DoubleTaxationTax residence status: how the check works
The service determines which country you are a tax resident of when your life is connected with two countries. The check is free, needs no sign-up and takes a few minutes.
Three steps
- Choose a country. Your citizenship, the other country you are connected with, the tax year and — if you moved this year — the date you left or arrived.
- Answer the questions. Home, family, work, number of days, citizenship — only the questions that matter in your situation. If you don't know an answer, choose “I don't know”: the conclusion will show both outcomes.
- Get the conclusion. Which country you are a resident of, which taxes are due and where, and the legal basis.
Who this is for
- Singapore citizens and PRs living or working abroad who need to know whether they are still tax residents of Singapore
- Employment Pass and other work pass holders checking whether they meet the 183-day test
- People posted to or from Singapore whose stay spans two or three calendar years
- People with a home, family or business both in Singapore and in another country
Countries covered
The service analyses the residence rules of each country in the list together with its Avoidance of Double Taxation Agreement (DTA) with Singapore. Where Singapore has no comprehensive DTA with a country — for example the United States — the conclusion rests on the domestic law of both countries.
- Singapore taxpayers in Argentina
- Singapore taxpayers in Austria
- Singapore taxpayers in Bangladesh
- Singapore taxpayers in Brazil
- Singapore taxpayers in Canada
- Singapore taxpayers in China
- Singapore taxpayers in the Czech Republic
- Singapore taxpayers in France
- Singapore taxpayers in Germany
- Singapore taxpayers in Hungary
- Singapore taxpayers in India
- Singapore taxpayers in Italy
- Singapore taxpayers in Japan
- Singapore taxpayers in Malaysia
- Singapore taxpayers in the Netherlands
- Singapore taxpayers in Pakistan
- Singapore taxpayers in Poland
- Singapore taxpayers in Portugal
- Singapore taxpayers in Romania
- Singapore taxpayers in Spain
- Singapore taxpayers in Sweden
- Singapore taxpayers in Switzerland
- Singapore taxpayers in Taiwan
- Singapore taxpayers in Türkiye
- Singapore taxpayers in Ukraine
- Singapore taxpayers in the United Kingdom
- Singapore taxpayers in the United States
How the conclusion is reached
- First, the domestic law of each of the two countries: day thresholds, place of residence, centre of vital interests, citizenship.
- If both countries treat you as a resident, the tie-breaker rule in Article 4 of the tax treaty applies: permanent home, centre of vital interests, habitual abode, nationality, mutual agreement.
- For criteria that call for judgment, court practice and tax authority guidance are taken into account; the “Reliability of the conclusion” scale shows how much the conclusion depends on them.
- For specific types of income — salary, dividends, pensions, rent and more — the treaty rules: which country may tax and how double taxation is relieved.
What you get
- A conclusion on your tax residence with the reasoning and links to the laws, the treaty and court decisions.
- Which taxes are due and where; for the income you enter — rates, tax credit and the amount still to pay.
- Next steps: certificate of residence, obligations in each country, what to do when leaving, exit tax, how the year of the move is split.
- A check of the previous year with the same answers, a PDF report and a link to the result that you can share.
Questions
I work in Singapore on an Employment Pass — am I a tax resident?
For a Year of Assessment you are a tax resident if, in the preceding calendar year, you were physically present or exercised employment in Singapore (other than as a company director) for 183 days or more. IRAS also applies administrative concessions to foreigners: if your continuous employment of at least 183 days spans two calendar years (not for company directors, public entertainers and professionals), or you stay or work in Singapore for three consecutive years, you are treated as resident for each of those years.
What is the Year of Assessment?
Income of a calendar year is assessed in the following year: income earned in 2026 is taxed in Year of Assessment 2027, and your tax residency for YA 2027 depends on the facts of 2026. In the check, choose the calendar year in which you earned the income.
I am a Singapore citizen working abroad — am I still a tax resident?
Singapore citizens and PRs who normally reside in Singapore remain tax residents during temporary absences. If you have moved abroad to live there and spent fewer than 183 days in Singapore in the year, you are generally a non-resident; Singapore then taxes only income sourced in Singapore. Either way, foreign-sourced income that an individual receives in Singapore is generally tax-exempt.
Is this legal or tax advice?
No. It is an information service that shows how the rules apply to your answers. IRAS, other tax authorities and courts may assess your circumstances differently, so for important decisions consult a tax adviser.
Are my answers stored?
No. The calculation runs in your browser and your answers are not sent anywhere. For statistics we only add +1 to anonymous daily counters (for example, «Germany → resident of Germany») — no IP address, cookies or identifiers.
Privacy
Your answers are processed in your browser and are not sent to the server; no sign-up or cookies are needed. For statistics we count only the country and the overall conclusion, anonymously. More in the privacy policy.
Important
The conclusion is general information, not tax or legal advice: it depends on your answers and on circumstances the service cannot see, and the law changes. How we work with sources is described in the methodology. To apply the conclusion correctly, consult a lawyer.