Overseas Networks & Expertise Pass (ONE Pass)

Overseas Networks & Expertise Pass (ONE Pass) is a residence route in Singapore (Emprego). Fixed monthly salary ≥SGD 30,000 (last year or prospective SG employer), or outstanding achievements in arts/sports/science/academia. Can start/run multiple companies; spouse may work via LOC. Fees SGD 105 application + SGD 225 issuance per pass.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Singapore

SG PR (e.g. GIP) residing in SG except temporary absences; foreigners: 183 days or 2-yr straddle (≥183 continuous)

Foreign income received by individuals exempt; 3-yr administrative concession

Residence certificate: IRAS Certificate of Residence once tax resident for the year

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Singapore on the interactive map →abrir na banco de dados → →Página oficial ↗

Requirements at a glance

You need an annual income of about CHF 223'200. There is no minimum stay to keep the permit. Spouse and children can usually be included. Permanent residence: after 2 years. Citizenship can be possible after about 4 years.

How holders are taxed

Progressive 0–24%; foreign income received exempt.

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Categoria	Emprego
Investimento	—
Taxas (família)	CHF 610
Rendimento / ano	CHF 223'200
Patrimônio	—
Estadia mín.	0
RP	2
Cidadania	4
Trabalho	yes
Elegível	all
Impostos	Progressive 0–24%; foreign income received exempt.
Data de referência	2026-10

Página oficial

abrir na banco de dados →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.