Steuerresidenz in Singapore: Der 183-Tage-Test
183-Tage-Schwelle
Wie die 183-Tage-Regel in Singapore funktioniert
Singapore applies a 183 day calendar year test. Present for 61 to 182 days results in reduced tax rates.
Kalenderjahr (Januar bis Dezember). Das bedeutet, dass dein Tageszähler am 1. Januar zurückgesetzt wird. Tage aus dem Vorjahr werden nicht übertragen.
Wenn du 183 Tage überschreitest, kann Singapore dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
Singapore treats you as a tax resident once you spend 183 days or more in the country in a calendar year. There is also an administrative concession that catches a continuous stay straddling two years, and a separate one for genuinely long term stays running across three consecutive years. Residents pay progressive Singapore tax on their Singapore source income.
Was als Tag gilt
Arrival and departure days both count toward the 183 day total. The test is straightforward physical presence; the reason you are in Singapore does not change the count.
Was über die Tageszählung hinausgeht
A non resident who spends 60 days or fewer in Singapore in a year is exempt from tax on short term employment income. Stay 61 to 182 days and you are still non resident, but your employment income is taxed at a flat 15%, or at the progressive resident rates if those work out higher.
Besondere Steuerregelungen
For individuals, Singapore taxes only Singapore source income. Most foreign source income (foreign dividends and most foreign employment income included) is not taxed even when it is remitted into Singapore, with a few narrow exceptions. There is no capital gains tax.
Doppelbesteuerungsabkommen
Singapore has a wide treaty network using the OECD tiebreaker. In the employment income article, the 183 day rule reappears as the threshold for splitting taxing rights between Singapore and a worker's home country.
Häufig gestellte Fragen
How is foreign source income taxed in Singapore?
For individuals, almost never. Foreign source income received in Singapore is generally exempt, with a few narrow exceptions for partnerships and certain trusts.
What are the administrative concessions for long stays?
IRAS treats you as Singapore tax resident for all three years if you stay continuously across three consecutive years, even when no single year hits 183 days on its own. A two year concession does similar work for shorter stays that straddle a year end.
Is there a digital nomad visa for Singapore?
Not as of 2026. Living in Singapore long term still means getting an employment pass, the ONE Pass, or a similar work related visa.
Offizielle Quelle: https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-your-tax-residency
Verfolge deine Tage in Singapore
BorderLog zählt deine Tage automatisch und warnt dich, bevor du die 183-Tage-Schwelle erreichst.
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