Non-Residents(Less than 183 Days)
As a Non-Redsident:
1.You will only be taxed on all income earned in Singapore.
2. You will not be entitled to tax reliefs.
3. Your employment income will be taxed at a flat rate of 15% or the progressive resident rates, whichever results in a higher tax amount.
4. Director’s fee and other incomes such as rent earned in or derived from Singapore will be taxed at the prevailing rate of 22%(20% prior to Year of Assessment of 2017).
When filing income tax, please fill in Form M(Income Tax Return for Non-Resident)