Non-Resident Tax Calculator Singapore (2026)
Calculate tax at 15% flat or progressive rates — whichever is higher for non-residents.
What is the Non-Resident Tax Calculator?
The Non-Resident Tax Calculator computes Singapore income tax for individuals present fewer than 183 days in a calendar year. IRAS taxes non-resident employment income at the higher of 15% flat rate or progressive resident rates, with no personal reliefs or rebates available.
infoEmployment income: higher of 15% flat or progressive. Other income: flat 24%.
Enter your income to see non-resident tax calculation
Total Tax
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Method
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Eff. Rate
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Quick Reference
- • Non-resident employment income: 15% flat or progressive rates (whichever is higher)
- • Director fees and consultant fees: 24% flat rate
- • Rental income for non-residents: 24% flat rate on net income
- • 183-day rule: present 183+ days = resident; fewer = non-resident
How Non-Resident Tax Works
If you are present in Singapore for fewer than 183 days in a calendar year, you are treated as a non-resident for tax purposes.
Non-resident employment income is taxed at 15% flat or progressive rates, whichever is higher. IRAS computes both and applies the higher amount. Non-residents do not qualify for personal tax reliefs or rebates.
Other income types like director fees and consultant fees are taxed at the prevailing rate of 24%. Rental income is also taxed at 24% for non-residents.
Non-Resident Tax Rates
Employment Income
15% flat or progressive rates (higher of the two)
Director Fees
24% flat rate
Rental Income
24% flat rate (on net rental income)
183-Day Rule
Present 183+ days = resident rates. Fewer than 183 days = non-resident rates.
Frequently Asked Questions
How is non-resident employment income taxed in Singapore?expand_more
Non-resident employment income is taxed at a flat rate of 15% or the progressive resident tax rates, whichever results in a higher tax amount. This ensures non-residents pay at least 15% on their employment income, even if progressive rates would yield a lower figure.
What about non-employment income for non-residents?expand_more
Non-employment income (such as director fees, rental income, and consultant fees) earned by non-residents is taxed at a flat rate of 24% (the prevailing corporate tax rate for certain income types, or withholding tax rates). Interest, royalties, and certain payments are subject to withholding tax at varying rates.
Who is considered a non-resident for tax purposes in Singapore?expand_more
You are a non-resident for tax purposes if you are physically present in Singapore for fewer than 183 days in the calendar year. This includes foreigners who work in Singapore for short-term assignments, as well as those who do not maintain a permanent home in Singapore.
What is the 183-day rule?expand_more
If you are physically present or exercise employment in Singapore for 183 days or more in a calendar year, you are treated as a tax resident for that year. If you are present for fewer than 183 days, you are a non-resident and subject to the higher of 15% flat rate or progressive rates on employment income.
Can non-residents claim tax reliefs in Singapore?expand_more
Generally, non-residents are not entitled to personal tax reliefs or the tax rebate available to residents. The flat 15% rate already takes into account the lack of reliefs. However, if the progressive rate (without reliefs) applies because it is higher, that rate is used instead.
Sources
- • IRAS (iras.gov.sg) — Non-resident tax rates, 183-day rule, and withholding tax provisions
- • IRAS — Director fee and rental income tax rates for non-residents