Singapore Salary Tax for Foreigners: Rates, Residency Rules and Examples
How much tax do foreigners pay on a salary in Singapore? Learn the resident and non-resident rules, the tax rates, and worked examples.
Foreigners working in Singapore pay tax in one of two ways: as a tax resident (progressive rates starting at 0%) or as a non-resident (a flat 15% or the resident rates, whichever gives the higher tax). Which one applies to you depends mainly on how many days you stay in Singapore.
Want a quick number? Use our Singapore salary tax calculator.
Are You a Tax Resident or Non-Resident?
In general, you are a tax resident if you live or work in Singapore for 183 days or more in a calendar year. Many foreigners on an Employment Pass who stay the full year are tax residents. If you stay less than 183 days, you are usually a non-resident. IRAS decides each case, so check their guidance if your situation is unusual.
Singapore Salary Tax Rates for Residents
Residents pay tax on chargeable income (salary minus reliefs) using progressive rates:
| Chargeable income | Rate |
|---|---|
| First S$20,000 | 0% |
| Next S$10,000 | 2% |
| Next S$10,000 | 3.5% |
| Next S$40,000 | 7% |
| Next S$40,000 | 11.5% |
| Next S$40,000 | 15% |
| Next S$40,000 | 18% |
| Next S$40,000 | 19% |
| Next S$40,000 | 19.5% |
| Next S$40,000 | 20% |
| Next S$180,000 | 22% |
| Next S$500,000 | 23% |
| Above S$1,000,000 | 24% |
Rates change from time to time, so confirm the latest table on the IRAS website before you file.
Singapore Tax for Non-Residents
Non-residents pay a flat 15% on employment income, or the resident progressive rates, whichever results in more tax. At most salary levels the flat 15% is the higher one, so non-residents usually pay much more than residents at the same salary.
Worked Example 1: S$60,000 Salary (Resident, Before Reliefs)
- First S$20,000: S$0
- Next S$10,000 at 2%: S$200
- Next S$10,000 at 3.5%: S$350
- Remaining S$20,000 at 7%: S$1,400
Total tax: about S$1,950, an effective rate of around 3.25%.
Worked Example 2: S$100,000 Salary (Resident, Before Reliefs)
Tax on the first S$80,000 is S$3,350. The next S$20,000 at 11.5% is S$2,300.
Total tax: about S$5,650, an effective rate of about 5.65%.
Same S$60,000 as a Non-Resident
15% of S$60,000 = S$9,000. That is more than four times the resident tax in Example 1, which is why your residency status matters so much.
Do Foreigners Pay CPF?
CPF contributions are for Singapore citizens and permanent residents. Foreigners on work passes generally do not contribute to CPF, which can make take-home pay higher than for a local on the same salary.
Reliefs That Can Lower Your Tax
Residents can claim reliefs such as earned income relief, course fees relief and others, depending on their situation. Non-residents generally cannot claim them. The examples above ignore reliefs, so your real tax can be lower.
Common Mistakes
- Assuming a long-term stay automatically makes you a resident in your first year
- Forgetting bonuses and allowances, which are taxable
- Ignoring the 183-day count when you leave or arrive mid-year
- Using old rate tables
FAQ
Do foreigners pay income tax in Singapore?
Yes. Anyone earning employment income in Singapore is taxed on it, whatever their nationality.
What is the tax rate for foreigners in Singapore?
Residents pay progressive rates from 0%, and non-residents pay a flat 15% or the resident rates, whichever is higher.
Is there a tax-free amount?
Residents pay no tax on the first S$20,000 of chargeable income.
How do I calculate my Singapore salary tax?
Subtract your reliefs from your salary, then apply the rate table above, or use our Singapore salary tax calculator.
*This guide is for general information, not tax advice. Check IRAS for the current rates and your own situation.*
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