Singapore: foreign source income

For a Singapore tax resident, foreign-source income received in Singapore has been exempt since January 1, 2004, provided the Comptroller deems the exemption beneficial (IRAS guide). The exemption does not apply to income received through a Singapore partnership, nor to income from business activities carried out in Singapore. Therefore, everything depends on two questions: are you a resident, and where does the income originate?

This page follows the Singapore Tax Administration's guide, the IRAS (e-Tax Guide "Tax Exemption for Foreign-Sourced Income", fifth edition dated 30/01/2026). For residency and tax rates, it relies on two undated IRAS documents. The current pages of the IRAS website could not be accessed: the residency criteria and tax rates below are given with the limit of their source, are not compared to the current pages, and are not stated for the year 2027. Changes announced since then (Budget 2026) have not been verified. This page does not address capital gains from the disposal of foreign assets, which are covered on their own dedicated page.

The rule depends on your situation.

The guide defines foreign source income as foreign income not derived from business activities carried out in Singapore. Prior to June 1, 2003, residents were taxed on all foreign income received in Singapore, with tax credits (Section 50A in the absence of a tax treaty, Section 50 with a treaty). This treatment continues to apply even when the conditions for exemption are not met.

What does "received in Singapore" mean?«

The guide identifies three situations. Income is considered received in Singapore when it is given, transferred, or brought into Singapore. It is also considered received when it is used to pay off a debt incurred for business conducted in Singapore. Finally, it is considered received when it is used to purchase movable property brought into Singapore. The income does not need to have been earned after June 1, 2003. The guide links the exemption to the act of receiving the income: the date of receipt is the determining factor.

Who is a resident?

The guide does not define residency. The IRAS page for foreigners, which is undated and reflects the site's old structure, provides the following criteria. These criteria are not related to the current IRAS page:

• A citizen or permanent resident who normally resides in Singapore, excluding temporary absences, is a tax resident; ;
• A foreigner is considered a foreigner if they have stayed or worked in Singapore for at least 183 days during the previous calendar year; ;
• after three consecutive years of residence or work, the residence is valid for all three years, even if the number of days in the first and last year is less than 183 (administrative tolerance); ;
• a two-year tolerance applies to employment spanning two calendar years; ;
• The holder of a work permit valid for at least one year is treated as a resident, but the status is reviewed upon tax authorization to leave at the end of employment.

Days include weekends and public holidays. Temporary absences, such as business trips, are still counted. According to the same undated page, taxation is based on the previous year: the 2026 tax year covers income from January 1st to December 31st, 2025.

If you are not a resident

On the same undated page, IRAS states that all income earned in Singapore is taxable and that non-residents are not entitled to personal relief.

Directors' fees and other income of non-residents are generally taxed at 24 %. These rules, from an undated one-page document, are the only ones read for non-residents.

Residents' salary scale (undated IRAS document)

The IRAS document "from YA 2024 onwards," undated, provides the following tax brackets for taxable income, in Singapore dollars (S$). It has not been compared to the current IRAS page: do not assume it represents the 2027 tax brackets without verifying it on the IRAS website.

What the Franco-Singaporean convention says

The convention of January 15, 2015, in its consolidated text with the multilateral convention, governs cases of dual residence: permanent home, then center of vital interests, then habitual residence, then agreement of the competent authorities (Article 4, paragraph 2). It caps the withholding tax on dividends at 5 % (for companies holding at least 10 % of the capital) or 15 % in other cases (Article 10), and on interest at 10 % (Article 11). Gains not covered by the other paragraphs of Article 13 are taxable only in the State of residence of the transferor (Article 13, paragraph 4). France grants a tax credit against French tax, up to the limit of the corresponding French tax (Article 23, paragraph 2 a)). Our dedicated page provides further details of the convention.

Foreign dividends paid to Singapore: a numerical example (fictitious profile)

Situation. Julien, a fictitious consultant, moves to Singapore on March 1, 2026, and remains there until December 31, 2026. He receives S$ 300,000 in income from work carried out in Singapore. He also has S$ 80,000 deposited in foreign dividends into his Singapore account, outside of any partnership.

Issue. Is he a resident, and what portion of the tax does the exemption exclude?

Strategy. Count the days as per the IRAS (first and last days included), apply the exemption rule, then calculate the tax using the scale above. Assumptions: no personal relief; undated IRAS scale, not compared to current pages and not confirmed for the 2027 tax year (amounts are illustrative); the 80,000 S$s meet the guide's conditions, including the Comptroller's assessment.

Result.

The comparative calculation is theoretical and based on an undated tax schedule: dividends are not taxed if the exemption applies. It says nothing about potential taxation in France. The profile and its amounts are fictitious.

What changes depending on your specific case of foreign income

• Your number of days of attendance and the IRAS tolerances (three years, two years, work permit).
• The channel of receipt: account in Singapore, partnership, purchase of an asset brought into Singapore.
• The nature of the income: activity carried out in Singapore or passive foreign income.
• The "beneficial" exemption: the guide subjects it to the Comptroller's assessment.
• Changes to the scale or rules subsequent to the documents read.
• Your tax residence in France or Singapore, determined if necessary by the convention.

The rule depends on your situation. No results are guaranteed. Singapore law is validated with a local professional.