Tax Clearance Calculator

(To check if tax clearance is required for a Non-Singapore Citizen employee ceasing employment in Singapore)

Enter fields below

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Date of Commencement of Employment

Date of Cessation of Employment

Total income in each year is $20,000 or less

(Y/N)

Result

Tax Clearance is not required for the following scenarios:

Scenario 1
Non-Singapore Citizen employee who worked in Singapore not exceeding 60 days in a calendar year.
This does not apply to directors of a company, public entertainers or individuals exercising a profession,
vocation or employment of a similar nature.

Scenario 2
Non-Singapore Citizen employee who worked in Singapore for at least 183 days within a calendar year
and earned less than $20,000 annually.

Scenario 3
Non-Singapore Citizen employee who worked in Singapore for at least 183 days within a continuous
period straddling two years and earned less than $20,000 annually. This two-year administrative
concession is only applicable for foreign employees who enter Singapore from 01 Jan 2007. It does not
apply to directors of a company, public entertainers or individuals exercising a profession, vocation or
employment of a similar nature.

Scenario 4

Non-Singapore Citizen employee who worked in Singapore for 3 continuous years or more and earned
less than $20,000 per year.

The calculator is correct as of 22 Aug 2014. Please check the IRAS website at

www.iras.gov.sg for the latest version.

The calculator provides results based on the stated assumptions and your inputs. It may not provide for all possible scenarios.