By the WahLiao desk · Last verified 29 September 2026

In Singapore, your tax depends on whether IRAS treats you as a tax resident, not on your pass or nationality. You are a tax resident for a year if you stay or work here for at least 183 days in the calendar year, or under IRAS’s concessions if your stay straddles two or three years. Residents pay progressive rates from 0% to 24% and can claim reliefs; non-residents pay 15% on employment income, or the resident rates if that is higher, with no reliefs.

Singapore taxes income earned in Singapore, and there is no tax deducted from your monthly salary for most employees: you file once a year and pay the bill. That surprises newcomers used to monthly withholding, so it pays to set money aside from your first payslip.

Income tax: quick facts

Tax resident	At least 183 days in Singapore in the calendar year, or under the 2-year or 3-year concession
Resident rates	Progressive, from 0% to 24%, with personal reliefs
Non-resident employment income	15% flat, or resident rates if higher; no reliefs
Short stays	Employment of 60 days or less in a calendar year is generally exempt (with exceptions for directors and some professionals)
Filing	Once a year, for the year of assessment, based on the previous calendar year’s income
Monthly deductions	Usually none; you pay after receiving your Notice of Assessment

The WahLiao Verdict

Rates	Low by global standards for residents.
The surprise	No tax taken from your salary each month; the bill comes later.
The trap	Arriving late in the year and missing residency; the concessions often fix this.
Do first	Set aside a share of each payslip for next year’s bill.
When leaving	Your employer must seek tax clearance before you go.

Are you a tax resident?

IRAS treats a foreigner as a tax resident for a year of assessment if they stayed or worked in Singapore for at least 183 days in the preceding calendar year. Two concessions help people who arrive part-way through a year. Under the two-year concession, if your employment and stay run continuously for at least 183 days across two calendar years, you are treated as resident for both. Under the three-year concession, if you stay or work here for three consecutive calendar years, you are resident for all three, even if the first and last years are short.

Resident and non-resident rates

Residents pay progressive rates from 0% to 24% on chargeable income, after personal reliefs. Non-residents pay 15% on employment income, or the progressive resident rates if they produce more tax, and cannot claim reliefs; other income, such as director’s fees, is generally taxed at 24%. Short-term employment of 60 days or less in a calendar year is generally exempt, except for company directors, public entertainers and certain professionals.

Filing and paying

You file once a year for the year of assessment, reporting the previous calendar year’s income, usually online through IRAS’s myTax Portal with Singpass. Many employers send your income to IRAS automatically, which pre-fills your return. IRAS then issues a Notice of Assessment showing what you owe, which you can pay in one go or by instalments through GIRO.

Leaving or changing jobs

When a foreign employee stops working for an employer, goes on an overseas posting or leaves Singapore for more than three months, the employer must file Form IR21 with IRAS at least a month before and hold back money due to you until tax is cleared. Leaving Singapore explains the process.

Income tax: FAQ

How do I become a tax resident in Singapore?

Stay or work in Singapore for at least 183 days in a calendar year, or qualify under IRAS’s two-year or three-year concession if your stay straddles years.

Is tax deducted from my salary in Singapore?

For most employees, no. You file an annual return and pay after IRAS issues your Notice of Assessment.

What tax do non-residents pay?

15% on employment income, or the resident rates if that gives a higher amount, without reliefs.

Do I pay tax if I work in Singapore for less than 60 days?

Employment income for 60 days or less in a calendar year is generally exempt, except for directors, public entertainers and certain professionals.

Read next

This page belongs to Moving to Singapore. For permanent residents, CPF for new PRs explains the contributions that start on PR.

Sources checked 29 September 2026: IRAS, working out your tax residency; IRAS, foreigners required to pay tax; IRAS, tax clearance for non-citizen employees; KPMG on non-resident rates. General information, not tax advice. Last updated 29 September 2026.