Living in Singapore: tax residency, tax brackets from 0 to 24 % and foreign-source income

A foreigner is considered a tax resident of Singapore if they have stayed or worked there for at least 183 days during the previous calendar year, or for three consecutive years. The resident tax brackets start at 0 % and rise to 24 % for income exceeding one million Singapore dollars. Foreign-source income received by a resident is exempt under conditions specified by the IRAS (Integrated Retirement System), but taxation in France is assessed separately. This page reports the information provided by the Singapore tax authority; it does not address dividends, interest, or local social security contributions.

Resident or non-resident: the counting of days

The IRAS, Singapore's tax authority, distinguishes three situations based on the length of stay during the year.

The IRAS page dedicated to foreigners adds four rules.

• The 183-day criterion relates to the previous calendar year: "for at least 183 days in the previous calendar year". Tax is calculated on the previous year: the 2026 tax year covers income from January 1 to December 31, 2025.
• Three consecutive years Your stay or work also makes you a resident.
• A so-called "two-year" concession« aims for a job spanning two calendar years, with at least 183 days in total, excluding administrators, artists and liberal professions.
• A work permit valid for at least one year leads to treatment as a resident. However, the status is reviewed upon departure for tax purposes, when employment ends.

A citizen or permanent resident is considered a resident if they normally reside in Singapore, excluding temporary absences. This IRAS page is undated and belongs to the site's old structure. Its table does not specify the year of calculation, while its definition refers to the previous calendar year: the rule should be confirmed with IRAS before a decision is made.

The tax scale for residents since the 2024 tax year

An IRAS document reproduces the resident tax schedule "starting with the 2024 tax year." Another IRAS document, dedicated to the 2022 Budget, indicates the increase in top marginal tax rates starting this year: 23 % from $500,000 to $1,000,000, and 24 % above that.

These documents are undated. An IRAS page on the tax changes in the 2026 Budget exists, but its content could not be read: please check the tax schedule for your tax year.

Foreign source income: exemption and its limits

The IRAS guide on the exemption of foreign-source income (fifth edition, January 30, 2026) concerns resident individuals. It sets out four points.

• Foreign source income received in Singapore Income from a resident individual is exempt under section 13(7A)(b) of the Income Tax Act, where the administration is satisfied that the exemption is beneficial to it.
• The income received through a partnership in Singapore are excluded from this provision.
• Income is received when it is "remitted to, transmitted or brought into Singapore".
• Income from business conducted in Singapore remains taxable, whether or not it is received in Singapore.

The guide is aimed at residents. It does not address the case of non-residents.

Capital gains: the IRAS position and its nuance

According to the IRAS guide on capital gains from the sale of foreign assets (third edition, June 6, 2025), "Currently, gains from the sale of foreign assets that are capital in kind are not taxable." Three nuances are outlined in the same guide.

• Business gains are taxed as income when received in Singapore. The nature of the gain is determined on a case-by-case basis.
• Section 10L, applicable since January 1, 2024, refers to "entities". The guide thus designates any legal person (including companies and limited liability partnerships), but not a natural person, as well as general partnerships, limited partnerships and trusts.
• The exemption in section 13(1)(zu) is titled "Exemption from Tax for Individuals Who Receive Gains from the Sale of Foreign Assets by an Entity" in the guide: it applies to individuals who receive gains from the sale of foreign assets by an entity. It is not granted if the gains are business income.

To write "Singapore does not tax capital gains" without these nuances would be inaccurate.

Inheritance: no inheritance tax since 2008, no inheritance agreement

IRAS states that inheritance tax ("Estate Duty") was abolished for deaths effective February 15, 2008. The official list of French tax treaties classifies the Franco-Singaporean treaty among those concerning income tax, without mentioning inheritance. This page does not address the transfer of French or European assets.

What France continues to watch

Being a tax resident in Singapore is not sufficient to cease being a tax resident in France. French tax domicile is based on three alternative criteria: the home or principal place of residence, professional activity (carried out as the principal occupation according to tax doctrine), and the center of economic interests. The tax authorities state: "It is sufficient that one of the criteria be met.".

If both states consider you a resident, Article 4, paragraph 2 of the convention establishes the following criteria in order: permanent home, center of vital interests, habitual residence, and finally, the agreement of the competent authorities. Nationality is not included in this list. Further details can be found on our page about the convention.

What this page does not cover

Dividends and interest, non-resident taxes other than those mentioned, local social security, stamp duties, family office incentives, and long-term residence permits are not covered: the relevant official sources were not consulted. Employment permits are addressed on our Employment Pass and ONE Pass pages.

Employment income of 300,000 S$: numerical example (fictitious profile)

Situation. A French executive, a fictitious profile, receives 300,000 Singapore dollars of taxable employment income in 2025. Reliefs and deductions are left aside to compare the two statuses.

Issue. He spent 120 days in Singapore in 2025 and does not know what treatment applies.

Strategy. He applies the IRAS rule for 61 to 182 days, then compares it to the residents' scale.

Result. At the resident rate, the tax would be 40,550 S$. At 15 %, it would be 45,000 S$. For 120 days, the IRAS (Regional Tax Administration) retains the higher amount: 45,000 S$, which is 4,450 S$ more than the resident rate. With 183 days or more, the progressive tax scale applies, and tax relief may be claimed, although the amount is not specified here.

What changes depending on your situation

• The number of days spent in Singapore during the calendar year, and the duration of your employment.
• Your job title and the date of termination of employment, which triggers the status review.
• The nature of your income: employment, activity carried out in Singapore, foreign income received or not.
• The nature of a gain: capital or commercial.
• Your French tax residence, which is assessed independently.

These points are examined on a case-by-case basis. No tax results can be announced without this review.