Combine income and residency periods
Income is assessed on the preceding-year basis: YA 2026 covers 2025 income. Earnings from both employers in the same calendar year are aggregated, with tax already paid credited against the final liability. Additional employment days can change non-resident treatment to resident treatment, or remove an earlier short-term exemption where the combined period exceeds 60 days. The source examples illustrate these adjustments rather than separate tax-free allowances for each job.
Report without duplicating cleared income
The page explains that employment income already reported through clearance need not be declared again; AIS income from the new employer is also pre-included. Non-AIS income from the new employer and other taxable income still require the relevant declaration. Tax clearance normally terminates the old GIRO plan. To request continuation after immediate re-employment with a Singapore employer, provide the new work pass or in-principle approval and signed contract or employer confirmation. GIRO remains unavailable where the subsequent employer is non-resident.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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