Expatriate tax ebook - Singapore

Facts and figures

Pre arrival procedures
Employment visas
Tax year
Tax returns and compliance
Income tax rates
Sample income tax calculation

Pre arrival procedures
An expatriate who requires a work visa must apply for this before taking up an employment in Singapore.

Employment visas
An expatriate taking up an employment in Singapore must apply for an employment visa before commencing employment. A local sponsor, who is usually the employing company in Singapore, is required to support an application for employment pass.

If the expatriate's spouse and dependent family also relocate to Singapore, they will require dependent visas.

Tax year
The year of assessment runs from 1 January to 31 December. Singapore adopts a preceding year basis of assessment. This means that income for the calendar year 2010 is taxable in the Year of Assessment 2011.

Tax returns and compliance
An employee has to file an Income Tax Return by 15 April each year. The employer is required to file a cessation tax return to the tax authorities no later than 1 month from the non-citizen employee's expected date of cessation or departure.

There are no payroll withholding tax requirements for remuneration paid to an employee. However, for tax clearance purposes, the employer is required to withhold all monies due to a non-citizen employee from the date of notification of cessation of employment or departure from Singapore.

Income tax rates - tax resident

* One-off tax rebate at 20% of tax payable capped at S$2,000 for year of assessment 2011.

Non-resident
Employment income Higher of 15% or resident rates
Other income 20%

Sample income tax calculation - Year of assessment 2011 (calendar year 2010)

Information about Singapore: