Where the work is performed
IRAS treats income from services provided or employment exercised in Singapore as Singapore-sourced income. Review both salary and benefits when identifying employment receipts; the form of remuneration does not by itself remove taxability.
Determine residency before calculating tax
The source page directs readers to the residency tests and income-tax rates. Duration and purpose of the stay matter when determining tax residency. Use those detailed pages before calculating tax rather than assuming that citizenship, an employer’s location or a pass type alone settles the rate.
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.
Read the official source ↗