In general, individuals are liable to Singapore income tax only on income accruing in or derived from Singapore.
Tax is imposed on all gains and profits of the employment including all allowances, fees, gratuities, share options, accommodation, motorcars and other perquisites provided.
Accommodation and related benefits, including hotel accommodation provided to employees during their employment in Singapore, are part of employment income and subject to income tax.
Taxable Value of Accommodation Benefits From YA 2020
Non-resident individuals (except for public entertainers and company directors) who exercise employment in Singapore for not more than 60 days during the year are exempt from tax in respect of income from that employment.
Click here to download the Doing Business in Singapore 2023 guide
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