Moving to Singapore: taxes, residence and life
How to become tax resident in Singapore: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Singapore the top income tax rate is 24%, dividends are taxed at up to 0% and companies pay 17% corporate tax. Newcomers may use a special regime (0%): Partial exemption: ~4.25% on first S$10k, 8.5% on next S$190k, then 17%. Territorial: foreign income not remitted is exempt; one-tier system — dividends untaxed in the hands of shareholders.
How to move and become tax resident
You can become tax resident in Singapore from arrival once you take up residence (SG PR (e.g. GIP) residing in SG except temporary absences; foreigners: 183 days or 2-yr straddle (≥183 continuous)). The typical route is Employment Pass via own Singapore company (GIP needs SGD 10m+ and large business): Real SG company with substance, EP salary ≥SGD 5,600/month, COMPASS points; GIP requires business turnover ≥SGD 200m There are 5 open residence programmes in Singapore — see the list below.
Living there
Singapore has a tropical rainforest climate with winter highs around 30.1 °C and summer highs around 32 °C.
Key facts
| Top income tax | 24% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 17% |
| Special regime for newcomers | 0% — Partial exemption: ~4.25% on first S$10k, 8.5% on next S$190k, then 17%. Territorial: foreign income not remitted is exempt; one-tier system — dividends untaxed in the hands of shareholders. |
| ถิ่นที่อยู่ทางภาษี | ตั้งแต่มาถึง — SG PR (e.g. GIP) residing in SG except temporary absences; foreigners: 183 days or 2-yr straddle (≥183 continuous) |
| เส้นทางของคุณ | Employment Pass via own Singapore company (GIP needs SGD 10m+ and large business) — Real SG company with substance, EP salary ≥SGD 5,600/month, COMPASS points; GIP requires business turnover ≥SGD 200m |
| ประเภทภูมิอากาศ | tropical rainforest · 30.1° / 32° (Singapore) |
Residence programmes in Singapore
Active programmes
- Global Investor Programme (GIP) — การลงทุน CHF 6'200'000 · 2026-10
Thresholds raised sharply in March 2023
- Employment Pass (incl. founder/director of own SG company) — เงินได้ / ปี CHF 41'700 · 2026-10
- Overseas Networks & Expertise Pass (ONE Pass) — เงินได้ / ปี CHF 223'200 · 2026-10
- EntrePass — entrepreneur · 2026-10
- Dependant's Pass / Long-Term Visit Pass — เงินได้ / ปี CHF 44'640 · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Singapore to become tax resident?
ตั้งแต่มาถึง. 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
How much tax will I pay in Singapore?
In Singapore the top income tax rate is 24%, dividends are taxed at up to 0% and companies pay 17% corporate tax.
Which residence programmes does Singapore offer?
Global Investor Programme (GIP) (CHF 6'200'000); Employment Pass (incl. founder/director of own SG company); Overseas Networks & Expertise Pass (ONE Pass); EntrePass; Dependant's Pass / Long-Term Visit Pass
What is the usual way to move to Singapore?
Employment Pass via own Singapore company (GIP needs SGD 10m+ and large business). Real SG company with substance, EP salary ≥SGD 5,600/month, COMPASS points; GIP requires business turnover ≥SGD 200m
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
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