🇸🇬 Tax residency in Singapore
Singapore IRAS applies 183-day rule per calendar year. Tax residents enjoy progressive rates; non-residents pay flat 24% (or 15% on employment income).
Residency rules
- Days rule
- 183 days in calendar year
- Tie-breaker
- Two-year administrative concession for incoming expats
- Treaty tie-breaker
- Per OECD Model Article 4
Last verified 2026-04-28.