DoubleTaxationImpuestos sobre el sueldo: Singapur
Cuántos impuestos y aportes se pagan por un sueldo (Singapur), cuánto queda neto y qué regímenes impositivos especiales existen.
Cálculo para un sueldo bruto de EUR 60.000 por año
| Sueldo bruto | SGD 90.462 ≈ EUR 60.000 |
|---|---|
| Impuesto a la renta | |
| Income tax | SGD 4.438 ≈ EUR 2.944 |
| Sueldo neto | SGD 86.024 ≈ EUR 57.056 |
| Contribuciones e impuestos del empleador | |
| Skills Development Levy | SGD 135 ≈ EUR 90 |
| Costo laboral del empleador | SGD 90.597 ≈ EUR 60.090 |
Solo se incluye una parte de los impuestos y cargas directos del país: el impuesto a la renta del trabajo y los aportes obligatorios. No se incluyen: impuestos sobre el patrimonio y los inmuebles; impuestos sobre dividendos, intereses y otras rentas del capital; impuestos sobre herencias y donaciones; impuestos indirectos como el IVA, los impuestos internos y los derechos de importación.
Este país no figura en el informe Taxing Wages de la OCDE; el cálculo es nuestro y sigue la misma metodología.
Regímenes impositivos especiales
Estos regímenes no se incluyen en el cálculo anterior: cada uno tiene sus propios requisitos.
Not Ordinarily Resident (NOR) Scheme
Para quién: Tax residents granted NOR status by IRAS (the last one for YA 2020–2024); foreigners arriving now cannot use it.
The scheme has ceased: the last NOR status was granted for YA 2020–2024 and ended with YA 2024. Its benefits were time apportionment of employment income for days on business abroad (at least 90 days outside Singapore, employment income of at least SGD 160,000, 10% tax floor on total employment income) and exemption of employer contributions to non-mandatory overseas pension funds.
Base legal: IRAS — Not Ordinarily Resident (NOR) Scheme (updated 02.03.2026)
Exemption of short-term employment income of non-residents (60 days)
Para quién: Non-residents who work in Singapore for 60 days or less in a calendar year; not for company directors, public entertainers or professionals.
Salary for work in Singapore of no more than 60 days a year is exempt. It does not apply where the trips are incidental to a Singapore employment.
Base legal: Income Tax Act 1947, s. 13(6)–(7); IRAS — Working out my tax residency (updated 12.05.2026)
Exemption of foreign-sourced income received in Singapore by individuals
Para quién: Individuals resident in Singapore with income from abroad (other than income received through a partnership in Singapore).
Foreign-sourced income received in Singapore (including into a Singapore bank account) is generally not taxable and need not be declared. Exceptions: income received through a partnership in Singapore; employment income for work abroad that is incidental to a Singapore employment, or pay from a foreign employer for work in Singapore.
Base legal: Income Tax Act 1947, s. 13(7A); IRAS — Income received from overseas (updated 02.03.2026)
Non-taxation of capital gains, one-tier dividends and qualifying interest of individuals
Para quién: Individual investors (resident and non-resident) who do not trade assets as a business.
Gains from selling property, shares and financial instruments (including digital tokens) are generally not taxable, except trading with a profit-seeking motive (frequency, reasons, holding period). Dividends from Singapore companies under the one-tier system are not taxable (except co-operatives). Interest on deposits with approved banks and licensed finance companies in Singapore, on debt securities and from foreign sources is not taxable.
Supplementary Retirement Scheme (SRS)
Para quién: Citizens, permanent residents and foreigners aged 18 or over who open an SRS account with an SRS operator.
SRS contributions are deductible in the following Year of Assessment: up to SGD 15,300 a year for citizens and PRs and SGD 35,700 for foreigners (within the overall SGD 80,000 relief cap). After the statutory retirement age only 50% of withdrawals is taxable and they can be spread over 10 years; premature withdrawals are fully taxable with a 5% penalty.
Base legal: IRAS — SRS contributions (updated 14.08.2026); Tax on SRS withdrawals (updated 03.09.2026)
Fixed Expense Deduction Ratio (FEDR) for self-employed persons and platform workers
Para quién: Self-employed commission agents, taxi and private-hire car drivers, and delivery workers.
Instead of actual expenses, a fixed share of income may be deducted: commission agents 25% (total gross income no more than SGD 50,000); taxi and private-hire drivers 60%; delivery workers 20% (on foot, public transport, non-powered bicycles), 35% (motorised PMDs, power-assisted bicycles, motorcycles), 60% (vans), if gross delivery income is no more than SGD 50,000.
Base legal: IRAS — Fixed Expense Deduction Ratio for self-employed persons and platform workers (updated 01.09.2026)
Residencia fiscal
Criterios de residencia fiscal: Singapur
- Ha permanecido o trabajado en Singapur 183 días o más en el año calendario: es residente fiscal en Singapur en el año de liquidación correspondiente (para 2026, el YA 2027; s. 2(1) Income Tax Act 1947). Singapur grava las rentas obtenidas en Singapur o procedentes de Singapur con una escala progresiva del 0 % al 24 %; las rentas extranjeras recibidas en Singapur por un residente persona física están en general exentas (s. 13(7A)), salvo las recibidas a través de una sociedad de personas (partnership) en Singapur.
- Es ciudadano o residente permanente de Singapur, reside habitualmente en Singapur y solo sale de forma temporal: es residente fiscal en Singapur (s. 2(1) Income Tax Act 1947), cualquiera que sea el número de días. La conclusión depende de los hechos: si se ha trasladado a vivir al extranjero, este criterio no se aplica.
- Permanece o trabaja en Singapur de forma continuada durante tres años calendario consecutivos: según la regla administrativa de la IRAS, es residente fiscal en Singapur en cada uno de esos años, aunque en el primero o en el último haya pasado allí menos de 183 días. Es una práctica de la administración tributaria, no una norma legal; si el período continuado se interrumpe antes, se revisará la residencia de los años incompletos.
- Su empleo en Singapur abarca dos años calendario y el período continuado de empleo, junto con la estadía inmediatamente anterior y posterior, suma al menos 183 días: según la regla administrativa de la IRAS, es residente fiscal en Singapur en ambos años. La regla no se aplica a administradores de sociedades, artistas y deportistas ni profesionales.
Supuestos
- Cálculo según la metodología de la OCDE (Taxing Wages): impuesto a la renta, incluidos los impuestos locales, y aportes del trabajador; persona soltera sin hijos, período fiscal 2026, tipo de cambio del BCE del 2 de enero de 2026.
- Salary for calendar year 2026 is assessed in Year of Assessment 2027 at the resident rates in force from YA 2024: 0% up to SGD 20,000, then 2 / 3.5 / 7 / 11.5 / 15 / 18 / 19 / 19.5 / 20 / 22 / 23%, and 24% above SGD 1,000,000.
- Profile: a foreign employee without permanent residence (PR) working in Singapore for the full year (183 days or more), hence a tax resident. Only the Earned Income Relief of SGD 1,000 (under 55) is granted automatically; no other reliefs or donations.
- No Personal Income Tax Rebate has been announced for YA 2027: IRAS lists it only for YA 2024 and YA 2025, so none is applied.
- CPF (Central Provident Fund) contributions are payable only for Singapore citizens and permanent residents, so a foreign employee without PR pays none. For a citizen or PR aged 55 or below from 1 Jan 2026: employee 20%, employer 17% of ordinary wages up to SGD 8,000 a month (plus a ceiling for additional wages) — not included here.
- The employer pays the Skills Development Levy for all employees, foreigners included: 0.25% of monthly wages, at least SGD 2 and at most SGD 11.25 a month (wages above SGD 4,500).
- The Foreign Worker Levy is not included: there is none for Employment Pass holders, while for S Pass holders the employer pays a flat SGD 650 a month. The Employment Pass minimum salary starts at SGD 5,600 a month, so at EUR 30,000 a year (≈ SGD 3,770 a month) the employee would in practice hold a different pass.
- There is no local income tax. A non-resident (under 183 days) pays 15% of salary, or tax at the resident rates without reliefs if higher; salary for work of no more than 60 days a year is exempt.
- Impuestos locales: localidad: Singapore (single national income tax) — non-OECD
- Período fiscal: 2026-01-01 – 2026-12-31
- Tipo de cambio: 1 EUR = 1.5077 SGD (ECB euro foreign exchange reference rate (SGD), 02/01/2026)
Fuentes
- IRAS — Individual income tax rates (updated 27.04.2026): resident rates from YA 2024; non-residents 15% or resident rates if higher
- IRAS — Sample income tax calculations, YA 2026 (updated 02.03.2026)
- IRAS — Earned Income Relief (updated 07.08.2026): SGD 1,000 under 55, automatic
- IRAS — Personal Income Tax Rebate (updated 11.08.2026): YA 2024 and YA 2025 only
- IRAS — Working out my tax residency (updated 12.05.2026)
- Income Tax Act 1947
- CPF Board — Skills Development Levy (updated 02.11.2026): 0.25%, minimum SGD 2, maximum SGD 11.25 a month, foreign employees included
- CPF Board — contribution rates from 1 Jan 2026 (updated 19.10.2026): citizens and PRs only; 55 and below — 20% + 17%
- CPF Board — Ordinary Wage ceiling SGD 8,000 from 1 Jan 2026 (updated 14.08.2026)
- Ministry of Manpower — Employment Pass key facts: minimum salary from SGD 5,600, no levy or quota (updated 04.05.2026)
- Ministry of Manpower — S Pass levy SGD 650 a month from 1 Sep 2025 (updated 19.02.2026)
- ECB — SGD/EUR reference rate on 02.01.2026: 1.5077 (series EXR.D.SGD.EUR.SP00.A)
Datos revisados: 10/11/2026. Cálculo orientativo para un caso típico. No constituye asesoramiento impositivo.