• Non-residents are foreigners who have stayed or worked in Singapore for less than 183 days in a calendar year.

• They are taxed only on their income in Singapore and are not included in the taxable income. They are subjected to tax at a flat rate of 15% or progressive resident tax rates as per the table above, which results in a higher tax amount.

• Note that the non-resident personal income tax rate for director’s fees, consultation fees, and other income is presently at 24%. This excludes employment income and certain income taxable at reduced withholding tax rates.

Important Note: Starting from YA 2024, non-resident individuals (excluding employment income and certain income taxed at lower rates) income tax rate has been increased from 22% to 24%. This change aims to align the income tax rates for non-residents with those for residents.