How to Calculate Non-Resident Income Tax in Singapore: A Step-by-Step Guide

Updated 5 Oct 2026 in Tax & GST

Non-resident employees pay the higher of 15% flat or progressive resident rates on employment income, without personal reliefs.

Singapore's tax system is simple by global standards, but the progressive bands, reliefs and the 9% GST still trip people up. A quick calculation helps you set aside the right amount before IRAS sends your notice of assessment, or check that a bill has been worked out correctly.

What you need

• Employment income in Singapore (S$)

Step by step

1. Enter the employment income in singapore (S$).
2. The results update as you type, or press Calculate.
3. Read the tax at 15% flat rate first, then the supporting figures below it.

The formula

Tax = max(15% × employment income, resident tax on the same income).

Worked example

For example, with these inputs:

• Employment income in Singapore (S$): 50,000

the calculator returns:

• Tax at 15% flat rate: S$7,500.00
• Tax at resident rates: S$1,250.00
• Tax payable (higher of the two): S$7,500.00

A second example

Now change the inputs to:

• Employment income in Singapore (S$): 62,500

the calculator returns:

• Tax at 15% flat rate: S$9,375.00
• Tax at resident rates: S$2,125.00
• Tax payable (higher of the two): S$9,375.00

Practical tips

• Keep receipts and records for at least five years in case IRAS asks for them.
• GST-registered businesses must show prices inclusive of GST to consumers, so a listed retail price already includes the 9%.
• Non-residents cannot claim personal reliefs, which is why their effective rate is usually higher.
• Personal income tax relief is capped at S$80,000 a year in total.

Background

IRAS issues a notice of assessment, usually from April onwards, and tax is due within a month, although most people opt for interest-free GIRO instalments. Estimating your bill early means you can budget for it instead of being surprised.

Singapore taxes individuals on income earned in Singapore, with progressive rates for residents that start at 0% on the first S$20,000 of chargeable income and rise to 24% on income above S$1 million. Tax is assessed a year in arrears: income earned in 2025 is assessed in Year of Assessment 2026.

The Goods and Services Tax rose from 8% to 9% on 1 January 2024. Businesses with taxable turnover above S$1 million must register, and GST-registered retailers must quote prices to consumers inclusive of GST, so most shelf prices already include it.

Related calculations

• Rental (Lease) Stamp Duty Calculator: Calculates stamp duty on a tenancy agreement of four years or less at 0.4% of the total rent.
• Singapore Income Tax Calculator: Calculates resident individual income tax from YA2024 onwards using Singapore's progressive rates from 0% to 24%.
• Salary Income Tax Estimator: Estimates a resident employee's annual income tax from monthly salary and bonus, allowing for CPF relief and earned income relief.
• GST Calculator (9%): Adds Singapore's 9% Goods and Services Tax to a price.

Want to skip the arithmetic? The free Non-Resident Income Tax Calculator does all of this instantly and updates as you type.

Run your own numbers: Non-Resident Income Tax Calculator