Non-Resident Income Tax in Singapore: Your Questions Answered
These are the questions people ask most often about non-resident income tax. Each answer is short; follow the links for the full detail.
What does a non-resident income tax calculation tell me?
Non-resident employees pay the higher of 15% flat or progressive resident rates on employment income, without personal reliefs.
What is the formula?
Tax = max(15% × employment income, resident tax on the same income).
What do I need to enter?
Employment income in Singapore (S$).
Is this the same as my IRAS bill?
It is an estimate based on the published rates. Your notice of assessment will reflect all reliefs, rebates and income IRAS holds for you.
Can you show an example?
For example, with these inputs:
- Employment income in Singapore (S$): 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
Any tips?
- GST-registered businesses must show prices inclusive of GST to consumers, so a listed retail price already includes the 9%.
- Personal income tax relief is capped at S$80,000 a year in total.
- Restaurant '++' prices add a 10% service charge first, then 9% GST on the 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.
Try it yourself with the Non-Resident Income Tax Calculator.
Run your own numbers: Non-Resident Income Tax Calculator