Singapore 183 days
Tax days183days in the previous calendar year
A foreigner who stayed or worked in Singapore for at least 183 days in the previous calendar year is a tax resident for the year of assessment.1
- Year
- Singapore taxes the previous year's income: Year of Assessment 2026 covers income earned from 1 January 2025 to 31 December 2025.2
- A day is
- Days of employment include weekends and public holidays. Temporary absences, such as holiday leave or business trips, still count.34
- Under
- If your stay in Singapore is less than 183 days, you are regarded as a non-resident.5
- Also counts
- Staying or working in Singapore for 3 consecutive years makes you resident for all 3 years, even if the first and third years are under 183 days.6
- Work pass
- A work pass valid for at least 1 year also leads to tax resident treatment.7
- Citizens
- A Singapore citizen or permanent resident who normally resides in Singapore is a tax resident, apart from temporary absences.8
- Foreign income
- A tax resident's foreign-sourced income brought into Singapore is tax-exempt, except income received through partnerships in Singapore.9
Thailand 180 days 
Australia 183 days 
Indonesia 183 days 
New Zealand 183 days