By the WahLiao desk · Last verified 29 September 2026
When you leave Singapore for good, the most important step is tax clearance. Your employer must file Form IR21 with IRAS at least one month before your last day of work, and hold back all money due to you, including your final salary and bonus, until IRAS clears your tax. Your employer then cancels your work pass within a week of your last day. Give notice early so neither delays your departure.
Leaving is the move newcomers plan least. The rules are simple, but the timing matters: a late IR21 or a lease without an early-exit clause can cost you weeks of pay or months of rent.
Leaving Singapore: the checklist
| When | What to do |
|---|---|
| As early as possible | Give notice at work, so your employer can file Form IR21 at least one month before your last day |
| Two to three months ahead | Check your lease’s notice period and any early-exit clause; book movers |
| One month ahead | Employer files IR21; your final pay is held until tax is cleared |
| Your last weeks | Close or keep bank accounts, end your mobile and utility contracts, update your address |
| Within 1 week of your last day | Employer cancels your pass; family passes end with it |
| Before you fly | Keep a Singapore contact for IRAS letters, and your final payslips |
The WahLiao Verdict
| The key date | One month before your last day: the IR21 deadline. |
| The surprise | Your final salary and bonus are held until tax is cleared. |
| The lease | Check the early-exit clause before you give notice. |
| Most IR21s | Are processed by IRAS within 21 days. |
| Keep | A way to receive IRAS letters after you leave. |
Tax clearance with Form IR21
IRAS requires employers to file Form IR21 at least one month before a foreign employee stops working for them, goes on an overseas posting, or leaves Singapore for more than three months. From the moment the employer knows you are leaving, it must withhold all money due to you, including salary, bonus, leave pay and allowances, until IRAS issues a clearance. IRAS processes most IR21s within 21 days, faster when filed online. If your last employer has not sought tax clearance, you must notify IRAS yourself. The rules apply to all work pass holders, including Personalised Employment Pass and ONE Pass holders.
Cancelling your pass
MOM requires your employer to cancel your Employment Pass or S Pass within one week after your last day of notice, or within a week of your departure if you have already left. Family passes end at the same time. If you need a few more days before flying, your employer can request a Short-Term Visit Pass; see changing jobs on a work pass.
Home, accounts and belongings
Read your lease for its notice period and any clause letting you leave early if your job moves; landlords expect the notice written in the lease. Settle utilities and mobile contracts, and decide whether to keep a Singapore bank account for final payments. Movers can ship your belongings home; your destination country’s customs rules then apply.
Leaving: FAQ
What is Form IR21?
The form employers file with IRAS to seek tax clearance for a foreign employee who is leaving their job or Singapore. It must be filed at least one month before the last day.
Why is my final salary being withheld?
Employers must hold back money due to departing foreign employees until IRAS clears their tax.
How long does tax clearance take?
IRAS processes most Forms IR21 within 21 days, and e-filed forms faster.
When is my work pass cancelled?
Within one week after your last day of notice, by your employer.
Read next
This page belongs to Moving to Singapore. For the tax rules, read income tax for new residents.
Sources checked 29 September 2026: IRAS, tax clearance for non-citizen employees; IRAS, getting tax clearance step by step; MOM, cancel an Employment Pass. General information, not tax or legal advice. Last updated 29 September 2026.
