Tax residency for new arrivals
I moved to Singapore in June. Am I a tax resident this year?
The situation
You are generally resident if you stay or work in Singapore for 183 days or more in the year. Special concessions can apply across two years.
The law
- Income Tax Act 1947, resident individual rates: Progressive resident rates from 0% up to 24% on chargeable income above S$1 million
What it means for you
If you started in June, you may not reach 183 days in the first year. A two-year administrative concession may treat you as resident for both years if you stay continuously across them. Keep travel records.
What to do
- Count days in Singapore.
- Check the two-year concession.
- Confirm with IRAS if unclear.
- Keep records.
We can do this for youIndividual income tax return for employees and self-employed: SGD 200