How does Singapore determine tax residency using the 183-day rule for YA2025?

Singapore determines your tax residency status based on the number of days you are physically present in Singapore during the calendar year preceding the Year of Assessment (YA). For YA2025, this means your presence in calendar year 2024.

You are a tax resident if any of these apply:

• You are a Singapore Citizen (SC) or Permanent Resident (PR) who normally resides in Singapore.
• You are a foreigner who was physically present or exercised employment in Singapore for 183 days or more in the calendar year 2024.
• You are a foreigner who worked in Singapore continuously for at least 183 days spanning two consecutive calendar years.

Non-resident tax treatment is significantly different:

• Employment income is taxed at a flat rate of 15% or the progressive resident rate, whichever yields a higher tax.
• Director's fees, consultant fees, and other income are taxed at 24% (the prevailing corporate tax rate for non-residents from YA2024 onwards).
• Non-residents do not qualify for personal tax reliefs or deductions.

Short-term employment exemption: If you are in Singapore for 60 days or fewer in a calendar year for employment, your employment income is exempt from tax (unless you are a director, public entertainer, or exercising a profession). This is known as the short-term visit exemption.

IRAS may also consider your economic and social ties to Singapore when assessing residency in borderline cases.