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Singapore Tax Residency & IRAS Concession Calculator

Evaluate your Singapore tax residency under Section 2 of the Income Tax Act 1947, the 183-day core test, and computationally verified IRAS 2-Year and 3-Year straddling employment concessions.

Status, Day Counts & Contract Dates

SCs and SPRs who normally reside in Singapore are automatically tax residents.
Evaluation period automatically computes Year 1, Year 2, and Year 3 dynamically.
days
Physical presence in Calendar Year 1.
days
Physical presence in Calendar Year 2.
days
Physical presence in Calendar Year 3 (for 3-Year Concession evaluation).
Employment Contract Dates & Continuity Verification
Computationally Verified Concessions: The calculator parses start/end dates against the dynamic evaluation years to verify that active employment continuously spans calendar boundaries (Year 1 to Year 2 for 2-Year Concession, or Years 1 to 3 for 3-Year Concession) without an employment gap.

Optional: Tax Rate Comparison Inputs

Tax Residency & Exposure Results

Year 1 Status (YA 2025): EVALUATING

Year 2 Status (YA 2026): EVALUATING

Year 3 Status (YA 2027): EVALUATING

Non-Resident vs. Resident Tax Mechanics
Resident Progressive Tax
SGD 0
(0% - 24% + Reliefs)
Non-Resident Tax
SGD 0
(15% vs Prog + 24% Dir)

Read Full Singapore Guide