Tax Residence in Your First Year: 183 Days, Filing, Tax Clearance and Mainland China Reporting

Singapore tax residence is a determination made by the Inland Revenue Authority of Singapore (IRAS) on the basis of days of stay and employment; it is a separate matter from the pass or residency status you hold. A foreigner is treated as a tax resident if they stayed or worked in Singapore for at least 183 days in the previous calendar year, were in Singapore for 3 consecutive calendar years, or were employed across two calendar years with a combined stay of at least 183 days; Singapore citizens and permanent residents (PRs) are generally residents if they normally reside in Singapore, apart from temporary absences (IRAS, 2026-04-27). The most common first-year situation is that the pass is already in hand, but tax residence only arises once the day count is met.

This page covers only the practical steps after landing: how to assess year one, which records to keep, how to file and how to obtain tax clearance on departure. The conceptual difference between residency status and tax residence, tax rates and CRS are explained in full on the sister site hnw.sg.

How year one is assessed: what the three rules mean in practice

IRAS assesses the tax residence of foreign individuals by reference to the previous calendar year. The three rules are: staying or working in Singapore "for at least 183 days" in the previous calendar year; being in Singapore "continuously for 3 consecutive years", even if the first and/or last year falls short of 183 days; and employment spanning two calendar years with a combined stay of at least 183 days, the last of which does not apply to company directors, public entertainers or professionals (IRAS, 2026-04-27). The concepts behind these rules, and the difference between residency status and tax residence, are covered on the sister site hnw.sg; this page deals only with applying them in the first year.

The examples below assume arrival in 2026. They are hypothetical, and the actual outcome follows the IRAS assessment:

1. Arrive early in the year and stay all year: with 183 days or more in Singapore in 2026, you would usually be assessed as a tax resident for YA 2027 (covering 2026 income), with resident progressive rates and personal reliefs.
2. Arrive mid-year, with employment continuing into the next year: if you start work in July 2026, you will have fewer than 183 days that year; if employment continues into 2027 and the combined stay across both years is at least 183 days, the two-year employment rule can treat you as resident for both Years of Assessment. If you leave the job and Singapore soon after starting, you may be treated as non-resident for both years.
3. Arrive mid-year without employment (for example, as a dependant or investor): the 183-day rule refers to "stay or work", so dependants who are not employed are also counted on actual days of stay. With fewer than 183 days in 2026, you would generally be non-resident that year; 183 days or more in 2027 would make you resident; if you plan to live in Singapore for 3 consecutive years, the first year may be treated retrospectively under the three-year rule.

The type of pass does not decide the outcome: an EP holder who travels abroad extensively and stays fewer than 183 days may still be a non-resident. Jurisdiction: Singapore. For a specific determination, obtain professional tax advice where you are tax resident.

Records to keep in year one

Tax residence, tax filing and later CRS self-certifications all rely on written records you can produce. Building the file in your first year is much easier than reconstructing it later. The table below lists record types and their uses; follow IRAS and employer requirements on how to retain them.

Families who travel frequently between two places should reconcile their day count at the end of every month, and before year-end judge whether they are likely to reach 183 days, before deciding whether to adjust travel plans or consult a tax professional early. Jurisdiction: Singapore.

Filing timeline: Year of Assessment, filing season and Notice of Assessment

Singapore individual income tax works on a Year of Assessment (YA) basis. IRAS states that "Individuals are taxed based on the income earned in the previous calendar year". YA 2026 covers income from 1 January 2025 to 31 December 2025.

Who must file: IRAS states that individuals with total income above S$22,000 in the previous calendar year, net self-employment profit above S$6,000, or non-residents with Singapore-sourced income not subject to withholding generally need to file; anyone who receives a filing notification from IRAS should also file (IRAS, 2026-10-15).

A common first-year oversight is for new employees to assume their employer handles everything. In fact, an employer's participation in the Auto-Inclusion Scheme only transmits income data to IRAS; the individual still needs to check and confirm it during the filing season and claim the personal reliefs that apply.

Jurisdiction: Singapore.

Tax clearance on departure: what IR21 is

Tax clearance (form IR21) is an IRAS procedure for non-Singapore-citizen employees. IRAS states that when a non-Singapore-citizen employee ceases employment, is posted overseas or plans to leave Singapore for more than 3 months, the employer "must notify IRAS at least one month in advance and withhold all monies due to the employee from the date you are aware" (IRAS, 2026-08-14).

Key points:

• Scope: all work pass holders, including ONE Pass and Personalised Employment Pass (PEP) holders;
• Employer obligations: notify IRAS at least one month in advance and withhold monies due to the employee from the date of awareness until clearance is complete;
• How PRs differ: if a PR employee leaving a job is not leaving Singapore permanently, the employer may provide a Letter of Undertaking in place of tax clearance; overseas postings or employment abroad generally still require clearance;
• Impact on the family: the final month's salary, bonuses and pay in lieu of unused leave may be withheld, so allow time for tax clearance before relocating, changing jobs or returning home.

Many families first encounter IR21 when changing employer or switching to a ONE Pass. Even if you are not leaving Singapore, the end of an employment relationship can trigger tax clearance; follow what your employer agrees with IRAS.

Jurisdiction: Singapore.

Tax rates, overseas income and reporting in two places: the operational points only

These concepts are explained in full on the sister site's pages on residency and tax residence (hnw.sg) and CRS (hnw.sg). This page keeps only the points to act on in year one:

• Tax rates: residents pay progressive rates, currently up to 24%; non-residents' employment income is taxed at a flat 15% or at resident progressive rates, whichever is higher, and other income generally at 24% (IRAS, 2026-04-27). Whether you are resident or non-resident in year one directly affects how much tax to set aside.
• Overseas income: foreign-sourced income received in Singapore by individuals is generally not taxed, with exceptions such as foreign income received through a Singapore partnership (IRAS, 2026-03-02). This only tells you whether Singapore taxes it, not what other jurisdictions do.
• Mainland China reporting: becoming a Singapore tax resident does not automatically end mainland China tax residence. Mainland resident individuals with overseas income must file and pay tax between 1 March and 30 June of the year following the year in which the income is derived (MOF and STA Announcement No. 3 of 2020). Put this deadline in the calendar alongside Singapore's 18 April filing deadline. Where dual tax residence arises, it is resolved under the tie-breaker rules of the tax treaty between the two jurisdictions, which requires a professional assessment of the individual's facts.
• CRS self-certification: when opening an account or buying a policy, you declare your jurisdiction of tax residence, not your nationality or pass type; Singapore Reporting Financial Institutions report to IRAS by 31 May each year (IRAS, 2026-09-09). If your tax residence changes in year one, update your self-certification as the financial institution requires; see bank accounts.

For annual milestones see the compliance calendar; for the overall landing sequence see the landing process.

Jurisdiction: Singapore and mainland China. For tax and CRS questions, obtain professional tax advice where you are tax resident. If you would like help mapping out your first-year timeline against your own circumstances, you can register your needs through the contact details on this site.