Non-Resident Tax Calculator Singapore (2026)

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.

Non-employment income (such as director fees, rental income, and consultant fees) earned by non-residents is generally taxed at a flat rate of 24% (the non-resident individual top marginal rate, raised from 22% with effect from YA2024). Interest, royalties, and certain payments are subject to withholding tax at varying rates.

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.

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.

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.

Visiting overseas employees on short assignments in Singapore are generally treated as non-residents. If they exercise employment in Singapore for 60 days or fewer in a calendar year, their employment income is exempt from Singapore income tax under the 60-day exemption rule. If they stay between 61 and 182 days, their employment income is taxed at the flat non-resident rate of 15% (or progressive rates if higher). Note that the 60-day exemption does not apply to public entertainers, professionals such as consultants and trainers, or company directors — these categories are taxed from day one of work in Singapore.

The 60-day rule exempts employment income from Singapore tax if you are a non-resident and you exercise employment in Singapore for 60 days or fewer in a calendar year. The 60 days do not need to be continuous — they are counted in aggregate across the year. The rule applies to ordinary employees of a foreign employer who are sent to Singapore for short assignments. It does not apply to public entertainers, professionals (e.g. consultants, trainers, coaches), or company directors. If you cross the 60-day threshold even by one day, your full employment income for the period becomes taxable at non-resident rates.

CPF contributions are generally not required for non-residents who are not Singapore Citizens or Permanent Residents — foreigners on Employment Pass, S Pass, Work Permit, and similar passes are not subject to CPF, regardless of how many days they spend in Singapore. CPF is mandatory only for Singapore Citizens and Permanent Residents employed in Singapore. Tax residency (the 183-day test) is a separate question from CPF eligibility (which depends on citizenship or PR status). A foreigner can therefore be a Singapore tax resident (≥183 days) without ever paying CPF.