6.5 Non residents with income from the jurisdiction

Commentary

6.5.1 Non resident employees

Singapore
Singapore | Commentary

6.5.1 Non resident employees

Singapore | Commentary

6.5     Non residents with income from the jurisdiction

For details of tax residence rules in Singapore see Tolley's Global Mobility: Personal Taxes, SG1.2.

Non resident individuals with income from Singapore are subject to different tax regimes under domestic law. The regimes that apply depend on whether they are:

  1.  

    •     non resident employees - see 6.5.1

  2.  

    •     non residents who are not employees - see 6.5.2

6.5.1     Non resident employees

A non resident employee is someone who performs services in Singapore under a contract of service (ie an employment contract). However, they do not meet the tax residency requirements and are therefore not tax resident in Singapore. For details of tax residence rules in Singapore see Tolley's Global Mobility: Personal Taxes, SG1.2.

When such an individual leaves Singapore their employer must obtain tax clearance as described in

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