Key requirements
The source lists salary, bonus, fees and relevant benefits, but specific equity gains follow their own reporting procedure. Airfare to attend board meetings is concessionally non-taxable. For business visits from 2016, specified accommodation, business travel and entertainment receive the stated treatment. Per diem is exempt only within the annual IRAS acceptable rate; the Singapore business-visit rate is S$175 per day for 2026, compared with S$160 for 2025. That rate is a tax benchmark, not a mandatory employer allowance. Board fees may be taxable before remittance, and overseas payment or limited local presence does not necessarily reduce the taxable amount.
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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