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Taxes · IRAS

Income Tax Resources for Non-Residents

IRAS distinguishes non-resident directors, visiting independent professionals, public entertainers and foreign employees, rather than treating all foreign individuals as one tax category.

Source checked · 11 October 2026

Select the appropriate profile

The directory has dedicated routes for non-resident directors of Singapore tax-resident companies, professionals providing talks or consultations, and entertainers or sportspeople attending events. Foreign employees, landlords, business owners and people with other personal income follow their corresponding income-category guidance.

Check residency, treaty and filing rules

Supporting links cover filing obligations, tax-residency tests, rates, DTA exemption claims, Certificates of Residence and foreign tax credits. Portal access, assessments, payment and refunds are also included. Foreign nationality alone does not establish which linked tax treatment applies.

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 ↗
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