Who is a Non-Resident?
You are considered a foreign non-resident if you are an individual exercising any profession or vocation in Singapore for less than 183 days in a year under a contract for service.
Non-Resident Tax Exemptions
- However, this rule does not apply if you are a director, public entertainer or exercising a profession in Singapore.
- They are unable to claim for personal relief.
- For director’s fees and income other than employment, they will be taxed at a flat rate of 20% from Year of Assessment 2005.
They are also exempted from tax on remittances made to Singapore. Continue reading ‘Singapore Non-Resident Taxation and Exemptions’ »