Do I need to pay the income tax if I'm a part-timer who work less than 183 days in Singapore? I'm a foreigner.
Assuming you have not worked in Singapore in the previous year, you may refer to the follow:
(i) If you are in Singapore for 60 days or less in a Year (including weekends and public holidays).
- Not required to pay tax
- Regarded as non-resident
- Exempted from tax (this rule does not apply for director of a company, public entertainer or exercising a profession in Singapore, i.e. foreign experts, foreign speakers, queen’s consultants, trainers, coaches etc.)
(ii) If you are in Singapore for 61 to 182 days in a Year (including weekends and public holidays).
- Required to pay tax on all income earned in Singapore
- Not entitled to tax reliefs
- Employment income is taxed at 15% or progressive resident rates. Depending on which results in a higher tax.
- For Director's fees and other income such as rent earned in or derived from Singapore will be taxed at the prevailing rate of 20%.
The above differ if you have worked here for straddling 2 years or 3 consecutive years. For details, you may refer to this hyperlink: http://www.iras.gov.sg/irasHome/page04.aspx?id=6140
