resident. Residency is determined by the 183-day rule for each Year of Assessment separately. However, if your EP is valid for at least one year, IRAS generally treats you as a tax resident.
When you leave Singapore and your EP is cancelled, IRAS conducts tax clearance. Your employer is required to withhold your final salary until clearance is granted. The residency rules are applied retrospectively at this point based on your actual days in Singapore.
What Is the Short-Stay Exemption?
Foreigners who work in Singapore for 60 days or fewer in a calendar year are completely exempt from Singapore income tax on their employment income for that year. This exemption does not apply to company directors, public entertainers, or professionals such as consultants and trainers.
Sources
IRAS individual income tax rates YA 2026; IRAS tax residency rules; iras.gov.sg/taxes/individual-income-tax