Non-Resident Income Tax Results at a Glance: Quick Reference Table
Sometimes you only need a ballpark figure. This page lists non-resident income tax results for a range of common inputs, so you can see the pattern at a glance.
| Inputs | Tax at 15% flat rate | Tax at resident rates | Tax payable (higher of the two) |
|---|---|---|---|
| Employment income in Singapore: 50,000 | S$7,500.00 | S$1,250.00 | S$7,500.00 |
| Employment income in Singapore: 25,000 | S$3,750.00 | S$100.00 | S$3,750.00 |
| Employment income in Singapore: 37,500 | S$5,625.00 | S$462.50 | S$5,625.00 |
| Employment income in Singapore: 62,500 | S$9,375.00 | S$2,125.00 | S$9,375.00 |
| Employment income in Singapore: 75,000 | S$11,250.00 | S$3,000.00 | S$11,250.00 |
| Employment income in Singapore: 100,000 | S$15,000.00 | S$5,650.00 | S$15,000.00 |
How these were worked out
Tax = max(15% × employment income, resident tax on the same income).
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.
You are generally a tax resident if you are a citizen or PR who normally lives here, or a foreigner who has stayed or worked in Singapore for at least 183 days in the calendar year. Non-residents do not get personal reliefs and are taxed differently, which is why residency status matters so much for expatriates.
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.
Tips
- 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.
- Restaurant '++' prices add a 10% service charge first, then 9% GST on the total.
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.
For your exact numbers, use the Non-Resident Income Tax Calculator.
Run your own numbers: Non-Resident Income Tax Calculator