Are you a foreigner working briefly in Singapore? The 60-Day Tax Exemption can help you avoid paying income tax if you meet certain conditions. Here’s a complete guide to how it works, who qualifies, and the rules you must follow to stay compliant with IRAS.
📌 What is the 60-Day Tax Exemption?
Under Singapore’s Income Tax Act, certain short-term employment income is exempt from tax if the total employment period in Singapore is not more than 60 days in a calendar year. This rule is designed to ease tax obligations for individuals doing temporary work, business visits, or assignments.
✅ Who Qualifies for the Exemption?
The 60-day exemption applies mainly to non-resident foreigners visiting Singapore for a short work assignment. You may qualify if:
- You work in Singapore for 60 days or less in a calendar year
- Your income is from an employment contract or service agreement for short-term work
- You are not a company director, public entertainer, or exercising a profession
IRAS will treat the income earned within those 60 days as non-taxable.
🚫 Who is Not Eligible?
The following groups are excluded from the 60-day exemption and must pay tax regardless of their short stay:
- Company directors
- Public entertainers (musicians, actors, sports professionals)
- Professionals such as consultants, trainers, and coaches
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📊 Examples of 60-Day Exemption Scenarios
| Scenario | Taxable? |
|---|---|
| A 45-day IT support project in Singapore | No |
| A 55-day marketing training session | No |
| A 30-day acting job | Yes – public entertainer |
| A 20-day consulting role | Yes – professional services |
🧾 Filing Obligations
If you qualify for the 60-day exemption, you generally do not need to file a tax return for that income. However:
- Your employer must still file the necessary employment income returns with IRAS
- You should keep proof of your work period, contracts, and travel records
⚠️ Common Misunderstandings
- Counting work days incorrectly – weekends and public holidays during your assignment still count toward the 60 days
- Assuming the exemption applies to professional services or entertainment work
- Misreporting multiple short visits – IRAS aggregates your total days in Singapore for the year
💡 Tax Planning Tips for Short-Term Workers
- Track your entry and exit dates carefully
- Coordinate with your employer to confirm IRAS reporting
- Combine work and business visits strategically to stay under the 60-day threshold
🔍 Final Takeaway
The 60-day tax exemption in Singapore is a valuable benefit for eligible short-term workers. However, strict rules apply, and not all types of work qualify. Keep accurate records, understand IRAS guidelines, and when in doubt, seek professional tax advice.
