Tax residency
When Singapore taxes you
A visa lets you stay. It does not decide who taxes you. In Singapore that turns on a day count of about 183 days and the ties you keep, and it is the line that quietly reshapes what you take home.
When you become tax resident
Tax resident if physically present or employed in Singapore for 183 days or more in the calendar year (other qualifying tests apply for multi-year stays). Only Singapore-source income is taxed; foreign-source income is generally exempt even when received in Singapore, and there is no capital gains tax. Special regime: Singapore is territorial-leaning with no capital gains tax and no tax on most foreign-source income received by individuals. The Not Ordinarily Resident (NOR) scheme, which time-apportioned Singapore employment income for frequent travellers, lapsed after YA 2020 and is now largely historical.
Territorial-leaning: only Singapore-source income is taxed, foreign-source income is generally not taxed even when received by a resident (narrow partnership exception), and there is no capital gains tax. The Not Ordinarily Resident (NOR) scheme lapsed after YA 2020 and is now largely historical.
How your income is taxed
Progressive resident personal income tax from 0% to a 24% top rate (top rate applies above SGD 1,000,000, from YA 2024). No capital gains tax; foreign-source income received by individuals is generally not taxed.
The trap below the day count
Staying under 183 days does not make you safe. A permanent home available to you, a partner or children living in Singapore, or your centre of vital interests can create residence well below the count. And where two countries both claim you in the same year, a tax treaty tie-breaker decides, on your permanent home first, then your centre of vital interests, then where you habitually live. This is the part worth taking to a specialist.
Count your days against the threshold
The tracker counts the days you spend in each country and shows which cross their tax-residency line, Singapore included.
Keep reading
Researched from public sources, checked Jul 2026. Not expert-reviewed, and not legal or tax advice. Rules change; the sources and dates above are how you judge whether to rely on this or take it to a professional.