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Income Tax for Foreign Workers in SG
2026-06-29
Residents
You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:
1. Singapore Citizen or Singapore Permanent Resident who resides in Singapore except for temporary absences; or
2. Foreigner who has stayed/worked in Singapore:
a. For at least 183 days in the previous calendar year; or
b. Continuously for 3 consecutive years, even if the period of stay in Singapore may be less than 183 days in the first year and/or third year; or
3. Foreigner who has worked in Singapore for a continuous period straddling 2 calendar years and the total period of stay is at least 183 days*. This applies to employees who entered Singapore but excludes directors of a company, public entertainers, or professionals.
Non-residents
If you do not meet the conditions stated above, you will be treated as a non-resident of Singapore for tax purposes.
Taxes on employment income
Employment income of a non-resident individual is taxed at the flat rate of 15% or the progressive resident tax rates (see table above), whichever is the higher tax amount.
Taxes on director's fee, consultation fees and all other income
The tax rate for non-resident individuals is currently at 24%. It applies to all income including rental income from properties, pension and director's fees, except employment income and certain income taxable at reduced withholding rates.
Tax Rates
If your annual income is below $20,000, you do not need to pay taxes.
Attention! Theoretically, if your annual income is below $20,000, you are not required to pay taxes, but you still need to submit the necessary documents online for declaration unless you receive a letter from the tax bureau explicitly stating that no declaration is required.
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Skyline Business Consulting Pte Ltd, a Skyline Business Group affiliate, was established in Singapore in 2013. After years of growth, we are now able to provide a wider range of services, including company incorporation, immigration, education, investment, and translation. Our company is constantly striving to provide the highest quality work while also assisting our clients in achieving their objectives in an engaging way.
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Tel: +65-64388369 +65-65340985
Fax: +65 6534 3785
Email: skylinetbm@gmail.com
Address: 133 New Bridge Road, #15-07, Chinatown Point, Singapore 059413
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