Income Tax in Singapore for Foreign Workers: The Basics
If you're a foreigner working in Singapore, your income tax depends mainly on your tax residency status, rather than nationality. Foreigners who stay or work in Singapore for at least 183 days in the relevant period may qualify as tax residents. However, IRAS also has other rules for people working across calendar years or staying in Singapore for consecutive years.
Resident vs Non-Resident: What's the Difference?
| Status | Employment Income | Personal Tax Reliefs | Other Income |
|---|---|---|---|
| Tax Resident | Progressive rates from 0%–24% | Eligible | Generally taxed under resident rules |
| Non-Resident | 15% or resident rates, whichever is higher | Not eligible | Certain income generally taxed at 24% |
*General guide based on IRAS rules applicable as of 2026. Tax residency can depend on the exact period of stay and employment, check individual circumstances with IRAS.
Resident Progressive Rates
For Singapore tax residents, personal income tax is progressive. This means you don't pay the highest tax rate on your entire salary. Instead, different portions of your chargeable income are taxed at different rates.
From YA2024 onwards, the rates are:
| Chargeable Income (SGD) | Tax Rate |
|---|---|
| First 20,000 | 0% |
| 20,001 – 30,000 | 2% |
| 30,001 – 40,000 | 3.5% |
| 40,001 – 80,000 | 7% |
| … rising to above 1,000,000 | 24% |
*The 24% rate applies only to chargeable income above SGD 1 million, not to your entire salary.
What Foreign Workers Should Know
- No CPF: Foreign employees who are not Singapore Citizens or PRs generally do not make CPF contributions. Detail: CPF (Singapore) & EPF (Malaysia): Do Foreigners Contribute?.
- Short-term employment: Employment exercised in Singapore for 60 days or less in a calendar year may be exempt from tax, subject to exceptions.
- Different rules for other income: Director's fees, consultancy income and certain other income may be taxed differently, especially for non-residents.
- Year of Assessment: Income earned in 2025 is generally assessed in YA2026.
How this compares to Malaysia
Malaysia generally taxes non-resident individuals at 30%, while Singapore uses different rules depending on your tax residency and type of income.
So when comparing a Singapore and Malaysia job offer, don't look at the headline tax rate alone. Your tax residency, salary, tax reliefs and mandatory contributions all affect your actual take-home pay.
For a practical comparison, see: Take-Home Pay: Singapore vs Malaysia After Tax.
Frequently asked questions
How much income tax do foreigners pay in Singapore?
Am I a tax resident in Singapore?
Do foreign workers pay CPF in Singapore?
Is Singapore income tax higher or lower than Malaysia?
Where do I file and pay?
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