Income Tax for Singapore PR: 2026 Rates Guide

Income tax for a Singapore PR works the same way it does for a citizen. The Inland Revenue Authority of Singapore (IRAS) taxes on a residency basis, not a citizenship basis. Once you are a tax resident, you pay the resident progressive rates that start at 0% on the first S$20,000 of chargeable income and reach a top marginal rate of 24% from the Year of Assessment (YA) 2024. Permanent residents get the same reliefs and the same tax-free first S$20,000 as citizens.

The short answer: a Singapore PR who is a tax resident is taxed on Singapore-sourced income at resident rates, and foreign income received in Singapore is generally not taxed. You become a tax resident if you stay or work here for 183 days or more in a calendar year, which almost every PR living and working in Singapore meets. This guide sets out the 2026 resident tax bands, how PR tax differs from non-resident foreigner tax, the main reliefs, and the filing deadlines, all sourced from IRAS.

Key Takeaways

Same as citizens: IRAS taxes by residency, not citizenship, so a tax-resident PR pays the same resident rates as a Singapore citizen.
Resident rates: chargeable income is taxed from 0% on the first S$20,000 up to a 24% top marginal rate from YA2024, per IRAS.
Tax resident test: you are a tax resident if you stay or work in Singapore for 183 days or more in a calendar year.
Only Singapore-sourced income: income earned in Singapore is taxed; foreign income received in Singapore is generally not taxed.
Filing: file by 15 April (paper) or 18 April (e-file) each year, with reliefs such as Earned Income Relief and CPF relief reducing your bill.
Non-residents differ: a non-resident pays the higher of 15% flat or resident rates on employment income, and 24% on most other income from YA2024.

How Income Tax for a Singapore PR Works

Singapore taxes individuals on a residency basis. IRAS does not look at whether you hold a pink identity card or a blue one; it looks at your tax residency status for the year. A permanent resident who lives and works in Singapore is almost always a tax resident, so a PR is taxed on exactly the same footing as a citizen, with the same rates, the same reliefs and the same tax-free band on the first S$20,000 of chargeable income.

What gets taxed is income that is earned in or derived from Singapore, mainly your employment income, plus trade or business profits, rental income and certain other Singapore-sourced gains. Singapore does not have a capital gains tax, so profits from selling shares or property are generally outside income tax (property sold within a holding period may attract Seller's Stamp Duty, which is a separate matter).

Singapore-Sourced Versus Foreign Income

For an individual, income earned outside Singapore and received in Singapore is generally not taxable, according to IRAS. The main exceptions are foreign income received through a partnership in Singapore. For most PRs this means your salary and Singapore income are taxed, while overseas investment income or a foreign salary remitted home is usually left alone. Because rules on overseas employment can be nuanced, confirm your own position with IRAS before relying on it.

Resident Income Tax Rates for 2026

As a tax-resident PR, your chargeable income (income after deducting expenses, donations and personal reliefs) is taxed at the progressive resident rates below. These rates apply from YA2024 onwards and are the rates in force as of 2026, per IRAS. Only the income within each band is taxed at that band's rate, so the headline 24% only touches the portion of income above S$1,000,000.

Chargeable Income (S$)	Marginal Rate	Gross Tax Payable (S$)
First 20,000 / Next 10,000	0% / 2%	0 / 200
First 30,000 / Next 10,000	- / 3.5%	200 / 350
First 40,000 / Next 40,000	- / 7%	550 / 2,800
First 80,000 / Next 40,000	- / 11.5%	3,350 / 4,600
First 120,000 / Next 40,000	- / 15%	7,950 / 6,000
First 160,000 / Next 40,000	- / 18%	13,950 / 7,200
First 200,000 / Next 40,000	- / 19%	21,150 / 7,600
First 240,000 / Next 40,000	- / 19.5%	28,750 / 7,800
First 280,000 / Next 40,000	- / 20%	36,550 / 8,000
First 320,000 / Next 180,000	- / 22%	44,550 / 39,600
First 500,000 / Next 500,000	- / 23%	84,150 / 115,000
First 1,000,000 / In excess	- / 24%	199,150 / -

A Worked Example

Take a PR with S$80,000 of chargeable income after reliefs. The first S$20,000 is taxed at 0%, the next S$10,000 at 2% (S$200), the next S$10,000 at 3.5% (S$350), and the remaining S$40,000 at 7% (S$2,800). The total comes to S$3,350, an effective rate of about 4.2%. The progressive structure means a PR pays the same modest effective rate a citizen would on the same income.

Tax Residency Rules for PRs

Tax residency is decided each year. The clearest test is the quantitative one: if you stay or work in Singapore for 183 days or more in a calendar year, you are treated as a tax resident and taxed at resident rates, per IRAS. Most PRs who live here year-round clear this comfortably.

IRAS also runs administrative concessions for people whose stay straddles years. If your employment spans two calendar years and your period in Singapore covers a continuous stretch of at least 183 days, you can be treated as a resident for both years. A continuous stay or work of three consecutive years can make you a resident for all three, even if any single year falls short of 183 days.

Why Residency Status Matters

Residency decides which rate schedule applies and whether you can claim personal reliefs. A tax resident enjoys the 0% first band and the full set of reliefs; a non-resident does not. For a settled PR this is rarely a worry, but a PR who spends a long stretch overseas in a particular year should check how the day count and any concession apply to that year.

Reliefs That Lower a PR's Tax Bill

Personal reliefs reduce the chargeable income on which tax is worked out, and PRs claim them on the same terms as citizens. The most common ones are below. The total personal reliefs you can claim are capped at S$80,000 per Year of Assessment, a cap in force since YA2018.

Earned Income Relief: up to S$1,000 for taxpayers below 55 with earned income, with higher amounts at older ages, per IRAS (capped at your earned income if lower).
CPF Relief: relief on your compulsory CPF contributions as an employee, which PRs make once they move past the graduated contribution phase, reducing chargeable income.
CPF Cash Top-Up and SRS Relief: relief for voluntary top-ups to your own or family members' CPF Retirement or Special accounts, and for Supplementary Retirement Scheme contributions.
Spouse, Child and Parent Reliefs: reliefs where you support a qualifying spouse, child or parent, subject to the conditions IRAS sets.
NSman and other reliefs: reliefs tied to national service, life insurance and course fees where the conditions are met.

PRs make CPF contributions, and the employee portion that is compulsory generally attracts CPF Relief, which is one reason a PR's taxable income often sits below their gross salary. Treat relief amounts as a function of your own circumstances and confirm the current figures and the S$80,000 cap on the IRAS reliefs pages before filing.

Filing Obligations and Deadlines

If IRAS sends you a filing notification (a letter, form or SMS), you must file an income tax return for the previous calendar year, even if your employer is on the Auto-Inclusion Scheme. The Year of Assessment runs on the income earned in the prior calendar year, so the return you file in 2026 covers income earned in 2025.

Paper filing deadline: 15 April each year.
E-filing deadline: 18 April each year, via myTax Portal.
Pay your tax: by the date on your Notice of Assessment, usually within one month, with GIRO instalments available.

Auto-Inclusion and Tax Clearance

Many employers send your salary details to IRAS directly, so much of your income is pre-filled. A PR who leaves a job to move overseas, or who gives up PR status and stops working in Singapore, may be subject to tax clearance, where the employer withholds the final pay until tax is settled. Keep your contact details current in myTax Portal so notices reach you.

PR Tax Versus Non-Resident Foreigner Tax

The biggest tax difference between a PR and a foreigner who is not a tax resident is the rate schedule. A tax-resident PR pays the progressive resident rates and claims reliefs. A non-resident pays a different, flatter set of rates and generally cannot claim personal reliefs, which often means a higher bill on the same income.

Income type	Tax-resident PR (resident)	Non-resident foreigner
Employment income	Resident progressive rates, 0% to 24%	Higher of 15% flat or resident rates
Director's fees and most other income	Resident progressive rates	24% (from YA2024)
Personal reliefs	Yes, capped at S$80,000	Generally not available
First S$20,000 tax-free	Yes	Not as a separate band on employment income

For a non-resident, employment income is taxed at the higher of a 15% flat rate or the resident rates, and director's fees, consultant's fees and most other income are taxed at 24% from YA2024 (this was 22% for YA2017 to YA2023), per IRAS. A foreigner who becomes a PR and a tax resident usually moves onto the resident schedule, which, combined with reliefs, tends to reduce the effective rate at typical salary levels.

What Is Changing

The resident top marginal rate rose to 24% from YA2024, and the non-resident rate on most non-employment income rose to 24% in step. IRAS reviews rates, reliefs and filing arrangements over time, and Tax Season figures are confirmed each year. Check the IRAS rates and reliefs pages for the Year of Assessment you are filing, since bands, the relief cap and concessions can be updated.

Frequently Asked Questions About income tax for Singapore PRs

Do Singapore PRs pay the same income tax as citizens?

Yes. IRAS taxes individuals on a residency basis, not citizenship, so a PR who is a tax resident pays the same resident progressive rates and claims the same reliefs as a Singapore citizen on the same chargeable income.

What income tax rate does a Singapore PR pay in 2026?

A tax-resident PR pays the resident progressive rates, which run from 0% on the first S$20,000 of chargeable income up to a 24% top marginal rate from YA2024, per IRAS. Only the income within each band is taxed at that band's rate.

Is foreign income taxable for a Singapore PR?

Generally no. For individuals, foreign income received in Singapore is generally not taxed, with limited exceptions such as foreign income received through a partnership in Singapore. Singapore-sourced income is what is taxed. Confirm your own position with IRAS.

When is a PR a tax resident of Singapore?

You are a tax resident if you stay or work in Singapore for 183 days or more in a calendar year. IRAS also has concessions for stays that straddle two calendar years or run for three consecutive years.

What are the income tax filing deadlines for PRs?

If IRAS asks you to file, the deadline is 15 April for paper returns and 18 April for e-filing through myTax Portal each year. The return covers income earned in the previous calendar year.

How does PR income tax differ from a non-resident foreigner's?

A non-resident pays the higher of 15% flat or resident rates on employment income, and 24% on director's fees and most other income from YA2024, and generally cannot claim personal reliefs. A tax-resident PR uses the resident progressive rates and claims reliefs.

Official Sources and References

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Income Tax for Singapore PR: Rates, Reliefs and Filing