Singapore belastingresidentieregels: de 183-dagentoets

Singapore applies a 183 day calendar year test. Present for 61 to 182 days results in reduced tax rates.

Kalenderjaar (januari tot december). Dit betekent dat je dagentelling elke 1 januari opnieuw begint. Dagen uit het voorgaande jaar tellen niet mee.

Als je 183 dagen overschrijdt, kan Singapore je wereldwijde inkomen belasten als belastingresident. De exacte gevolgen hangen af van je persoonlijke situatie, eventuele belastingverdragen en het soort inkomen.

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.

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.

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.

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.

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.