What changed in Singapore

Foreign income stays untaxed even after you become a resident, with one partnership exception

Personal income tax

Long-term crypto holdings are untaxed on disposal, because there is no capital gains tax

Crypto tax and legal status

No capital gains, wealth, inheritance or exit tax on becoming a resident

Leaving home: exit tax and ties

60 days or less of employment exercised in Singapore is tax-exempt

Personal income tax

A year-long work pass makes you a presumptive tax resident from day one, and multi-year stays get extra concessions

Tax residency

Crypto tax stays at zero, but reporting to your home tax authority starts in 2027

Crypto tax and legal status

Running a crypto business from Singapore for overseas-only customers needed a licence from 30 June 2025, with no grace period

Crypto tax and legal status

Buying and selling crypto carries no GST, but exchange and wallet fees do

Crypto tax and legal status

Active crypto trading is taxed as ordinary income, decided by the badges of trade, not a bright line

Crypto tax and legal status

Family office tax incentives (13O and 13U): current thresholds from 1 January 2025

Moving your company

A Pte Ltd pays a flat 17 percent, with real exemptions but no CFC shield for your home structure

Moving your company

Buying a home costs 60 percent extra in stamp duty for most foreigners

Leaving home: exit tax and ties

Singapore citizenship costs your other passport, and sons who take PR young owe national service

Permanent residency and citizenship

Permanent residence has no published timeline, and citizenship needs 2 years as a PR after that

Permanent residency and citizenship

The Global Investor Programme buys permanent residence directly, at SGD 10 million and up

Residency routes

EntrePass requires a funded, innovative company, not just an idea

Residency routes

No nomad visa: the Employment Pass and COMPASS are the default long-stay route

Residency routes

No personal registration duties for visitors

Local registrations

Working with company data from Singapore needs security sign-off, especially for EU data

Data protection

A Singapore employer entity brings you inside the Employment Act

Employment law

Singapore's Employment Act generally does not reach a foreign employment relationship

Employment law

No subsidized healthcare access, and no insurance is required to enter

Healthcare coverage

No social security agreement exists, so your home country's rules decide everything

Social security

CPF does not apply to you as a foreign worker

Social security

A Singapore-based employer must clear your taxes before you leave

Employer payroll obligations

Singapore has no payroll withholding system to register for

Employer payroll obligations

Concluding contracts or exercising management from Singapore creates real PE risk

Permanent establishment risk

Permanent establishment risk looks low for ordinary remote work

Permanent establishment risk

Whether the Netherlands-Singapore treaty counts a calendar year or 12 rolling months is unconfirmed

Personal income tax

No tax treaty means no tie-breaker if Singapore and home tax both apply

Personal income tax

A tax treaty backs you up if Singapore and your home country both claim tax

Personal income tax

Past 60 days, Singapore taxes your income as a non-resident

Personal income tax

Director's fees are taxed at a flat 24 percent, with no short-stay exemption

Personal income tax

Local ties can trigger residency even under 183 days

Tax residency

Unlikely to become a Singapore tax resident on a short stay with no local ties

Tax residency

183 days or more makes you a Singapore tax resident

Tax residency

Visiting customers or signing contracts locally without a pass is illegal working

Right to work

The ONE Pass is the compliant route to base yourself in Singapore long-term

Right to work

Attending meetings, conferences or training needs no work pass

Right to work

Remote work for a foreign employer on a visit pass is not authorized

Right to work

Past 90 days, visit-pass routes run out and you need a real pass

Immigration and visa

Your nationality needs a visa before travelling to Singapore

Immigration and visa

Stays of 31 to 90 days depend on what pass length you actually get

Immigration and visa

Visa-free entry with an e-Pass for stays up to 30 days

Immigration and visa