Tax residence in Singapore for Indian taxpayers

Singapore treats you as resident if you are physically present or employed there for 183 days or more in a calendar year; citizens and permanent residents who normally live in Singapore are resident too, and IRAS applies two- and three-year rules to foreign employees. Tax for a year of assessment is charged on the previous calendar year's income. India counts days over 1 April – 31 March. If both countries claim you, Art. 4(2) of the India–Singapore Agreement (1994, as amended) decides; both relieve double tax by credit (Art. 25), and Art. 24 limits Indian relief to income remitted to Singapore where Singapore taxes only remitted income.

Check your status: India and Singapore

Free, no sign-up, about 3 minutes. Conclusion under Indian income-tax law, compared with the law of Singapore and the tax treaty.

When Singapore treats you as a tax resident

Singapore counts days for the calendar year preceding the year of assessment: for the selected year 2026 — YA 2027. The threshold is 183 days or more (exactly 183 days is enough). Both physical presence in Singapore and days of employment exercised in Singapore count; under IRAS practice, weekends and public holidays, and temporary absences (leave abroad, business trips) during the employment in Singapore, are included. Work as a company director does not count as «employment».

For Singapore citizens and permanent residents IRAS applies the first criterion of s. 2(1): whether the person normally resides in Singapore, except for temporary absences. For foreigners — 183 days and the administrative two- and three-year rules.

The law sets no day threshold for this criterion: what matters is where you actually live and whether your absences are temporary (holiday, business trip, short-term work abroad) and not inconsistent with residing in Singapore. Moving abroad to live there permanently ends this criterion.

IRAS administrative rule (not a statutory provision): a foreigner who stays or works in Singapore continuously for three consecutive calendar years is treated as resident for all three years, even if he or she spent fewer than 183 days in Singapore in the first or third year.

IRAS administrative rule for foreign employees (from 1 January 2007): if employment in Singapore spans two calendar years and the continuous period of employment, together with the stay immediately before and after it, is at least 183 days, the employee is treated as resident for both years. It does not apply to company directors, public entertainers and professionals (consultants, trainers, lecturers, etc.). Foreigners with a work pass of at least a year are provisionally taxed by IRAS as residents, but on final assessment (tax clearance) they become non-residents if their stay was under 183 days.

You stayed or worked in Singapore for 183 days or more in the calendar year — you are a Singapore tax resident for the corresponding year of assessment (for 2026 — YA 2027; s. 2(1) Income Tax Act 1947). Singapore taxes income received in or derived from Singapore at progressive rates of 0–24%; foreign income received in Singapore by a resident individual is generally exempt (s. 13(7A)), except income received through a partnership in Singapore.
You are a Singapore citizen or permanent resident who normally lives in Singapore and leaves only temporarily — you are a Singapore tax resident (s. 2(1) Income Tax Act 1947) whatever the number of days. The conclusion depends on the facts: if you have moved to live abroad, this criterion no longer applies.
You stay or work in Singapore continuously for three consecutive calendar years — under IRAS's administrative rule you are a Singapore tax resident for each of those years, even if you spent fewer than 183 days there in the first or last year. This is tax administration practice, not a statutory rule; if the continuous period ends earlier, your status for the incomplete years will be reviewed.
Your employment in Singapore spans two calendar years, and the continuous period of employment together with your stay immediately before and after it is at least 183 days — under IRAS's administrative rule you are a Singapore tax resident for both years. The rule does not apply to company directors, public entertainers and professionals.

When you are a nonresident

Fewer than 183 days in Singapore in the calendar year, and no other Singapore test makes you resident (normal residence in Singapore for citizens and permanent residents, the two- or three-year rules for foreigners) — you are not a Singapore tax resident. Singapore taxes only your Singapore-source income: employment income at 15% or at the resident rates if that gives more tax (employment of up to 60 days in a year is exempt, except for directors, public entertainers and professionals), director's fees and other income at 24%.
You spent fewer than 183 days in Singapore, but it is unclear whether Singapore is where you normally reside or whether the two- or three-year rules for foreigners apply to you. IRAS decides this on the facts (where you actually live, the length of your employment and stay); if one of the criteria is met, you are resident. Keep evidence of your trips, contract and employment dates.

Where the rules of Singapore clash with Indian tax rules

Collision: 183 days in Singapore in the calendar year while resident in India. Singapore treats you as resident because you were physically present or employed there for 183 days or more in the calendar year; India treats you as resident because of your days in India in its April–March tax year. As the two years cover different months, both can apply to the same period — typically in the year you move between the two countries, or under India's 60-day test if you spent 365 days in India in the four preceding years. Art. 4(2) of the India–Singapore Agreement decides: a permanent home only in India makes you resident of India; a home in both leads to the centre of vital interests; then habitual abode, nationality and, finally, mutual agreement of the competent authorities.
Collision: Singapore can treat you as resident without 183 days. You are a Singapore resident without 183 days — as a citizen or permanent resident who normally lives in Singapore, or under IRAS's administrative two- and three-year rules for foreigners. India's tests look only at your days in India, so you can be resident in both countries for the same period. Art. 4(2) of the India–Singapore Agreement then decides, first by permanent home and centre of vital interests — not by the number of days in one year.

What else to know

Which treaty applies: the India–Singapore Agreement (1994, as amended). The Agreement signed on 24 January 1994 is in force since 27 May 1994 and applies in India from the fiscal year beginning 1 April 1994; it was amended by the Protocols of 2005, 2011 and 2016 and is modified by the MLI (preamble and principal purpose test only). Residence tie-breaker: Art. 4(2) — permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Employment: Art. 15 (183 days in the relevant fiscal year); independent services: Art. 14 (fixed base or 90 days); private pensions: Art. 19 — State of residence only; government service: Art. 18; relief: Art. 25 — credit in both countries. Two special rules: Art. 24 limits Indian treaty relief to income remitted to Singapore where Singapore taxes only remitted income, and since the 2016 Protocol India may tax gains on shares of Indian companies acquired from 1 April 2017 (Art. 13(4B)).
Different years: India's April–March tax year, Singapore's year of assessment. India decides residence for its tax year (1 April – 31 March): resident with 182 days, or with 60 days plus 365 days in the four preceding years. Singapore assesses tax for a year of assessment (YA) on the income of the preceding calendar year and decides residence for that same calendar year: income and days of 2026 are YA 2027. So Indian tax year 2026-27 and Singapore's basis year 2026 overlap only from April to December. Neither country splits the year into resident and non-resident periods. The 183-day limit for salary in Art. 15(2)(a) of the India–Singapore Agreement is counted in the relevant fiscal year — for Indian tax, India's tax year.
Singapore generally does not tax foreign income of resident individuals. Singapore taxes income received in or derived from Singapore; foreign income received in Singapore by a resident individual is generally exempt (s. 13(7A)), except income received through a partnership in Singapore. India taxes its resident (other than a not ordinarily resident) on worldwide income. If India is your state of residence under the Agreement, Singapore's exemption does not change your duty to report worldwide income in India; if Singapore is, India taxes only Indian-source income as far as the Agreement allows.
Working in Singapore while resident in India: the 183-day rule (Art. 15(2)). Pay for work physically done in Singapore is Singapore-source income. Singapore law on its own exempts employment of no more than 60 days in a year (s. 13(6)), except for company directors, public entertainers and professionals; beyond that a non-resident pays 15%, or the resident rates if that gives more tax. If India is your state of residence, Singapore does not tax the pay when all three conditions of Art. 15(2) of the India–Singapore Agreement are met: no more than 183 days in Singapore in the relevant fiscal year, an employer not resident in Singapore, and pay not borne by the employer's permanent establishment or fixed base in Singapore. Otherwise Singapore taxes the pay for your Singapore work days and India gives a deduction for the Singapore tax (Art. 25(2)).
How India relieves double taxation of Singapore income. If India is your state of residence, you report Singapore income in your Indian return and deduct the Singapore tax paid on it: under Art. 25(2) of the India–Singapore Agreement the deduction may not exceed the Indian tax attributable to the income that Singapore may tax. Claim it with Form No. 44 (rule 76 of the Income-tax Rules, 2026), with a certificate of the Singapore income and tax and proof of payment. If you think you are taxed contrary to the Agreement, you can present the case to the competent authority within three years of receiving notice of that taxation (Art. 27(1)).
Resident in Singapore: what India still taxes and the remittance clause. If Singapore is your state of residence (under its own law, or under the Agreement if India also treats you as resident), India taxes you only on Indian-source income, and only as far as the Agreement allows (s. 159(4) of the Income-tax Act, 2025) — for example pay for work in India, rent from Indian property, dividends and interest (generally up to 15%), royalties and fees for technical services (up to 10%), and gains on shares of Indian companies acquired on or after 1 April 2017 (Art. 13(4B)). Art. 24 adds a condition: where Singapore taxes income only when it is remitted to or received in Singapore, the Indian exemption or reduction applies only to the amount remitted or received there. Singapore credits Indian tax on income it taxes (Art. 25(4)). For treaty rates give the Indian payer a Singapore certificate of residence (s. 159(8)).
Singapore withholding on payments to a resident of India. As a non-resident of Singapore you pay Singapore tax only on Singapore-source income, partly through withholding: interest 15%, royalties 10%, rent of movable property 15%, non-resident directors' remuneration 24%, professionals 15% of gross income or 24% of net income, public entertainers 15% of gross income. As a resident of India you can rely on the Agreement: interest no more than 15% (10% on loans from banks and similar financial institutions), royalties and fees for technical services no more than 10%; income from independent professional services may be taxed in Singapore only if you have a fixed base regularly available there or stay there 90 days or more in the relevant fiscal year (Art. 14). India taxes the same income as part of your worldwide income and deducts the Singapore tax (Art. 25(2)).
Pensions and government pay between India and Singapore. Non-government pensions and annuities are taxable only in your state of residence (Art. 19(1) of the India–Singapore Agreement). Pay and pensions for government service are taxable in the paying country; the other country taxes the pay if the service is rendered there and you are its national or did not become its resident solely to render the service, and the pension if you are its resident and national (Art. 18).
Leaving Singapore: tax clearance (IR21). If you are not a Singapore citizen and are employed there, then when you cease employment, are posted abroad or leave Singapore for more than three months, your employer files Form IR21 with IRAS at least one month in advance and withholds all moneys due to you until IRAS determines the tax. This is also when IRAS reviews a provisional resident status: if your actual stay was under 183 days and the two- or three-year rules do not apply, you are taxed as a non-resident. IRAS does not require tax clearance in some cases — for example employment of no more than 60 days in the year, or annual earnings under SGD 21,000 — check IRAS's list.
Certificates of residence. To use the Agreement in Singapore as a resident of India — for the 183-day rule or the treaty rates — you need proof of Indian residence: apply on the e-filing portal in Form No. 42; the certificate is issued in Form No. 43 (rule 75 of the Income-tax Rules, 2026). To use the Agreement in India as a resident of Singapore, obtain a certificate of Singapore tax residence from IRAS and give it to the Indian payer with the prescribed information (s. 159(8)). For the deduction of Singapore tax in India you also need a certificate of the Singapore income and tax and proof of payment (Form No. 44).
Social security: no India–Singapore agreement. Singapore is not on EPFO's list of countries with which India's social security agreements operate. An employee posted from India to Singapore therefore cannot use an EPFO certificate of coverage to be exempt from Singapore contributions, and contributions may be due under the rules of both countries for the same work. Ask your employer how the posting is handled before it starts.

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Agreement between the Government of the Republic of Singapore and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed on 24 January 1994), as amended by the Protocols of 29 June 2005, 24 June 2011 and 30 December 2016 and modified by the MLI. The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

The treaty in detail: income, rates, the 183-day rule →

Terms you will come across in Singapore

Income Tax Act 1947 (ITA): Singapore's income tax law; definition of a resident — s. 2(1)
IRAS: Inland Revenue Authority of Singapore, which also issues certificates of residence
Year of Assessment (YA): tax is assessed on the previous calendar year's income (YA 2027 — income of 2026)
Permanent Resident (PR): Singapore permanent resident: like a citizen, a tax resident if he or she normally lives in Singapore
IR21 (tax clearance): when a non-citizen employee leaves a job or Singapore, the employer files Form IR21 and withholds payments until IRAS assesses the tax
one-tier: system under which dividends of Singapore companies are not taxed in the shareholder's hands

Questions

Which DTAA applies between India and Singapore?

The Agreement of 24 January 1994, in force since 27 May 1994, as amended by the Protocols of 2005, 2011 and 2016 and modified by the MLI (preamble and principal purpose test). Since the 2016 Protocol, India may tax gains on shares of Indian companies acquired on or after 1 April 2017 (Art. 13(4B)).

Does Singapore tax my salary for a short assignment if I remain resident in India?

Not if all conditions of Art. 15(2) are met: no more than 183 days in Singapore in the relevant fiscal year, an employer not resident in Singapore, and pay not borne by its permanent establishment or fixed base there. Singapore law on its own exempts employment of no more than 60 days in a year, except for directors and public entertainers.

Does Singapore tax my Indian income?

Foreign income received in Singapore by a resident individual is generally exempt (s. 13(7A)), except through a Singapore partnership. India still taxes Indian-source income as the Agreement allows; where Singapore taxes income only on remittance, Indian treaty relief applies only to the amount remitted to or received in Singapore (Art. 24).

Sources

Legislation and official guidance

s. 2(1) Income Tax Act 1947 (definition of «resident in Singapore», para (a)) — An individual is resident in Singapore if, in the year preceding the year of assessment, he or she resides in Singapore except for such temporary absences as may be reasonable and not inconsistent with a claim to be resident; also resident is a person who in that year was physically present or exercised employment in Singapore (other than as a company director) for 183 days or more.
s. 2(1) ITA 1947 (definitions of «year of assessment» and «basis period»); IRAS — preceding-year basis of assessment — Tax is charged for a year of assessment (YA) on the income of the preceding calendar year: YA 2027 covers income from 1 January to 31 December 2026. Residence is determined for the same preceding calendar year, so the selected year 2026 is the basis year for YA 2027.
IRAS — «Working out my tax residency» (updated 12 May 2026) — A Singapore citizen or permanent resident who normally resides in Singapore, except for temporary absences, is a tax resident. A foreigner is resident for a year of assessment if, in the preceding calendar year, he or she stayed or worked in Singapore for at least 183 days, or stays or works in Singapore continuously for three consecutive years (then for all three years, even with fewer than 183 days in the first and third). A foreign employee whose employment spans two calendar years is resident for both years if the period of employment, together with the stay immediately before and after it, is a continuous period of at least 183 days (not for company directors, public entertainers and professionals). Days include weekends and public holidays, and temporary absences (leave abroad, business trips) connected with the employment in Singapore.
s. 13(7A) ITA 1947 — Exempt is income from sources outside Singapore received in Singapore: (a) by a non-resident individual; (b) from 1 January 2004 — by a resident individual, where the Comptroller is satisfied that the exemption is beneficial to him or her; the exemption does not cover such income received through a partnership in Singapore.
IRAS — rates for non-residents (updated 27 April 2026); s. 13(6)–(7) ITA 1947 — A non-resident pays tax only on income received in or derived from Singapore, without personal reliefs: employment income — 15% or the resident rates if that gives more tax; director's fees, consultants' fees, rental income, pensions and other income — 24%. Pay for employment in Singapore of no more than 60 days in a year is exempt (s. 13(6)), except directors' remuneration and income of public entertainers (s. 13(7)).
Agreement between the Government of the Republic of Singapore and the Government of the Republic of India (24 January 1994), as amended by the Protocols of 29 June 2005, 24 June 2011 and 30 December 2016 — Signed on 24 January 1994 in Hindi and English (the English text prevails in case of divergence); in force 27 May 1994; it has effect in India for fiscal years beginning on or after 1 April 1994 and in Singapore from 1 January 1994 (Art. 30). The 2005 Protocol set the 10% rate for royalties and fees for technical services; the 2011 Protocol replaced the exchange-of-information article; the 2016 Protocol (in force 27 February 2017) changed the taxation of gains on shares (Art. 13(4A)–(5)), added a limitation of benefits for those gains (Art. 24A) and confirmed that domestic anti-avoidance rules apply (Art. 28A). The MLI adds only its preamble and the principal purpose test (Art. 29A); the residence article (Art. 4) is unchanged.
Art. 4(2) India–Singapore Agreement (1994) — Individual resident of both States: (a) resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State of the centre of vital interests cannot be determined, or if he has no permanent home available to him in either State — of the State in which he has an habitual abode; (c) habitual abode in both States or in neither — only of the State of which he is a national; (d) national of both States or of neither — the competent authorities settle the question by mutual agreement.
Art. 24 India–Singapore Agreement (1994) (limitation of relief) — Where income from sources in one State is exempt or taxed at a reduced rate there under the Agreement, and under the law of the other State that income is subject to tax by reference to the amount remitted to or received in that other State and not to its full amount, the exemption or reduction in the first State applies only to the amount so remitted or received.
Arts. 13(4A)–(5) and 24A India–Singapore Agreement (as amended by the 2016 Protocol) — Gains on shares acquired before 1 April 2017 are taxable only in the seller's State of residence (Art. 13(4A)); gains on shares acquired on or after 1 April 2017 in a company resident of a State may be taxed in that State (Art. 13(4B)); gains on other property not covered by Art. 13 — only in the State of residence (Art. 13(5)). Art. 24A denies the benefit of Art. 13(4A) and (4C) to shell or conduit companies (expenditure thresholds S$200,000 in Singapore and Rs 5,000,000 in India).
Income-tax Act, 2025, s. 159 — The Central Government may enter into agreements for relief from double taxation and avoidance of double taxation; where an agreement applies, the Act applies only to the extent more beneficial to the assessee (s. 159(4)). A non-resident may claim treaty relief only with a certificate of residence from the other country's government and the prescribed documents and information (s. 159(8)).
Income-tax Act, 2025, s. 6(1)–(2) — Residential status is determined for each tax year. An individual is resident in India in a tax year if in India for 182 days or more in that year, or for 60 days or more in that year and 365 days or more in the four years preceding it.
Art. 15(2) India–Singapore Agreement (1994) — Remuneration of a resident of one State for employment exercised in the other State is taxable only in the first State if (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the relevant fiscal year, (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) it is not borne by a permanent establishment or fixed base which the employer has in the other State.
Income-tax Act, 2025, s. 5 — A resident is taxed on income received or deemed received in India, accruing or arising (or deemed to) in India, and accruing or arising outside India; for a not ordinarily resident, income accruing outside India is included only if it is from a business controlled in or a profession set up in India. A non-resident is taxed only on income received or deemed received in India, or accruing or arising (or deemed to) in India.
Art. 25 India–Singapore Agreement (1994) — India: a resident of India gets a deduction from Indian tax of the Singapore tax paid on income that may be taxed in Singapore under the Agreement, not exceeding the Indian tax attributable to that income (Art. 25(2)). Singapore: Indian tax payable on income from India is credited against Singapore tax on that income, subject to Singapore law on foreign tax credits (Art. 25(4)). Tax spared under listed incentives is treated as paid (Art. 25(3) and (5)).
Income-tax Rules, 2026, rule 76; Forms No. 44 and 45 — A resident gets credit for foreign tax in the tax year in which the income is taxed in India; credit is the lower of the Indian tax on that income and the foreign tax, per source and per country; not against interest, fees or penalties; disputed foreign tax only after settlement (Form No. 45, within 6 months of the month of settlement). Form No. 44 with a certificate of income and tax and proof of payment, within 12 months from the end of the tax year if the return was filed on time; accountant verification if foreign tax is ₹1,00,000 or more. Conversion at the TT buying rate.
Art. 27(1) India–Singapore Agreement (1994) — A person who considers that the actions of one or both States result or will result in taxation not in accordance with the Agreement may present the case to the competent authority of the State of which he is a resident within three years of the date of receipt of notice of the action which gives rise to such taxation.
Arts. 10–12 India–Singapore Agreement (1994) — Tax in the source State on payments to a beneficial owner resident in the other State may not exceed: dividends — 15% of the gross amount (10% for a company holding at least 25%; Art. 10(2)); interest — 15% (10% on loans granted by banks or similar financial institutions, including insurance companies; Art. 11(2)); royalties and fees for technical services — 10% (Art. 12(2) as amended by the 2005 Protocol). Payments to an individual for professional services under Art. 14 are not fees for technical services (Art. 12(5)(e)).
IRAS — types of payments and withholding tax rates (updated 18 November 2025) — Withholding on payments to non-residents: interest — 15%, royalties — 10% (with a reduced base for authors), rent of movable property — 15%, non-resident directors' remuneration — 24%, non-resident professionals — 15% of gross income or 24% of net income, public entertainers — 15% of gross income.
Art. 14 India–Singapore Agreement (1994) — Income of an individual resident of one State from professional services or other independent activities may be taxed in the other State only if he has a fixed base regularly available to him there, or if he stays there for a period or periods amounting to or exceeding in the aggregate 90 days in the relevant fiscal year.
Arts. 18 and 19 India–Singapore Agreement (1994) — Art. 18: remuneration and pensions paid by a State for government services are taxable in that State; they are taxable in the other State if the services are rendered there by its resident who is its national or did not become its resident solely to render the services, and a government pension if the recipient is a resident and a national of the other State. Art. 19(1): non-government pensions and annuities may be taxed only in the recipient's State of residence.
IRAS — tax clearance for non-Singapore citizen employees (Form IR21, updated 4 March 2026) — When an employee who is not a Singapore citizen ceases employment, is posted overseas or leaves Singapore for more than three months, the employer files Form IR21 with IRAS at least one month in advance and, from the time it becomes aware of this, withholds all moneys due to the employee until IRAS determines the tax.
Income-tax Rules, 2026, rule 75(3); Form No. 42 (application) and Form No. 43 (certificate) — Application for a certificate of residence for the purposes of an agreement under s. 159(1)–(2), filed on the e-filing portal (replaces Form 10FA): period for which the certificate is needed, basis of the residential status claimed, address in that period, supporting documents; the certificate is issued in Form No. 43.
EPFO — International Workers: Social Security Agreements — India's social security agreements operate with Belgium, Germany, Switzerland, Luxembourg, France, Denmark, Korea, the Netherlands, Hungary, Finland, Sweden, the Czech Republic, Norway, Austria, Canada, Australia, Japan, Portugal, Brazil and Quebec. EPFO issues a certificate of coverage to employees posted to those countries, so they avoid contributing in the host country; periods count toward pension eligibility.
IRAS — resident tax rates from YA 2024 (updated 27 April 2026) — Progressive rates on a resident's chargeable income: first SGD 20,000 — 0%, then 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5%, 20%, 22% (SGD 320,001–500,000), 23% (SGD 500,001–1,000,000) and 24% above SGD 1,000,000.
IRAS — gains from the sale of property, shares and financial instruments (updated 27 February 2026); dividends (updated 27 February 2026) — Gains from selling property and shares are generally not taxed as capital gains unless the sale amounts to trading (frequent transactions, a profit-seeking motive). Dividends of Singapore companies under the one-tier system are not taxed; foreign dividends received in Singapore by a resident are generally not taxed either (except those received through a partnership in Singapore).
Art. 4(2)(a) India–Singapore Agreement (1994) — A dual-resident individual is deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available in both States, of the State with which his personal and economic relations are closer (centre of vital interests).
Art. 4(2)(b) India–Singapore Agreement (1994) — If the State of the centre of vital interests cannot be determined, or if he has no permanent home available in either State, he is deemed to be a resident of the State in which he has an habitual abode.
Art. 4(2)(c), (d) India–Singapore Agreement (1994) — If he has an habitual abode in both States or in neither, he is deemed to be a resident only of the State of which he is a national (c); if he is a national of both States or of neither, the competent authorities settle the question by mutual agreement (d).

Updated 10/11/2026. The result is for information only and is not tax or legal advice. Tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law changes. Consult a qualified adviser before making decisions.

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