If you work in Singapore and you are in Singapore for less than 183days
Different tax rates apply for tax residents and non-residents. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:
Otherwise, you will be treated as a non-resident for a particular YA for Singapore tax purposes.
Taxes on Employment Income
The employment income of non-residents is taxed at the flat rate of 15% or the progressive resident tax rates (see table above), whichever is the higher tax amount.
Taxes on Director’s fee, Consultation fees and All Other Income
From YA 2017, the tax rates for non-resident individuals (except certain reduced final withholding tax rates) has been raised from 20% to 22%. This is to maintain parity between the tax rates of non-resident individuals and the top marginal tax rate of resident individuals.
| Type of Income | Non-resident individual tax rate / withholding tax rate from YA 2017 | |
|---|---|---|
| (a) | Director’s remuneration | 22% |
| (b) | Income derived from activity as a non-resident professional (consultant, trainer, coach, etc.) | 15% of gross income or 22% of net income |
| (C) | Income derived from activity as a non-resident public entertainer (artiste, musician, sportsman, etc.) | 10% concessionary rate (No change) |
| (d) | Other income e.g. rental income derived from a Singapore property | 22% |
| (e) | SRS withdrawal by a non-citizen SRS member | 22% |
| (f) | Interest, royalty etc. | Reduced final withholding tax rate (subject to conditions) as follows: Interest: 15% Royalty: 10% OR 22% if reduced final withholding tax rate is not applicable. |
| (g) | Pension | 22% |
