Singapore: 183 days in a calendar year

About This Rule

Counts your days in Singapore each calendar year. A foreigner who has stayed or worked in Singapore for at least 183 days in a calendar year is a tax resident for the following Year of Assessment; for employees, days of employment also include temporary absences such as vacation leave or business trips, which this count of days in Singapore leaves out. IRAS also treats you as resident under two concessions the app doesn't model (a continuous stay of 3 consecutive years, and, for employees, a continuous period of at least 183 days straddling 2 calendar years), and a foreigner with a work pass valid for at least 1 year is treated as resident until reviewed. This tracks the day count only.