Tax residency inputs
Enter your stay or work period in Singapore. This calculator gives an indicative result based on common IRAS tax residency rules for individuals.
Your estimated result
Indicative tax residency status
Enter your details and click calculate to see the estimated status.
How this tax resident calculator works
Singapore tax residency for individuals is generally based on whether you are physically present, staying or working in Singapore for a sufficient period in the relevant year.
Select the first and last date you stayed or worked in Singapore.
The calculator counts calendar days between your start and end date, inclusive.
It compares your days with common Singapore tax residency rules.
Singapore tax residency rules at a glance
| Days in Singapore | Indicative status | General tax treatment |
|---|---|---|
| 183 days or more | Tax resident | Taxed at resident rates. Personal reliefs may be available if conditions are met. |
| 61 to 182 days | Usually non-resident | Employment income generally taxed at 15% or resident rates, whichever gives higher tax. |
| 60 days or less | Usually non-resident | Employment income may be exempt in some cases, but exceptions apply. |
| 3 consecutive years | May be treated as tax resident for all 3 years | Subject to IRAS administrative concession and facts of the case. |
Resident vs non-resident tax treatment
Generally taxed at progressive resident rates and may claim personal reliefs where eligible.
Generally taxed at 15% or resident rates, whichever results in a higher tax amount.
Director’s fees, consultation fees and other income may be taxed at different flat rates.
Tax residency examples
| Scenario | Days in Singapore | Likely result |
|---|---|---|
| Employee works in Singapore for the full year | 365 days | Likely tax resident |
| Foreigner works in Singapore from January to July | 183 days or more | Likely tax resident |
| Employee works in Singapore for 4 months | 61 to 182 days | Usually non-resident |
| Short business stay or short employment | 60 days or less | Usually non-resident, possible exemption for employment income if conditions are met. |
Important notes before using the result
| Item | What to check |
|---|---|
| Year of Assessment | Singapore tax is assessed by Year of Assessment, based on income earned in the previous calendar year. |
| Physical presence | Keep records of entry and exit dates, work period and employment contract dates. |
| 3-year concession | If you stay or work in Singapore for 3 consecutive years, special treatment may apply. |
| Personal reliefs | Non-residents are generally not entitled to personal reliefs. |
| Tax clearance | Foreign employees leaving Singapore may need tax clearance handled by the employer. |
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View All Guides →Frequently Asked Questions
Who is a tax resident in Singapore?
An individual is generally treated as a Singapore tax resident if they stay or work in Singapore for 183 days or more in the relevant calendar year.
What happens if I stay in Singapore for 61 to 182 days?
You are usually treated as a non-resident. Employment income is generally taxed at 15% or resident rates, whichever gives a higher tax amount.
What happens if I stay in Singapore for 60 days or less?
You are usually treated as a non-resident. Employment income may be exempt in some cases, but exceptions apply, such as directors, public entertainers and professionals.
Does a tax resident always pay less tax?
Not always. Tax residents may claim reliefs if eligible and are taxed at progressive rates. The actual tax depends on income level and available reliefs.
Can a foreigner be a Singapore tax resident?
Yes. A foreigner can be treated as a Singapore tax resident if they meet the tax residency conditions, such as staying or working in Singapore for 183 days or more.
What is the 3-year rule?
If a foreigner stays or works in Singapore continuously for 3 consecutive years, they may be treated as a tax resident for all 3 years under IRAS administrative concession.
Can non-residents claim tax reliefs?
Non-residents are generally not entitled to personal reliefs.
Is this tax resident calculator official?
No. SG Salary Tools provides general planning calculators only. For official treatment, check IRAS or seek professional tax advice.