# Singapore tax residency: the 183-day rule, the 3-year and 2-year concessions

> How IRAS decides whether an individual is a tax resident or a non-resident for a Year of Assessment, how days are counted, what the 3-year and 2-year concessions add, and how non-residents are taxed.

- Tool: [Singapore Tax Residency Checker (183 Days)](https://toolsg.com/en/tax-residency-calculator)
- Language: en (available: en, zh)
- Last verified against official sources: 2026-11-03
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| Days that make a foreigner a tax resident | 183 days or more — Stayed or worked in Singapore in the previous calendar year. Weekends and public holidays count. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency) |
| Consecutive years that make a foreigner a resident | 3 years — A resident for all 3 years, even with fewer than 183 days in the first and the last. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency) |
| Short-term employment exemption for non-residents | 60 days or fewer — Not for board directors, public entertainers or professionals. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency) |
| Non-resident employment income | Higher of a flat 15% or the progressive resident rates — No personal reliefs. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency) |
| Non-resident director's fees and other income | 24% — Generally taxed at this rate. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency) |

## Who is a tax resident

Income tax is charged on a preceding-year basis: income earned in calendar year Y is assessed in Year of Assessment (YA) Y+1. You are a tax resident for a YA if you are:

- a **Singapore Citizen or Permanent Resident** who normally lives in Singapore, apart from temporary absences; or
- a **foreigner** who stayed or worked in Singapore for **183 days or more** in the previous calendar year, or for **3 consecutive years**.

Days include weekends and public holidays. Temporary absences, such as an overseas holiday, and absences incidental to employment, such as business trips, still count.

## The two concessions

**3 years.** Staying or working across 3 consecutive calendar years makes you a resident for all 3, even with fewer than 183 days in the first and the last year.

**2 years.** If you work in Singapore for a period that straddles 2 calendar years, and your employment plus the days you are here just before and after it cover a continuous period of at least 183 days, you are a resident for both YAs. It excludes directors, public entertainers and professionals.

## Worked examples from IRAS

| Stay | Days | Result |
| --- | --- | --- |
| 1 Apr to 3 Oct 2025 | 186 in 2025 | Resident for YA 2026 |
| 3 Nov 2023 to 7 May 2025 | 59, 366 and 127 | Resident for YA 2024 to 2026 (3 years) |
| Employment 3 Nov 2024 to 7 May 2025 | 59 and 127, 186 in total | Resident for YA 2025 and 2026 (2 years) |
| Employment 4 Aug to 29 Dec 2024, stay to 7 Apr 2025 | 150 and 97 | Non-resident: the employment does not straddle 2 years |
| Employment 3 Nov 2024 to 28 Feb 2025 | 59 and 59 | Non-resident, employment income exempt (60 days or fewer) |
| 3 Jul to 31 Dec 2025 | 182 | Non-resident for YA 2026 |

## If you are a non-resident

- Employment income is taxed at the **higher of a flat 15% or the progressive resident rates**, and you cannot claim personal reliefs.
- Director's fees, consultant's fees and other income are generally taxed at **24%**.
- If you exercise employment in Singapore for **60 days or fewer** in the year, that employment income is exempt. This does not apply to board directors, public entertainers or professionals, or where absences from Singapore are incidental to the employment.

## What this guide does not cover

A foreigner with a work pass valid for at least a year is treated as a tax resident, and this is reviewed at tax clearance when the job ends. The checker also does not model several separate stays, the Not Ordinarily Resident scheme or tax treaties. IRAS decides your status.

## Common mistakes

- **Counting only working days.** Weekends and public holidays count.
- **Dropping business trips.** Absences incidental to your employment still count as days in Singapore.
- **Using the wrong year.** Income earned in 2025 is assessed in YA 2026.

## Which tool for what

- [Income tax calculator](https://toolsg.com/en/income-tax-calculator): the tax on your income once you know your status.
- [Withholding tax calculator](https://toolsg.com/en/withholding-tax-calculator): tax on payments to non-residents.

## Frequently asked questions

**How many days do I need in Singapore to be a tax resident?**

A foreigner who stayed or worked in Singapore for 183 days or more in the previous calendar year is a tax resident for the next Year of Assessment. Days include weekends and public holidays.

**Do business trips abroad count as days in Singapore?**

Yes. Temporary absences, such as an overseas holiday, and absences incidental to your employment, such as business trips, still count toward the total.

**What is the 2-year concession?**

If you work in Singapore across two calendar years and your employment plus the days just before and after it cover at least 183 days, you are a tax resident for both years. It excludes directors, public entertainers and professionals.

**What happens if I am a non-resident?**

Employment income is taxed at the higher of a flat 15% or the progressive resident rates and you cannot claim personal reliefs. If you work 60 days or fewer in the year, that employment income is exempt, except for directors, public entertainers and professionals.

**Is my data sent anywhere?**

No. The calculation runs in your browser, so the dates you enter are not sent to a server by this tool.


## Sources

- [IRAS — Working out my tax residency](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency) — The residency rules, both concessions, the non-resident rates, the 60-day exemption and the worked examples (page last updated 12 May 2026).