{"id":5272,"date":"2017-06-21T14:39:00","date_gmt":"2017-06-21T06:39:00","guid":{"rendered":"https:\/\/csttaxmultidev.wpengine.com\/en-sg\/?p=5272"},"modified":"2026-03-30T14:46:12","modified_gmt":"2026-03-30T06:46:12","slug":"moving-to-singapore","status":"publish","type":"post","link":"https:\/\/csttax.com\/en-sg\/blog\/moving-to-singapore\/","title":{"rendered":"Guide: Moving to Singapore"},"content":{"rendered":"\n

Overview Of Tax Residence Rules<\/strong><\/h2>\n\n\n\n

The Singapore Tax Act classifies taxpayers as either residents or non-residents. This is important because residents and nonresidents are taxed in a different manner.<\/p>\n\n\n\n

Note that the concept of \u201cdomicile\u201d is not relevant for Singapore income tax liability. \u201cResidence\u201d is the relevant test and this is defined under Section 2 of the Singapore Tax Act.<\/p>\n\n\n\n

The definition includes a \u201cqualitative test\u201d as an individual who \u201cresides\u201d in Singapore in the year preceding the year of assessment is regarded as a tax resident in Singapore.<\/p>\n\n\n\n

This turns on a number of factors. The term \u2018reside\u2019 is not statutorily defined and therefore it is to be given its ordinary meaning when interpreting Singapore law.<\/p>\n\n\n\n

\n
DOWNLOAD GUIDE<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Overview Of Tax Residence Rules The Singapore Tax Act classifies taxpayers as either residents or non-residents. This is important because residents and nonresidents are taxed in a different manner. Note that the concept of \u201cdomicile\u201d is not relevant for Singapore income tax liability. \u201cResidence\u201d is the relevant test and this is defined under Section 2 […]<\/p>\n","protected":false},"author":5,"featured_media":6331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-5272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expats-moving-to-singapore"],"acf":[],"yoast_head":"\nGuide: Moving to Singapore<\/title>\n<meta name=\"description\" content=\"Guide to Singapore tax residence rules, explaining resident vs non-resident status and how individuals are taxed differently.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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