06 Aug 2009

The merlion, the durian and the resident

by Darren

Moving on to the city state of Singapore. While the tax policies are vastly different the concept of residency is similar to that in Australia. For you to be classed as an individual tax resident in Singapore you must reside in Singapore. Generally if you are physically present or employed (except for a director of a company) in Singapore for 183 days or more during the year you would be considered a tax resident. In more detail, if you: Have family ties in Singapore; Have accommodation available in Singapore; Are in Singapore for an intended long term; Then you would be considered a tax resident. If you have established a home outside Singapore then you would not be considered a tax resident in Singapore. Finally the frequency and regularity and duration of visits Singapore and the purpose of such visits are also taken into consideration. A company is resident in Singapore if the control and management of its affairs is exercised in Singapore. If you as a director of a company, manage and control your business and hold your board meetings in Singapore then the company will be deemed resident. Control and management does not mean the day to day operations of the business.

Next entry: Sole Proprietor charged with GST Fraud
Previous entry: Tax Administration


  • If you are a Singapore citizen, but spend a year away from Singapore, with no visits in between, do you still have to pay tax for that year away?

    Location: Singapore
    09/02/27 09:25 PM
    • If a Singaporean leaves for 1 year and continues to earn income in Singapore then that income will be taxed using current Singapore tax rates. If the citizen only earns foreign income (non Singaporean income) then that is tax free in Singapore but will have to pay taxes in the country where the income was earned.

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