Singapore’s personal income tax is low, simple, and one of the reasons professionals move here. But how much you pay depends on your tax residency, not your nationality. This guide explains Singapore income tax for foreigners and Singapore PR holders in 2026: the rates, the 183-day rule, what is taxed, and what is not.
Quick answer: Singapore taxes on residency, not citizenship. Tax residents (citizens, PRs, and foreigners who work here 183 days or more in a year) pay progressive rates from 0% to 24%. Non-residents pay a flat 15% on employment income (or resident rates, whichever is higher) and 24% on most other income. There is no capital gains tax, and most foreign-sourced income is not taxed. Returns are filed with IRAS, usually by 18 April.
Tax residency: the key factor
Your rate depends on whether you are a tax resident. You are a tax resident if you are:
- A Singapore citizen or Permanent Resident who resides here, or
- A foreigner who has worked or stayed in Singapore for 183 days or more in the year, or
- Working here continuously across three consecutive years (a concession that treats all three years as resident).
Everyone else is a non-resident for tax, which is taxed differently.
Resident tax rates (0% to 24%)
Tax residents pay progressive rates: the first slice of income is taxed low (the first S$20,000 is 0%), and higher bands are taxed more, up to a top marginal rate of 24% for YA2026. A few reference points:
| Chargeable income | Marginal rate |
| First S$20,000 | 0% |
| S$30,001 to S$40,000 | 3.5% |
| S$80,001 to S$120,000 | 11.5% |
| S$160,001 to S$200,000 | 18% to 19% |
| Above S$1,000,000 | 24% |
Residents also enjoy personal reliefs (for dependants, CPF, courses, and more) that reduce the tax further. Confirm the current bands with IRAS.
Non-resident tax rates
If you are a non-resident:
- Employment income is taxed at a flat 15%, or at resident rates, whichever gives the higher tax.
- Director’s fees and most other income are taxed at 24%.
- Non-residents do not get personal reliefs.
This is why spending 183+ days here (becoming a tax resident) usually results in lower tax for a working foreigner.
What is not taxed
Singapore’s system is favourable:
- No capital gains tax.
- No tax on most foreign-sourced income received by individuals.
- No inheritance or estate duty.
You are generally taxed on income earned in or derived from Singapore.
How PRs are taxed
PRs are tax residents, so they pay the progressive resident rates and get reliefs, the same as citizens. PRs also contribute to CPF, which is separate from income tax; see our guide on CPF for PRs. A clean, consistent tax record also strengthens a future PR or citizenship application, as our guide on what ICA really evaluates explains.
Filing your taxes
- Who files: most employees have income auto-included, but you file a return if IRAS asks or you have other income.
- When: by 18 April (e-filing) each year, for the previous year’s income.
- How: online via the IRAS myTax Portal with Singpass.
How First Immigration can help
Tax residency ties closely to your immigration status and plans. First Immigration helps you:
- Understand how your status (foreigner, PR, citizen) affects tax and CPF.
- Plan the move from work pass to PR, and the financial picture.
- Prepare a strong PR or citizenship application.
See our guides on PR benefits and how to apply for Singapore PR, or speak to our consultants through the contact page.
Frequently asked questions
How is personal income tax calculated in Singapore?
On residency, not nationality. Tax residents pay progressive rates from 0% to 24%; non-residents pay a flat 15% on employment income (or resident rates, whichever is higher) and 24% on most other income.
What is the 183-day rule?
A foreigner who works or stays in Singapore for 183 days or more in a year is treated as a tax resident for that year, paying the lower progressive rates.
Are PRs taxed as residents?
Yes. PRs are tax residents, paying progressive resident rates and receiving personal reliefs, the same as citizens.
What is the top income tax rate in Singapore?
The top marginal rate for residents is 24% for YA2026, on chargeable income above S$1 million.
Does Singapore tax foreign income?
Generally no. Most foreign-sourced income received by individuals is not taxed. You are taxed on income earned in or from Singapore.
Is there capital gains tax in Singapore?
No. Singapore has no capital gains tax.
When do I file my taxes?
By 18 April each year (e-filing) for the previous year’s income, through the IRAS myTax Portal with Singpass.
Do non-residents get tax reliefs?
No. Personal reliefs are for tax residents only.
