You will be considered as a Tax Resident if you work in Singapore for 183 days or more.
You will be considered as a Non Resident if you work in Singapore for less than 183 days.
Concessions to 183 day rule
Under the two-year administrative concession, you will be regarded as a tax resident for two years if you stay or work in Singapore for a continuous period of at least 183 days. This concession applies to foreign employees (excludes directors of a company, public entertainers or professionals) who have entered Singapore from 1 Jan 2007.
Under the three-year administrative concession, if you stay or work in Singapore continuously for three consecutive years, you will be regarded as a tax resident for all the three years even though the number of days you are in Singapore is less than 183 days in the first and third year.
|A Tax Resident||A Tax Non-Resident|