For details of tax residence rules in Singapore, see Tolley's Global Mobility: Personal Taxes, SG1.2.
Non-resident individuals with income from Singapore are subject to different tax regimes under domestic law. The regimes that apply depend on whether they are:
- Ìý
•ÌýÌýÌýÌý non-resident employees – see 6.5.1
- Ìý
•ÌýÌýÌýÌý non-resident employees – see 6.5.1
6.5.1ÌýÌýÌýÌý Non-resident employees
A non-resident employee is someone who performs services in Singapore under a contract of service (ie an employment contract). However, they do not meet the tax residency requirements and are therefore not tax resident in Singapore. For details of tax residence rules in Singapore, see Tolley's Global Mobility: Personal Taxes, SG1.2.
When such an individual leaves Singapore, their employer must obtain tax clearance as described in 6.4.
Whilst they are in Singapore and derive income from employment exercised in Singapore, the non-resident employee is either:
- Ìý
•ÌýÌýÌýÌý tax exempt, or
- Ìý
•
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Web page updated on 17 Mar 2025 15:33