Singapore tax rates and income tax guide for US expats in 2026

Written by  Andrew Coleman, CPA

Last updated Jun 19, 2026

Singapore's income tax system is progressive, running from 0% on the first S$20,000 of chargeable income to 24% on income above S$1,000,000. For the 2025 tax year (Year of Assessment 2026, or YA 2026), tax residents pay those progressive rates with access to personal reliefs. Non-residents pay 15% on employment income or progressive resident rates – whichever is higher. There is no US-Singapore income tax treaty covering individual wages, so most US expats use the Foreign Earned Income Exclusion (FEIE) or Foreign Tax Credit (FTC) to manage their US liability alongside their Singapore obligations.

US citizens and green card holders in Singapore carry a dual filing burden. IRAS assesses your Singapore tax based on residency and local income. The IRS taxes your worldwide income regardless of where you live. Both obligations run simultaneously, and the interaction between them – not just the Singapore tax rate on its own – determines how much you ultimately owe and to whom.

This guide covers SG income tax rates for YA 2026, how IRAS determines residency, the expatriate tax Singapore landscape, including FEIE and FTC options, FBAR and FATCA requirements for Singapore bank accounts, and every filing deadline that applies to you as a US citizen in Singapore.

Singapore tax at a glance for US expats

The six data points below are the anchor facts for any US expat managing taxes in Singapore for the 2025 tax year – memorize the April 18 e-filing deadline and the 183-day residency rule first.

Source: IRAS Individual Income Tax Rates

For a full overview of our services for Singapore-based clients, visit our Singapore country services page.

Resident vs. non-resident of Singapore

Singapore tax residency determines your rate, your access to personal reliefs, and your total IRAS bill. Tax residents pay progressive rates from 0% to 24% on chargeable income. Non-residents pay 15% or progressive resident rates on employment income – whichever is higher – and a flat 24% on director's fees, consultation fees, rental income, and most other income categories.

Non-residents who derive Singapore income must generally file a tax return regardless of the amount, unless their employer has handled withholding through a tax clearance process (Form IR21 procedure). Understanding how IRAS treats you is foundational to Singapore taxation for expats. Read our complete US expat taxes guide for a broader picture of the filing obligations US citizens carry regardless of country of residence.

The table below captures the key differences between resident and non-resident treatment. Non-residents generally pay more at lower income levels due to the 15% floor on employment income – a rate that can exceed what a resident would pay on the same income.

Source: IRAS Working Out My Tax Residency

Who can be considered a resident of Singapore

Tax residency in Singapore is determined by days in the country and your employment pattern – not by your passport, your visa type, or the length of your work pass. For most foreign professionals, the central question is whether you meet the 183-day threshold in the calendar year or qualify under one of IRAS's administrative concessions for employment straddling two or three calendar years.

The distinction matters under Singapore tax laws: a single day's difference can shift your entire YA 2026 treatment from progressive resident rates with reliefs to the 15% non-resident floor on employment income. Income tax for foreigners in Singapore is assessed on a year-by-year basis, and IRAS determines residency independently for each Year of Assessment.

How IRAS determines tax residency

Residency under the Singapore taxation system is not based on citizenship or the type of pass you hold. IRAS applies a facts-based test centered on your physical presence and employment continuity.

The following 3 conditions can each independently result in tax resident status for a foreigner working in Singapore:

• 183-day rule: You were present in Singapore for 183 days or more in the calendar year 2025. Days counted include weekends and public holidays. Temporary absences that are incidental to your Singapore employment – such as overseas business trips taken on behalf of your Singapore employer – may also count toward the total.
• 2-year administrative concession: You were employed on a continuous basis straddling two calendar years, and your total period of physical presence in Singapore (including days before and after your employment period) amounts to at least 183 days. Short-term employees and non-resident directors are generally excluded from this concession.
• 3-year administrative concession: You worked continuously in Singapore for 3 consecutive years. IRAS may treat you as a tax resident even if your presence in the first and/or third year was less than 183 days.

Source: IRAS Working Out My Tax Residency

Residency examples

The three scenarios below illustrate how the Singapore tax year and IRAS residency rules interact in practice. For all examples, YA 2026 = income earned January 1 – December 31, 2025. These scenarios cover the most common arrival patterns we see in client files at TFX.

The compact table below shows how arrival timing affects tax status – the boundary between 182 and 183 days is one of the most financially significant distinctions in Singapore tax rules for foreigners.

Source: IRAS Tax Season 2026 – All You Need to Know

Example A (straddling two years – tax resident in both): You arrive in Singapore in November 2024 and work continuously through May 2025. Even though you are below 183 days in each individual calendar year, IRAS may treat you as a tax resident for both YA 2025 and YA 2026 under the 2-year administrative concession, provided your combined period of physical presence totals at least 183 days.

Example B (182 days – non-resident): You are in Singapore for exactly 182 days in 2025. IRAS treats you as a non-resident for YA 2026 under the day-count rule, unless the 2-year or 3-year concession applies. That one-day difference shifts your employment income from progressive rates starting at 0% to the 15% flat non-resident floor.

Example C (183 days – resident): You are in Singapore for 183 days in 2025. You qualify as a tax resident for YA 2026, pay progressive rates starting at 0%, and may access personal reliefs capped at S$80,000.

Visa status vs. tax residency

Holding a Singapore work pass and meeting IRAS's tax residency tests are two separate determinations. Immigration status alone does not make you a tax resident – or a non-resident.

The Employment Pass (EP) is the main route for foreign professionals, managers, and executives. As of January 2025, the minimum qualifying monthly salary for new EP applicants in general sectors is S$5,600, rising with age and sector (S$6,200 for financial services). EP holders who meet the 183-day test or qualify under an IRAS concession are tax residents; those who don't meet any residency test are not.

Global Investor Programme (GIP) participants, who receive permanent residency status, generally qualify as tax residents – but IRAS still applies its own residency determination. EntrePass holders are assessed under the same rules as other foreign workers. For US expats operating businesses in Singapore, our guide for small business owners abroad covers additional entity-level US filing obligations.

Sources: EDB Global Investor Programme

Resident income tax

Tax residents in Singapore pay progressive income tax from 0% on the first S$20,000 of chargeable income up to 24% on income above S$1,000,000. The income tax percentage in Singapore is structured so that most expats earning S$100,000 pay an effective rate of about 5.65% before personal reliefs are applied. Personal reliefs – including earned income relief, CPF contributions, and dependent reliefs – can reduce chargeable income further, subject to an annual cap of S$80,000.

Chargeable income is your assessable income (employment income plus other sources) after deducting allowable expenses and personal reliefs. It is on this net figure that the Singapore tax slabs below apply.

The YA 2026 rate table uses the "tax on first amount plus rate on next band" format – this is how IRAS computes the actual tax bill and is the cleanest way to verify any calculation.

S$100,000 example: Tax on the first S$80,000 = S$3,350, plus 11.5% on the next S$20,000 = S$2,300. Total before reliefs: S$5,650 (effective rate: 5.65%).

Note on Singapore personal income tax rebates

For YA 2026 (income earned in 2025), IRAS has not announced a personal income tax rebate. The 60% rebate, capped at S$200, applied to YA 2025 (income earned in 2024). A 50% rebate capped at S$200 applied to YA 2024. Neither rebate carries forward to YA 2026, and neither should be applied to 2025 income calculations.

Always check your IRAS Notice of Assessment and the official rebate page before filing: IRAS Personal Income Tax Rebate. Any future Budget announcement of a YA 2026 rebate would be reflected there.

Singapore income tax calculation examples (YA 2026)

These examples show how calculating income tax Singapore works under YA 2026 rates, without any rebate (since none has been announced for YA 2026). Figures are before personal reliefs; your actual chargeable income will likely be lower after applying earned income relief and other eligible deductions.

Based on our client scenario at TFX: A US expat employed in Singapore with no personal reliefs applied, using IRAS YA 2026 progressive rates. These figures represent the maximum exposure before any relief or credit is claimed.

The four income levels below cover the range most commonly seen in TFX client files – effective rates stay well below marginal rates at every level, and no YA 2026 rebate applies to these figures.

If you want to model how your specific income level & US tax position interact, use our service to help you see the combined picture before you file.

Learn more

Taxable vs. non-taxable income in Singapore

Individual income can come in different forms, and each has distinct treatment under Singapore's tax rules. Whether you are an employee, an entrepreneur, or an investor, knowing how IRAS classifies your income affects your chargeable income and your US reporting separately.

Taxable income

1. Employment income

In Singapore, employment income includes basic salaries and wages, bonuses, commissions, and allowances. Benefits-in-kind provided by employers – such as housing and car benefits – are also considered taxable employment income.

NOTE! Employment income is taxable in Singapore if the employment is exercised in the country, regardless of where the remuneration is paid or where the employer is based.

2. Equity compensation

Gains from equity compensation – stock options and shares awarded under employee share schemes – are considered taxable income. The taxable amount is typically the difference between the open market value at the time of exercise or award and the price paid by the employee. Stock options are taxed at exercise; share awards are taxed at vesting.

3. Business income

Business income in Singapore includes profits from any trade, business, profession, or vocation. Deductions are allowed for business expenses incurred in producing the income, and capital allowances can be claimed for fixed assets used in the business, reducing taxable income further.

4. Rental income

Rental income is taxable after deducting allowable expenses – property tax, mortgage interest, repairs, and maintenance. Property owners should maintain detailed records of rental-related expenses.

Non-taxable income

Certain categories of income are exempt from Singapore taxation for resident individuals.

The following 6 income types are generally non-taxable for Singapore tax residents:

• Retrenchment benefits: Payments for loss of employment and restrictive covenants are not taxable.
• Foreign-sourced income: Income sourced overseas and received in Singapore is generally not taxable for individuals, with exceptions for income received through a Singapore partnership.
• Annuities: Most annuity payments are not taxable, with exceptions for those received from a partnership or SRS and employer-purchased pension substitutes.
• Alimony and maintenance payments: Exempt from taxation.
• Windfalls: Winnings from betting and games of chance are not treated as income.
• Dividend income: Dividends paid by Singapore-resident companies are generally tax-exempt under the one-tier corporate tax system – profits are taxed at the corporate level, so distributions to shareholders are not taxed again.

Important for US expats: Singapore's non-taxable categories above apply to IRAS purposes only. The IRS taxes your worldwide income, including dividend and interest income that Singapore exempts. "Non-taxable in Singapore" does not mean "non-taxable on your US return."

Interest income

For Singapore tax residents, interest from approved banks or finance companies in Singapore is generally exempt locally. However, interest from personal loans or overseas bank deposits may be taxable under Singapore rules. Regardless of Singapore's treatment, US citizens must report all worldwide interest income on their Form 1040. See the IRAS guidance on what is taxable and what is not.

Social Security in Singapore

Singapore's social security framework is managed through the Central Provident Fund (CPF), administered by the CPF Board. CPF is a mandatory savings scheme for Singapore citizens and permanent residents.

Foreigners on work passes are generally not required to contribute to CPF unless they obtain Singapore permanent residency. Once a foreign worker becomes a PR, CPF contributions become mandatory.

For employees who are Singapore citizens or PRs, the standard contribution rates (for those aged 55 and below, as of 2026) are approximately 20% from the employee and 17% from the employer, subject to the CPF Ordinary Wage ceiling of S$8,000 per month and an annual salary ceiling of S$102,000. Contribution rates vary by age bracket – workers above 55 have progressively lower rates. (For wages paid in 2025, the CPF Ordinary Wage ceiling is S$7,400 per month. For wages paid from January 1, 2026, it increases to S$8,000 per month.)

For 2025 net trade income reported in YA 2026, self-employed Singapore citizens and PRs generally owe compulsory MediSave contributions if net trade income exceeds S$6,000. The 2025 non-pensioner rates range from 4% to 10.5%, depending on age and income band, with maximum contributions from S$7,104 to S$9,324.

Note for US expats: CPF contributions made by your Singapore employer on your behalf are generally not excludable under the US-Singapore arrangement (there is no totalization agreement between the US and Singapore). CPF contributions you make yourself may be relevant to your US tax planning, depending on your situation.

Singapore's pension system

Beyond CPF, Singapore's primary long-term retirement vehicle is CPF Life – an annuity scheme that provides lifelong monthly payouts beginning at retirement eligibility age. CPF members are automatically enrolled in CPF Life if they have a minimum balance in their Retirement Account when they reach eligibility age. Payout amounts depend on the plan chosen and total accumulated savings.

The Silver Support Scheme provides an additional layer of financial support for the bottom 20% of elderly Singaporeans, ensuring a minimum safety net for the most vulnerable.

US expats holding CPF accounts may have reporting obligations on their US return. CPF accounts can be subject to FBAR reporting (FinCEN Form 114) if the account qualifies as a foreign financial account and the aggregate balance exceeds $10,000.

Tax deductions and credits for expats in Singapore

Singapore residents can claim a range of personal reliefs and deductions that reduce their chargeable income before tax is calculated, subject to the S$80,000 annual cap on total personal reliefs.

Employment expenses

Employees may deduct unreimbursed expenses that are wholly and exclusively incurred to perform official duties and are not capital or private in nature. Examples can include public transport for official work trips, qualifying client entertainment excluding the employee’s own share, and professional subscriptions. Commuting between home and the office is not deductible.

Personal deductions

The following 4 personal deduction categories are commonly relevant for expatriate residents:

• Charitable contributions: Donations to approved charities are typically deductible at 2.5 times the donated amount.
• Mortgage interest: Interest on a loan used to buy a tenanted Singapore property may be deductible against rental income. Mortgage interest on a home you live in is not a general personal income tax deduction.
• Professional subscriptions: Membership fees or annual subscriptions to professional bodies essential for your work can be claimed.
• Spouse relief: If your spouse has no income or income below the eligibility threshold, you can claim a spouse relief.

NOTE! Singapore individual reliefs may include reliefs for dependants who meet specific conditions, but personal medical expenses for yourself or dependants are not a general individual income tax deduction.

Personal reliefs

The following 4 categories represent some of the reliefs most relevant to US expats in Singapore:

• Earned income relief: Available to individuals earning employment or trade income.
• NSman relief: For Singaporean men who have completed National Service (generally not applicable to most US expats).
• Parent/handicapped parent relief: For individuals financially supporting their parents or handicapped parents.
• Qualifying Child Relief (QCR) / Handicapped Child Relief (HCR): For parents supporting qualifying children.

Business deductions

Businesses in Singapore can deduct staff salaries, rental of business premises, utilities, and the cost of goods sold. Capital allowances can also be claimed for fixed assets used in the business, such as machinery and equipment.

Losses

If a business incurs a loss in a given year, that loss can generally be carried forward indefinitely to offset future profits, subject to conditions on continuity of ownership and business activities. For individuals, trade losses may be offset against other income sources in the same year of assessment. See the IRAS guidance on sole proprietors and partnerships for the specific conditions.

Parenthood tax rebate

The Parenthood Tax Rebate supports parents with the costs of raising children. The rebate amount varies by the order of the child – amounts differ for first, second, third, and subsequent children. The rebate can be shared between both parents and carried forward to future years. For US expats with dependents, see our guide on dependents and exemptions for how Singapore reliefs interact with US child tax credit rules.

Other Singapore taxes US expats may encounter

The tax structure in Singapore for expats extends beyond income tax. Singapore levies GST, property tax, stamp duty, and a Foreign Worker Levy, among others. For US expats, the SG tax obligations that matter most are the ones that could affect either their Singapore bill or their US reporting.

Non-resident income tax

Non-residents in Singapore pay 15% on employment income or progressive resident rates – whichever results in higher tax. All other income, including director's fees, consultation fees, and rental income, is taxed at a flat 24%. Singapore tax rate for foreigners differs significantly from the resident schedule, particularly at lower income levels, where the 15% floor can exceed the equivalent resident computation.

Non-residents are generally not eligible for personal reliefs. Income tax for foreigners in Singapore under the non-resident rules means no deductions for CPF contributions, earned income relief, or spouse relief. See the IRAS non-resident income tax page for the full rules and withholding obligations.

The table below compares non-resident and resident tax outcomes at four common income levels – the 15% floor means non-residents often pay more at moderate salaries.

Source: PwC Singapore Individual Taxes

The non-resident computation at S$600,000 shows why the "higher of" rule matters: at high incomes, resident-rate computation – even without reliefs – can exceed the 15% flat rate.

Capital gains taxes

Singapore does not impose a capital gains tax. Profits from the sale of assets – property, stocks, bonds, cryptocurrency – are generally not taxable for individuals under the Singapore taxation system. However, if IRAS determines that your trading activity constitutes a business or trade based on a facts-and-circumstances test, gains may be recharacterized as business income and taxed accordingly.

For US expats: Singapore's absence of capital gains tax does not eliminate US reporting. The IRS taxes worldwide capital gains for US citizens regardless of where you live or where the asset is located. Gains on Singapore property, local stocks, or crypto held in Singapore accounts must be reported on your Form 1040. See PwC Singapore – Income Determination for the Singapore rules.

Goods and Services Tax (GST)

GST in Singapore is currently 9% as of 2026. The tax applies to most goods and services consumed in Singapore and is collected by GST-registered businesses. For individual employees, GST affects cost of living and business expenses – it does not directly affect your Singapore income tax calculation. See the IRAS GST page for registration thresholds and business obligations.

Property tax

Singapore property owners pay annual property tax based on the Annual Value (AV) of the property. Rates vary by property type and owner-occupancy status. Owner-occupied residential properties are taxed at progressive rates from 0% to 32% of Annual Value under rates effective January 1, 2025. Non-owner-occupied residential properties are taxed at 12% to 36%, and non-residential properties are generally taxed at 10% of Annual Value. For current rates, see IRAS Property Tax directly, as these rates are subject to periodic revision.

Stamp duties

Singapore imposes stamp duty on documents relating to transfers of property and other assets. The following 3 categories are most relevant for US expats:

The stamp duty table below summarizes the key transaction types – ABSD is the highest-impact item for most foreign buyers of Singapore residential property.

Source: IRAS Stamp Duty

Dividend income

Under Singapore's one-tier corporate tax system, dividends paid by Singapore-resident companies are generally tax-exempt in the hands of individual shareholders – profits are taxed at the corporate level, so distributions are not taxed again. See IRAS – What Is Taxable, What Is Not for detail on which dividends qualify.

For US expats: Singapore may not tax locally sourced dividends, but the IRS generally requires US citizens to report all dividends on Form 1040, Schedule B. Qualified foreign dividends may receive preferential US tax treatment, but you must still report them.

How US expats in Singapore can reduce double taxation

The absence of a US-Singapore income tax treaty means US expats in Singapore cannot use treaty tie-breaker rules or treaty-based exemptions. The two main US tax tools available are the Foreign Earned Income Exclusion (FEIE) and the Foreign Tax Credit (FTC). In some cases, a combination of both is optimal. Read our guide on the Foreign Earned Income Exclusion to see qualification tests and the annual dollar limits in detail.

For the 2025 tax year (filed in 2026), the FEIE lets qualifying expats exclude up to $130,000 of foreign earned income from US federal income tax – reducing or eliminating the US bill on Singapore employment income.

1. FEIE (Form 2555): Qualifying US expats can exclude up to $130,000 of foreign earned income for 2025 (filed in 2026). For the 2026 tax year (filed in 2027), that limit rises to $132,900. You qualify by meeting either the Physical Presence Test (330 full days outside the US in any consecutive 12-month period) or the Bona Fide Residence Test (established foreign residence for a full tax year). The FEIE applies only to earned income – wages and self-employment income – not investment income, dividends, or pensions.
2. FTC (Form 1116): The Foreign Tax Credit allows you to offset US federal tax on foreign income with Singapore income taxes you have already paid to IRAS. Since Singapore's resident tax rates (up to 24%) are below the US top federal rate (37%), the FTC often does not eliminate the full US liability on its own – particularly for high earners. However, on income above the FEIE limit, the FTC on the remaining Singapore taxes paid can significantly reduce the residual US bill.
3. Housing exclusion (Form 2555): If you qualify for the FEIE, you may also exclude a portion of employer-provided or reimbursed housing expenses above a base threshold. For 2025, the base amount is $20,800 (16% of $130,000 × 365 days). Singapore's high housing costs mean this exclusion can be meaningful for expats with housing allowances.

FEIE vs. FTC in Singapore – which is better? This depends on your income level and sources. As a general matter, expats earning employment income primarily at or below the FEIE limit often benefit more from the FEIE (reduces gross income before calculating US tax). Expats earning above the limit, or with significant Singapore taxes already paid, may benefit from combining both – FEIE on the first $130,000 (2025), FTC on the remainder.

Singapore tax resident vs. US tax resident: why both can apply

Meeting IRAS's 183-day threshold and qualifying as a Singapore tax resident does not end your US filing obligation. The US taxes its citizens and green card holders on worldwide income regardless of where they live or what tax residency status they hold in another country. Understand how US citizenship-based taxation applies to Americans living and working abroad – it differs fundamentally from the residence-based systems used by most other countries: see our guide on US tax obligations for Americans abroad.

What this means in practice: as a US citizen in Singapore, you are simultaneously a Singapore tax resident (if you meet the 183-day test or a concession) and a US taxpayer with worldwide income filing obligations. You will file a Singapore tax return with IRAS and a US Form 1040 with the IRS. Singapore taxation for expats does not replace the US filing – it runs alongside it.

The interaction between the two systems – particularly the FEIE/FTC coordination – is where most planning happens. Your Singapore income tax bill is a real cost; the FEIE or FTC simply determines how much of it also generates a US liability.

The tax treaty between the US and Singapore

There is no comprehensive US-Singapore income tax treaty covering individual employment income, investment income, or pensions. The US Income Tax Treaties – A to Z page published by the IRS does not list Singapore as a treaty partner for income tax purposes.

The absence of a treaty has four practical consequences for US expats in Singapore, and below we explain that in detail:

• No treaty tie-breaker: If you are considered a tax resident in both the US and Singapore under each country's domestic rules, there is no treaty article to override that conflict. The domestic IRAS residency tests and the IRS citizenship-based taxation rules both apply in full.
• No pension article: Treaty countries often include provisions that limit cross-border pension taxation. Singapore has no such article with the US, so US pensions received in Singapore, and Singapore CPF payouts, must be analyzed under domestic rules alone.
• No treaty-based wage exemption: Some US expats in treaty countries can exempt a portion of wages based on the treaty's saving clause exceptions. That option does not exist for Singapore.
• Double taxation relief comes from the FEIE or FTC: Because there is no treaty, US expats in Singapore use domestic US law – specifically the FEIE (Form 2555) and FTC (Form 1116) – to prevent double taxation.

See our US-Singapore tax treaty guide for a full breakdown of what does and does not exist in the bilateral framework – including the limited agreements that do exist in narrow areas such as air transport.

FBAR and FATCA for Singapore bank accounts

If you hold Singapore bank or financial accounts as a US person, you likely have reporting obligations beyond your tax return. FBAR and FATCA are separate requirements – one filed with FinCEN, the other with the IRS – and both carry significant penalties for non-compliance.

FBAR (FinCEN Form 114).

US citizens, green card holders, and resident aliens must file an FBAR if the aggregate maximum value of all foreign financial accounts exceeded $10,000 at any point during the calendar year. The FBAR threshold is based on the aggregate maximum value of all foreign financial accounts in US dollars. For example, a Singapore bank account peaking at S$10,000 plus a brokerage account peaking at S$4,000 could exceed the US$10,000 threshold depending on the Treasury year-end exchange rate, but the exact USD conversion must be checked. For 2025 accounts, the FBAR is due April 15, 2026, with an automatic extension to October 15, 2026 – no form required to request the extension.

Penalties for willful non-compliance can reach the greater of $165,353 or 50% of the account balance per violation. Non-willful violations are capped at $16,536 per report following the 2023 Supreme Court decision in Bittner v. United States. You can review our detailed FBAR guide for Singapore accounts for full instructions on FinCEN Form 114.

FATCA (Form 8938).

Separately from FBAR, US expats with significant foreign financial assets must attach Form 8938 to their Form 1040. For single filers living outside the US, the threshold is $200,000 on the last day of the year or $300,000 at any point during the year. For joint filers abroad, those thresholds double. Singapore bank accounts, brokerage accounts, and certain other financial assets held locally count toward the Form 8938 threshold. FBAR and Form 8938 have overlapping but different scope – filing one does not satisfy the other.

Most popular US tax forms for expats in Singapore

US citizens in Singapore – regardless of whether they owe US tax – generally must file Form 1040 and may need to attach several additional forms. Singapore taxes paid to IRAS don't eliminate the US filing requirement; they reduce it.

The following 5 forms are the most common filings we handle for US expat clients in Singapore:

1. Form 1040: The standard US individual income tax return. All US citizens and green card holders must file annually if they meet the income thresholds, regardless of where they live.
2. Form 2555– Foreign Earned Income Exclusion (FEIE): Qualifying US expats can exclude up to $130,000 of foreign earned income for the 2025 tax year (filed in 2026). The FEIE limit for the 2026 tax year is $132,900 (filed in 2027). The exclusion covers wages and self-employment income earned while living and working abroad; it does not cover investment income, pensions, or passive rental income. Most US expats in Singapore working as employees file this form. See IRS Form 2555 information.
3. Form 1116– Foreign Tax Credit (FTC): This form lets you offset your US tax liability with Singapore income taxes paid to IRAS. It is particularly useful for income above the FEIE limit – where FEIE shelters the first $130,000 (2025) and Form 1116 is used to reduce the US bill on the remainder. Most US expats in Singapore – where tax rates can reach 24% – find that a combination of FEIE and FTC is more effective than either alone.
4. Form 8938– Statement of Specified Foreign Financial Assets: Required for US expats with significant foreign financial assets above the applicable threshold ($200,000 for single filers abroad on the last day of the year, or $300,000 at any point during the year). Filed with your Form 1040.
5. FinCEN Form 114 – FBAR: Required separately from your tax return if your Singapore financial accounts in aggregate exceeded $10,000 at any point during 2025. Filed electronically through the FinCEN BSA E-Filing System. For a full overview of which US forms apply to your situation, see our US expat tax forms overview for details.

When are Singapore's taxes due?

Singapore assesses personal income tax on a prior-year basis. YA 2026 covers income earned from January 1 to December 31, 2025. The Singapore tax year always runs on a calendar-year basis for individuals.

The timeline below covers both IRAS and IRS deadlines relevant to US expats in Singapore – the two systems have different dates, and missing either has separate consequences.

Sources: IRAS Due Dates

For individuals

For YA 2026, Singapore e-filing opened on March 1, 2026, and the paper and e-filing are both due April 18, 2026, for YA 2026. IRAS issues Notices of Assessment (NOA) from mid-March (for those on Direct NOA) through September 2026 (for those who file). Tax payment is due within one month from the date of your NOA, with installment options available through GIRO.

US expat reminder: Your US tax payment for 2025 is still due April 15, 2026, even if you use the automatic two-month extension for filing. The extension gives you until June 15, 2026, to file – but not to pay. Interest on any unpaid US tax accrues from April 15, 2026, regardless.

For businesses

Singapore companies must submit their Estimated Chargeable Income (ECI) within 3 months from the end of their financial year, and file corporate tax returns by November 30 of the following year. The corporate income tax rate is 17%, with various exemptions and incentives for qualifying new companies. US expats running Singapore-registered businesses should be aware of additional US reporting obligations, including Form 5471 (for controlled foreign corporations). See IRAS Corporate Income Tax rates for current rates and exemption schemes.

Singapore tax forms US expats may encounter

These are Singapore/IRAS forms – separate from your US filings. Most employees will not need to file most of these themselves, as employers handle much of the IRAS reporting. However, knowing which form applies to your situation helps you verify that your employer has met their obligations.

The table below maps each IRAS form to the taxpayer type and context – most employees on the Auto-Inclusion Scheme never have to file Form B1 themselves, but should verify what their employer submitted.

Source: IRAS e-Filing Income Tax Return

Before we file your US return, we collect the documents that match your Singapore situation. See what information we typically need for our tax return preparation service – including Singapore income documents and IRAS assessments.

Simplify your US tax filing – get professional assistance

Living in Singapore as a US expat means managing two tax systems simultaneously. IRAS wants your Singapore filing by April 18, 2026. The IRS wants your Form 1040 for the 2025 tax year, along with FBAR and potentially Form 8938, on overlapping timelines.

We have been filing US expat tax returns for Americans in Singapore and 190+ countries for 25+ years. Our CPAs help you claim FEIE or FTC where applicable, coordinate FBAR and FATCA reporting, and file correctly the first time.

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Andrew Coleman

CPA

Andrew Coleman, an accomplished CPA with a Master's in Accounting from the University of Kansas, has 15 years of experience. He specializes in expatriate taxation and provides customized advice to US expatriates.

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