Quick answer
Singapore has no special expat tax regime or digital nomad visa in 2026. The old Not Ordinarily Resident scheme ended after 2020. Instead you get progressive rates capped at 24%, tax-free foreign income for residents, no capital gains tax, no CPF for foreigners, and SRS contributions of up to SGD 35,700 a year that cut your taxable income.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
Heavnn
Stay tax compliant, wherever you work
Answer a few questions and get a clear plan for your own situation.
Find my savings →You're weighing Singapore as a base and want to know what tax breaks you'd actually get as a foreign professional. Most of the "incentives" are built into the system, not special schemes. Here's what applies to you in 2026, and how to use it.
Singapore expat tax incentives in 2026: the key figures
| Item | Rule in 2026 |
|---|---|
| Special expat regime | None; NOR scheme ended with year of assessment 2020 |
| Resident income tax rates | 0% to 24%, first SGD 20,000 at 0% |
| Foreign-sourced income of resident individuals | Exempt, even if brought into Singapore (except via partnerships) |
| CPF (social security) for foreigners | Not applicable to Employment Pass holders |
| SRS contribution cap for foreigners | SGD 35,700 per year, fully deductible |
| Personal reliefs cap | SGD 80,000 per year of assessment |
| Short-stay exemption | Employment income exempt if you work 60 days or less in a year |
| Digital nomad visa | None; ONE Pass requires about SGD 30,000 monthly salary |
Is this guide for you?
Read on if you…
- are moving to Singapore on an Employment Pass, ONE Pass or EntrePass;
- earn part of your income abroad and want to know if Singapore taxes it;
- want to cut your Singapore tax bill using legal, standard tools.
Probably not your case if you…
- want to live in Singapore while freelancing for foreign clients on a tourist pass – that's not allowed;
- are a Singapore citizen or PR (CPF and other rules apply to you).
Is there a special tax regime for expats in Singapore?
No, not any more. The Not Ordinarily Resident (NOR) scheme gave new arrivals partial exemptions for time spent abroad. It was withdrawn, with the last NOR status granted for year of assessment 2020. Nothing replaced it.
Honestly? You don't need it much. Singapore's general rules already deliver most of what expat regimes elsewhere offer:
- Low top rate. Resident rates run from 0% to 24%. The 24% band starts above SGD 1 million.
- No tax on foreign income. Resident individuals don't pay tax on foreign-sourced income, even when they bring it into Singapore. Dividends from a US portfolio or rent from a flat in Paris stay out of Singapore tax.
- No capital gains tax. See capital gains tax in Singapore.
- No CPF for foreigners. CPF is Singapore's mandatory social security savings. Only citizens and PRs contribute, so as an Employment Pass holder you keep up to 37% of salary that a local's payroll would divert.
A note on the calendar. Singapore taxes by year of assessment (YA): YA 2026 covers income earned in 2025, filed by 18 April 2026. Your 2026 income is taxed in YA 2027.
How do you become tax resident – and why does it matter?
You're a tax resident if you stay or work in Singapore for 183 days or more in a calendar year. IRAS also grants two administrative concessions:
- Two-year concession – if you stay or work for a continuous 183 days spanning two calendar years, you're resident for both years.
- Three-year concession – if you stay or work for three consecutive years, you're resident for all three, even if the first or last year is short.
Residency matters because non-residents pay more. A non-resident's employment income is taxed at a flat 15% or at resident rates, whichever is higher, with no reliefs. Other income, such as director's fees, is taxed at 24%. The full test is in tax residency in Singapore, and the move itself in our practical guide to obtaining tax residency in Singapore.
Which deductions give expats the biggest savings?
The Supplementary Retirement Scheme (SRS)
SRS is a voluntary retirement account. Foreigners can contribute up to SGD 35,700 a year, and every dollar is deducted from taxable income. Here's the expat bonus: if you're a foreigner and keep the account at least 10 years from your first contribution, you can withdraw everything penalty-free, with only 50% of withdrawals taxed. Withdraw earlier and the full amount is taxed plus a 5% penalty.
Personal reliefs
Earned income relief, parent relief, course fee relief and others apply to residents. Total reliefs are capped at SGD 80,000 a year. Our guide to personal tax deductions and benefits of Singapore lists them all.
Personal income tax rebate
Budgets often grant a one-off rebate. YA 2025 brought a 60% rebate capped at SGD 200.
Is there a digital nomad visa in Singapore?
No. Singapore has no visa designed for remote workers of foreign employers. The routes that work for location-independent professionals are:
- Employment Pass – for jobs with a Singapore employer. Minimum qualifying salary of SGD 5,600 a month (SGD 6,200 in financial services), higher with age, plus the COMPASS points test.
- ONE Pass (Overseas Networks & Expertise Pass) – five-year pass for top talent, usually a fixed monthly salary of at least SGD 30,000. It lets you work for multiple companies and start a business.
- EntrePass – for founders of innovative, venture-backed or IP-based start-ups.
If you're a founder, Singapore incentivises the company rather than you personally: start-up tax exemption and partial exemption bring the effective corporate rate well below 17%. See corporate income tax in Singapore.
Example – Priya, product manager from India
Priya moves to Singapore on 1 February 2026 on an Employment Pass, earning SGD 180,000 a year. She stays over 183 days, so she's resident for YA 2027. After earned income relief of SGD 1,000, her chargeable income of SGD 179,000 would cost SGD 17,370 in tax. She contributes SGD 35,700 to SRS, lowering chargeable income to SGD 143,300 and her tax to SGD 11,445. She saves SGD 5,925 a year. Her rental income from Bangalore is foreign-sourced and not taxed in Singapore.
Priya's savings came from three standard rules. Yours could come from more.
Heavnn checks your residency, reliefs and foreign income and shows you the savings you're missing.
Find my savings →Common mistakes (and what they cost)
- Working remotely on a visit pass → breach of immigration rules, possible ban; the tax savings won't matter.
- Arriving in July and leaving in March → under 183 days in both years without the two-year concession, you pay non-resident rates.
- Withdrawing SRS early before leaving → 100% of the withdrawal taxed plus a 5% penalty.
- Forgetting tax clearance (IR21) → your employer must withhold your final pay; leaving without it delays your money.
- Assuming your home country stops taxing you → if you're still resident there, your Singapore salary may be taxed again.
Frequently asked questions
Does Singapore have a special tax regime for expats in 2026?
No. The Not Ordinarily Resident scheme was withdrawn, with the last status granted for YA 2020, and nothing replaced it. Expats get the same rules as locals: resident rates of 0% to 24%, exempt foreign-sourced income, no capital gains tax and no CPF contributions for foreigners. These general rules make Singapore competitive without a special regime.
Is foreign income taxed in Singapore?
Not for resident individuals in most cases. Foreign-sourced income received in Singapore by a resident individual is exempt, unless received through a partnership in Singapore. Income from work performed in Singapore is local income, even if paid by a foreign employer into a foreign account. Where you physically work is what counts.
Can I work remotely from Singapore for a foreign company?
Not on a visitor pass. Singapore has no digital nomad visa. To live and work there you need a pass such as the Employment Pass, ONE Pass or EntrePass. The ONE Pass usually requires a monthly salary of about SGD 30,000 and allows work for several companies, which suits senior remote professionals.
How much can I save with SRS as a foreigner?
Foreigners can contribute up to SGD 35,700 a year to the Supplementary Retirement Scheme, fully deductible. At a 15% to 18% marginal rate, that saves around SGD 5,000 to 6,500 a year. After 10 years from your first contribution, foreigners can withdraw everything penalty-free, with only half of each withdrawal taxed.
Do expats pay CPF in Singapore?
No. CPF contributions apply only to Singapore citizens and permanent residents. Employment Pass, ONE Pass and EntrePass holders don't contribute, and neither does their employer. If you become a PR, CPF starts at graduated rates for the first two years, then full rates. Factor this in before applying for PR.
Are non-residents taxed differently in Singapore?
Yes. Non-residents pay a flat 15% on employment income, or resident rates if that gives more tax, with no personal reliefs. Director's fees and most other income are taxed at 24%. If you work in Singapore for 60 days or less in a calendar year, your employment income is exempt, except for directors and public entertainers.
Related guides
- Tax residency in Singapore – the 183-day test and administrative concessions.
- Practical guide to obtaining your tax residency in Singapore – step-by-step move plan.
- Personal tax deductions and benefits of Singapore – every relief and its cap.
- Tax landscape overview of Singapore – all Singapore taxes in one page.
- Practical guide to ceasing your tax residency in Singapore – tax clearance and leaving well.
- Tax incentives for expats and digital nomads in Hong Kong and tax breaks for expatriates and digital nomads in Thailand – regional comparison.
- All country tax guides
Sources
- IRAS – Individual income tax
- Ministry of Finance Singapore – Budget
- Ministry of Manpower – Work passes
- CPF Board
- Income Tax Act 1947, Singapore Statutes Online
This guide is general information, not personalised tax advice. See how we research and review.
Find the savings your Singapore move can legally deliver.
Heavnn reviews your pass, residency and income mix and builds your tax plan.
Start with Heavnn →
