All income earned in Singapore is subjected to tax. The amount to be tax will differ depending on your status as a tax resident or non-resident. This article gives you an overview of the Singapore personal income tax rate for foreigners.
You will be considered as a tax resident if you have stayed or work in Singapore for 183 days or more in a year (excludes director of a company). Else, you will be considered as a non-resident of Singapore for taxation purposes.
Tax residents will have their income taxed at a progressive rate up to a maximum of 22%.
Resident Tax Rates: From YA 2017 Onwards
| Chargeable Income | Income Tax Rate (%) | Gross Tax Payable (%) |
| First $20,000
Next $10,000 |
0
2 |
0
200 |
| First $30,000
Next $10,000 |
–
3.50 |
200
350 |
| First $40,000
Next $40,000 |
–
7 |
550
2,800 |
| First $80,000
Next $40,000 |
–
11.5 |
3,350
4,600 |
| First $120,000
Next $40,000 |
–
15 |
7,950
6,000 |
| First $160,000
Next $40,000 |
–
18 |
13,950
7,200 |
| First $200,000
Next $40,000 |
–
19 |
21,150
7,600 |
| First $240,000
Next $40,000 |
–
19.5 |
28,750
7,800 |
| First $280,000
Next $40,000 |
–
20 |
36,550
8,000 |
| First $320,000
In excess of $320,000 |
–
22 |
44,550 |
Non-residents Tax Rates
Employment Income – the employment income of non-residents is taxed at a flat rate of 15% or the progressive resident tax rate, whichever is the higher tax amount.
Directors’ fees, Consultation Fees and All Other Income – flat rate of 22%
For employment of 60 days or less in a year, the employment income earned is tax exempted. This exemption does not apply for a director of a company, a public entertainer or exercising a profession in Singapore.