SG1.4.1ÌýÌýÌýÌý Income tax
Subject to the provisions of tax treaties for the avoidance of double taxation, individuals who are non-resident in Singapore are required to pay tax on Singapore-sourced income, ie income that is accrued in or derived from Singapore. The most common forms of Singapore-sourced income are:
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•ÌýÌýÌýÌý employment income (including allowances and benefits-in-kind)
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•ÌýÌýÌýÌý professional income
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•ÌýÌýÌýÌý rental income arising from property situated in Singapore
Employment income
If an individual is employed in Singapore for 60 days or less in a calendar year, the short-term employment income is exempt from tax. This rule does not apply if:
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•ÌýÌýÌýÌý the individual is a director of a company, a public entertainer or a professional in Singapore; or
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•ÌýÌýÌýÌý the individual's absences from Singapore
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Web page updated on 28 Aug 2024 11:44