Singaporeの税務居住ルール：183日テスト
183日のしきい値
Singaporeにおける183日ルールの仕組み
Singapore applies a 183 day calendar year test. Present for 61 to 182 days results in reduced tax rates.
暦年（1月〜12月）. これは、日数カウントが毎年1月1日にリセットされることを意味します。前年の日数は繰り越されません。
183日を超えると、Singaporeは税務居住者としてあなたの全世界所得に課税する可能性があります。具体的な影響は、個人の状況、適用される租税条約、所得の種類によって異なります。
日数のカウント方法
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.
1日とみなされる条件
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.
日数以外の判定基準
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.
特別税制
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.
租税条約
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.
よくある質問
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.