DoubleTaxationImpostos sobre o salário: Singapura
Quanto se paga de impostos e contribuições sobre um salário (Singapura), quanto sobra líquido e quais regimes tributários especiais existem.
Cálculo para um salário bruto de € 60.000 por ano
| Salário bruto | SGD 90.462 ≈ € 60.000 |
|---|---|
| Imposto de renda | |
| Income tax | SGD 4.438 ≈ € 2.944 |
| Salário líquido | SGD 86.024 ≈ € 57.056 |
| Contribuições e tributos do empregador | |
| Skills Development Levy | SGD 135 ≈ € 90 |
| Custo total para o empregador | SGD 90.597 ≈ € 60.090 |
Só é considerada uma parte dos tributos e encargos diretos do país: o imposto de renda sobre o trabalho e as contribuições obrigatórias. Não são considerados: impostos sobre o patrimônio e os imóveis; impostos sobre dividendos, juros e outros rendimentos de capital; impostos sobre heranças e doações; tributos indiretos como o IVA, os impostos seletivos e os impostos de importação.
Este país não consta do relatório Taxing Wages da OCDE; o cálculo é nosso e segue a mesma metodologia.
Regimes tributários especiais
Esses regimes não estão incluídos no cálculo acima: cada um tem condições próprias.
Not Ordinarily Resident (NOR) Scheme
Para quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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)
Residência fiscal
Critérios de residência fiscal: Singapura
- Você permaneceu ou trabalhou em Singapura 183 dias ou mais no ano-calendário: você é residente fiscal em Singapura no ano de lançamento correspondente (para 2026, o YA 2027; s. 2(1) Income Tax Act 1947). Singapura tributa os rendimentos obtidos em Singapura ou provenientes de Singapura por uma tabela progressiva de 0% a 24%; os rendimentos estrangeiros recebidos em Singapura por um residente pessoa física estão, em regra, isentos (s. 13(7A)), salvo os recebidos por meio de uma sociedade de pessoas (partnership) em Singapura.
- Você é cidadão ou residente permanente de Singapura, reside habitualmente em Singapura e só sai de lá temporariamente: você é residente fiscal em Singapura (s. 2(1) Income Tax Act 1947), qualquer que seja o número de dias. A conclusão depende dos fatos: se você se mudou para viver no exterior, este critério não se aplica.
- Você permanece ou trabalha em Singapura de forma contínua durante três anos-calendário consecutivos: segundo a regra administrativa da IRAS, você é residente fiscal em Singapura em cada um desses anos, ainda que no primeiro ou no último tenha passado lá menos de 183 dias. Trata-se de uma prática da administração tributária, e não de uma norma legal; se o período contínuo for interrompido antes, a residência dos anos incompletos será revista.
- O seu emprego em Singapura abrange dois anos-calendário, e o período contínuo de emprego, junto com a permanência imediatamente anterior e posterior, soma pelo menos 183 dias: segundo a regra administrativa da IRAS, você é residente fiscal em Singapura nos dois anos. A regra não se aplica a administradores de sociedades, artistas e esportistas nem a profissionais.
Premissas
- Cálculo pela metodologia da OCDE (Taxing Wages): imposto de renda, incluindo tributos locais, e contribuições do empregado; pessoa solteira sem filhos, ano-calendário de 2026, câmbio do BCE de 2 de janeiro 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.
- Tributos locais — localidade: Singapore (single national income tax) — non-OECD
- Período de apuração: 2026-01-01 – 2026-12-31
- Câmbio: 1 EUR = 1.5077 SGD (ECB euro foreign exchange reference rate (SGD), 02/01/2026)
Fontes
- 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)
Dados verificados: 10/11/2026. Cálculo indicativo para um caso típico. Não constitui consultoria tributária.