Singapore税务居民规则:183天判定标准
183天门槛
Singapore的 183 天规则如何运作
Singapore applies a 183 day calendar year test. Present for 61 to 182 days results in reduced tax rates.
日历年(1 月至 12 月). 这意味着你的天数每年 1 月 1 日重置。上一年的天数不会结转。
如果超过 183 天,Singapore可能会将你的全球收入作为税务居民征税。具体后果取决于你的个人情况、适用的税收协定及收入类型。
天数怎么计算
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.
什么算作一天
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.
天数之外的判定标准
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.
特殊税务制度
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.
税收协定
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.
常见问题
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.