Tax resident or non-resident?
Different tax rates apply for tax residents and non-residents. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:
* Singaporean; or
* Singapore Permanent Resident (SPR) if you have established your permanent home in Singapore; or
* Foreigner who stayed/worked in Singapore for 183 days or more in previous year (excludes director of a company).
Otherwise, you will be treated as a non-resident for a particular YA for Singapore tax purposes.