An individual is a tax resident in Singapore if he/she is physically present or exercises employment in Singapore for 183 days or more during the calendar year preceding the YA. This rule is applied on a calendar year basis.
Under IRAS’ administrative concessions, an individual will also be regarded as tax resident in Singapore if certain conditions are met:
- 2-year administrative concession: the employee exercises an employment (including physical presence) in Singapore for a continuous period of at least 183 days over two calendar years. The employee will be treated as tax resident for both YA.
- 3-year administrative concession: if the employee exercises an employment (including physical presence) in Singapore for at least three consecutive assessment years, he/she will be treated as tax resident for all 3 YA.