Singapore Personal Tax Rates for Non-Residents

Singapore's personal income tax system is designed to be straightforward and business-friendly, making it an attractive destination for professionals and expatriates. Non-residents, however, are subject to different tax rates and rules compared to tax residents. This guide provides a comprehensive overview of the 2025 Singapore personal tax rates for non-residents, how they apply, and key compliance considerations.

Who Qualifies as a Non-Resident for Tax Purposes in 2025?

You are classified as a non-resident in Singapore if:

• You are a foreigner who has stayed or worked in Singapore for less than 183 days during the calendar year 2024.
• You are a director of a company, public entertainer, or professional earning income from Singapore but do not meet the residency criteria.

If you qualify as a tax resident, refer to our Guide to 2025 Singapore Personal Tax Rates for Residents for details.

2025 Singapore Personal Tax Rates for Non-Residents

Tax Exemptions and Reliefs for Non-Residents

• Short-Term Employment Exemption: Employment income is exempt if work in Singapore is for 60 days or fewer in a calendar year (not applicable to directors, public entertainers, or professionals).
• Avoidance of Double Taxation Agreements (DTAs): Reduced tax rates or exemptions may apply for non-residents from countries with DTAs.

How to File Taxes as a Non-Resident

1. Determine Your Filing Requirement: Check if IRAS has notified you to file a tax return.
2. Prepare Your Documents: Gather relevant income statements, such as Form IR8A for employment income.
3. File via IRAS myTax Portal: Use Singpass or IRAS Unique Account (IUA) to submit your tax return online.
4. Declare All Income: Ensure all Singapore-sourced income is accurately reported.
5. Submit Before the Deadline: File your return by April 15, 2025.

Penalties for Non-Compliance

• Late Filing Penalty: Penalties range from S$200 to S$1,000.
• Late Payment Penalty: 5% penalty on unpaid taxes, plus an additional 1% per month (capped at 12%).
• Prosecution: Continued non-compliance may result in legal action and higher fines.

How Apexia Corporate Advisory Can Help

• Tax Filing Assistance: Ensure accurate and timely filing of your tax returns.
• DTA Advisory: Guidance on leveraging double taxation agreements for reduced tax liabilities.
• Income Structuring: Optimize your income structure to minimize tax exposure.
• Audit Support: Assistance in responding to IRAS queries or audits.

Contact us today for expert tax assistance.