Non-Resident Income Tax Formula Explained, With Examples
Every non-resident income tax result comes from one formula. Once you understand what goes into it, you can sanity-check any figure you are given, whether by an employer, a bank, a teacher or another website.
The formula
Tax = max(15% × employment income, resident tax on the same income).
What each input means
- Employment income in Singapore (S$): the value you enter in the calculator.
Example
For example, with these inputs:
- Employment income in Singapore (S$): 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$7,500.00
How the result changes
The table keeps the other inputs at their example values and changes employment income in singapore (s$).
| Employment income in Singapore (S$) | Tax at 15% flat rate | Tax at resident rates | Tax payable (higher of the two) |
|---|---|---|---|
| 50,000 | S$7,500.00 | S$1,250.00 | S$7,500.00 |
| 25,000 | S$3,750.00 | S$100.00 | S$3,750.00 |
| 37,500 | S$5,625.00 | S$462.50 | S$5,625.00 |
| 62,500 | S$9,375.00 | S$2,125.00 | S$9,375.00 |
| 75,000 | S$11,250.00 | S$3,000.00 | S$11,250.00 |
Why it matters
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.
Reliefs lower chargeable income before rates apply. Common ones include earned income relief, CPF relief for employee contributions, parent and handicapped parent relief, working mother's child relief, NSman relief, course fees relief, and relief for SRS contributions and CPF cash top-ups. Total personal reliefs are capped at S$80,000 a year.
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.
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.
Use the Non-Resident Income Tax Calculator to plug in your own numbers.
Run your own numbers: Non-Resident Income Tax Calculator