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Singapore · tax residency · 2026

How many days make you tax resident in Singapore?

183days
Tax residency thresholdchecked 2026-08-18 · iras.gov.sg

183 days At least 183 days of stay/work in the previous calendar year (income is assessed on a preceding-year basis) makes you tax resident in Singapore — but the day count is only the test people know about.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Inland Revenue Authority of Singapore (IRAS) publishes them at iras.gov.sg, checked 18 August 2026.

Day threshold
183 days At least 183 days of stay/work in the previous calendar year (income is assessed on a preceding-year basis)
Tax year
1 January – 31 December (assessed in the following Year of Assessment)
Other tests
Singapore Citizens and Singapore Permanent Residents who normally reside in Singapore apart from temporary absences are residents. Two administrative concessions extend residence to foreigners: the THREE-YEAR concession (stay or work in Singapore continuously for 3 consecutive years — resident for all 3 years even if under 183 days in the first and third year) and the TWO-YEAR concession (employment straddling 2 calendar years where the employment period plus physical presence immediately before/after covers a continuous period of at least 183 days — resident for both years; applies to foreign employees entering from 1 Jan 2007 but excludes company directors, public entertainers and professionals). Foreigners issued a work pass valid for at least 1 year are also treated as tax resident, subject to review at tax clearance.
Worldwide income
No — territorial system
Special regimes
Non-resident employment exercised in Singapore for 60 days or less in a calendar year is exempt from tax (this does not apply if the stay covers three continuous years or more, and does not apply to company directors, public entertainers or professionals). Non-resident employment income is taxed at a flat 15% or at resident progressive rates, whichever is higher; other non-resident income is taxed at 24%.
Authority
Inland Revenue Authority of Singapore (IRAS)
Official page
iras.gov.sg
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

Singapore is effectively territorial for individuals. IRAS: "As a tax resident: You will be taxed on all income earned in Singapore; Your foreign-sourced income (with the exception of those received through partnerships in Singapore) brought into Singapore is tax-exempt" — so residents are NOT taxed on worldwide income. Day counting: the number of days of employment includes weekends and public holidays, and temporary absences (overseas leave) or absences incidental to employment (business trips) still count towards the total. If stay is less than 183 days you are a non-resident. Resident rates are progressive from 0% to 24%. IRAS also states generally: "income earned in or derived from Singapore is chargeable to income tax, while overseas income received in Singapore is not taxable, except in some circumstances."

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Singapore to work remotely, the Singapore digital nomad visa page covers the permission side.

Sources

Questions people ask about Singapore tax residency

How many days can you spend in Singapore before becoming tax resident?

183 days At least 183 days of stay/work in the previous calendar year (income is assessed on a preceding-year basis) makes you tax resident in Singapore; the system is territorial, so foreign income may fall outside it. Days are not the only route in: Singapore Citizens and Singapore Permanent Residents who normally reside in Singapore apart from temporary absences are residents. Two administrative concessions extend residence to foreigners: the THREE-YEAR concession (stay or work in Singapore continuously for 3 consecutive years — resident for all 3 years even if under 183 days in the first and third year) and the TWO-YEAR concession (employment straddling 2 calendar years where the employment period plus physical presence immediately before/after covers a continuous period of at least 183 days — resident for both years; applies to foreign employees entering from 1 Jan 2007 but excludes company directors, public entertainers and professionals). Foreigners issued a work pass valid for at least 1 year are also treated as tax resident, subject to review at tax clearance. Checked 18 August 2026 against iras.gov.sg.

When is Singapore's tax year?

1 January – 31 December (assessed in the following Year of Assessment). Day counts are measured against that year unless the rule names a different period — here, At least 183 days of stay/work in the previous calendar year (income is assessed on a preceding-year basis).

Are residents of Singapore taxed on worldwide income?

Not in the usual way: Singapore taxes on a territorial basis, so foreign-source income may fall outside the net. Non-resident employment exercised in Singapore for 60 days or less in a calendar year is exempt from tax (this does not apply if the stay covers three continuous years or more, and does not apply to company directors, public entertainers or professionals). Non-resident employment income is taxed at a flat 15% or at resident progressive rates, whichever is higher; other non-resident income is taxed at 24%. Confirm your own position with the authority or an adviser.

Is there a special tax regime for people moving to Singapore?

Non-resident employment exercised in Singapore for 60 days or less in a calendar year is exempt from tax (this does not apply if the stay covers three continuous years or more, and does not apply to company directors, public entertainers or professionals). Non-resident employment income is taxed at a flat 15% or at resident progressive rates, whichever is higher; other non-resident income is taxed at 24%. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Singapore?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Singapore, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.