Tools · Singapore Tax Residence
Singapore Tax Residency Test
Singapore combines a 183-day count with a qualitative "resides here" test, and then softens both with two administrative concessions that can make a short year count as a resident one. Because resident treatment is usually the better outcome, the question here is more often how to fall inside the test than how to stay outside it.
Looking for the full explanation? Read the complete guide to Singapore tax residency, which covers each limb of the test in detail alongside this tool.
- Day count
- Your status
- Qualitative test
- Foreign-sourced income
Stage 1 of 4 · Day count
Day count
How many days were you physically present in, or exercising an employment in, Singapore during the calendar year?
Singapore uses the calendar year as the basis year, assessed in the following Year of Assessment. The days do not need to be consecutive. IRAS counts weekends and public holidays in the days of employment, and absences from Singapore that are temporary (such as overseas leave) or incidental to the employment (such as business trips) still count towards the total.
Residency tests for other countries
- Singapore residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- United States — Substantial Presence Test
- Australia — Residency Tests
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- South Africa — Residency Tests
- France — Domicile Fiscal Test
- Italy — Tax Residence Test
- Canada — Residency Test
- India — Residential Status Test
- Germany — Unlimited Tax Liability Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test
- Thailand — Tax Residence Test
- New Zealand — Tax Residence Test
- Netherlands — Tax Residence Test
- Malaysia — Tax Residence Test
- Japan — Residence Classification