SG1.4.1ÌýÌýÌýÌý Income tax
Subject to the provisions of tax treaties for the avoidance of double taxation, individuals who are non-resident in Singapore are required to pay tax on Singapore-sourced income, ie income that is accrued in or derived from Singapore. The most common forms of Singapore-sourced income are:
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•ÌýÌýÌýÌý employment income (including allowances and benefits-in-kind)
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•ÌýÌýÌýÌý professional income
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•ÌýÌýÌýÌý rental income arising from property situated in Singapore
Employment income
If a non-resident individual is employed in Singapore for 60 days or less in a calendar year, the short-term employment income is exempt from tax. This rule does not apply if:
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•ÌýÌýÌýÌý the individual is a director of a company, a public entertainer or a professional in Singapore; or
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•ÌýÌýÌýÌý the individual's absences from Singapore are incidental to their Singapore employment. In this case, their total income (including income for services rendered outside Singapore) is taxable in full in Singapore.
Employment income derived by non-resident individuals (who are employed in Singapore for 61–182 days in a calendar year)
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Web page updated on 17 Mar 2025 13:58