Guide to Singapore Not Ordinarily Resident Scheme (NOR Scheme)

Singapore's Not Ordinarily Resident (NOR) Scheme was a tax incentive designed to attract global talent and senior executives to work in Singapore. It has since lapsed: NOR status was last granted for the Year of Assessment 2020, and the final five-year award expired after YA 2024. This guide explains how the scheme worked, for reference.

What is the NOR Scheme?

The NOR Scheme was a tax concession introduced by the Singapore Government to encourage highly skilled global talent to relocate to Singapore. It offered qualifying individuals tax savings over five consecutive Years of Assessment. It is closed – no new status has been granted since YA 2020.

Key Benefits of the NOR Scheme

• Time Apportionment of Employment Income: Tax is levied only on the portion of your employment income attributable to the number of days you worked in Singapore.
• Tax Exemption on Employer Contributions: Employer contributions to non-mandatory overseas pension funds or social security schemes are exempt from tax.

Eligibility Criteria (as they applied)

• Be a tax resident in Singapore (meeting the 183-day rule).
• Not have been a Singapore tax resident in the three preceding Years of Assessment.
• Earn Singapore employment income of at least S$160,000 in the year.

Application Process (closed)

• Applications were submitted to IRAS by 15 April of the Year of Assessment. Applications are no longer accepted.
• Supporting documents (income proof, residency status) were required.
• IRAS approval, once granted, was valid for five consecutive Years of Assessment.

Tax Obligations

• Declare worldwide income.
• Maintain time apportionment records.
• File annual tax returns on time.

Common Mistakes to Avoid

• Failing to meet the 183-day residency rule.
• Incomplete documentation.
• Misreporting days worked in Singapore.

Expiry of the NOR Scheme

The NOR Scheme ceased after the Year of Assessment 2020. However, individuals who qualified before expiry can enjoy the full five-year benefit.

Who the Scheme Was Aimed At

• Senior executives with global responsibilities.
• Professionals who frequently travel for work.
• High-income earners optimizing their tax position.

How Apexia Corporate Advisory Can Help

• Historical NOR matters: Advice where a past NOR award still affects prior-year filings.
• Current alternatives: Guidance on the reliefs and schemes now available to relocating executives.
• Tax Compliance: Ensure accurate reporting and compliance.
• Advisory Services: Personalized tax optimization strategies.