Singapore: Tax Residency of Foreigners

The Inland Revenue Authority of Singapore (IRAS), the Singapore’s tax regulator, treats non-Singaporean and non-Singapore permanent resident individuals as non-resident for tax purposes. Such individuals, depending on their tax-residency status, are liable to income tax on all income derived from or accrued in Singapore.  We summarize the guidance issued by IRAS for your reference.

  1. Tax-residency of Foreigners in Singapore
  2. The Not Ordinarily Resident Scheme
  3. Tax Filing Dates in Singapore for Personal Income Taxes

If you have any queries on how these may affect your business, please feel free to contact us.

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For more information please contact:

Asian Tax Advisory Singapore:

Daniela Radrizzani
Tel: (65) 6980 5627

600 North Bridge Road
# 13-05 Parkview Square
Singapore 188778

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