Tax exemptions and deductions can help to lower residents’ tax liability. Residents are eligible for various tax exemptions and deductions, such as:

• Personal reliefs
• Deductions for employment expenses
• Contributions to approved charitable or social causes

Non-residents do not qualify for most of these exemptions and deductions. There are also some groups of individuals who are exempted from personal income tax. These include:

• Non-resident individuals whose employment is for not more than 60 days in a calendar year:
  • Non-resident individuals in Singapore employed for a short period of not more than 60 days in a calendar year are exempt from paying personal income tax on their employment income.
• Individuals who receive certain types of income that are exempted from tax:
  • Some types of income are exempted from personal income tax in Singapore. These include certain types of:
    • Government grants
    • Scholarships and awards
    • Certain gains from the disposal of investments
    • Certain income earned by approved charitable or religious organisations

Even if individuals fall under one of these exempt categories, they may still be required to file a tax return in Singapore to report their income. Other taxes, such as Goods and Services Tax (GST) and tax levied on rental income, may apply.