Note: the NOR scheme closed to new applicants at the end of 2020. It remains available for those who had initiated a claim by that date and ran until the end of 2024. Individuals who qualified for the NOR scheme are permitted to enjoy their NOR tax concessions until their NOR status expires so long as they continue to meet the stipulated conditions (iras.gov.sg).
The NOR (not ordinarily resident) scheme is intended to attract inbound talent to Singapore. An individual who is accorded the NOR status can enjoy one or more of the following tax concessions provided that the qualifying criteria of each of the tax concessions are met:
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