Singapore tax guideArriving
Your first year in Singapore
60 days
Short visits are exemptShort-term employment of 60 days or less may be exempt. Directors, public entertainers and professionals are excluded.183 days
When you become residentConcessions can make you resident in a short first or last year.Ended
NOR schemeThe last NOR status was granted for YA 2020 and expired by YA 2024. New applications are closed.Your home country
Where are you coming from?
Moving here does not always end your tax ties at home. Pick a country to see the treaty position and what you may still need to file.2
United States and SingaporeNo comprehensive income tax treaty- The US taxes its citizens on worldwide income, wherever they live.
- You may exclude part of your earnings (FEIE) or claim credit for Singapore tax paid (FTC).
- Report Singapore bank accounts on FBAR if they total more than US$10,000.
Leaving
Tax clearance when you leave
If you are a foreign employee stopping work in Singapore, your employer must seek tax clearance for you with Form IR21.1
- 1Your employer files IR21 at least one month before you stop workAlso needed if you are posted overseas or leave for more than three months.
- 2Your employer holds back money due to youFinal salary, bonus and leave pay, until IRAS confirms tax is settled.
- 3IRAS processes tax clearancePay it, and the money held back is released to you.
FAQ
Common questions
Yes. Your employer files Form IR21 and holds back money due to you until IRAS confirms your tax is paid.
A tax treaty between Singapore and your home country usually prevents this. The US has no comprehensive income tax treaty with Singapore, so Americans rely on US credits and exclusions.
No. The last NOR status was granted for YA 2020 and could remain valid through YA 2024. It is no longer available.
Sources
Sources checked on 27 October 2026- 1IRAS — Tax clearancewww.iras.gov.sg/taxes/individual-income-tax/employers/tax-clearance-for-foreign-spr-employees-(ir21)/tax-clearance-for-employees
- 2IRAS — Official treaty directorywww.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore/list-of-dtas-limited-dtas-and-eoi-arrangements
- 3IRAS — Tax residencywww.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency