Check whether an exception applies
The page lists Singapore-based partnership receipts, overseas duties incidental to Singapore employment, overseas business incidental to a Singapore trade, work in Singapore for a foreign employer and overseas employment on behalf of the Singapore Government. The location of a bank account does not by itself determine the result. Singapore citizens or residents serving the Government abroad have income deemed Singapore-sourced, including overseas allowances, subject to approved remission arrangements.
Report taxable income in the relevant category
Non-taxable foreign income need not be declared. Taxable amounts go under employment, trade or other income as appropriate, with AIS information transmitted by participating employers. Where the same income is taxed abroad, review double-taxation relief and the applicable treaty conditions. Employees seeking overseas allowance remission should approach their employer for the required application details.
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 ↗