Regime Rate
Special
Under the Not Ordinarily Resid
Standard Top Rate
24%
without this regime
Duration
5 yrs
Maximum 5 years from application
Target Profile
Time Apportionment
Singapore
Tax Savings Illustration
Example: €150,000 Annual Gross Income
Under Not Ordinarily Resid
N/A
Standard Rate
24%
Annual Saving
—
Eligibility Requirements
Who qualifies?
- Expats not Singapore-resident in prior 3 years
- must earn >SGD 160,000
How the Regime Works
Full details
Time-apportionment of employment income based on days outside Singapore. Employer's CPF contributions waived for foreign employees. No taxable benefit on housing/car allowances if part of total remuneration package.
Regime vs Standard Rates in Singapore
| Tax Type | Standard Rate | Under This Regime | Saving |
|---|---|---|---|
| Income Tax (top rate) | 24% | Special | — |
Frequently Asked Questions
What is the Not Ordinarily Resident in Singapore?
The Not Ordinarily Resident (NOR) Scheme is a special tax regime in Singapore that provides a special reduced rate to qualifying individuals or entities. Time-apportionment of employment income based on days outside Singapore. Employer's CPF contributions waived for foreign employees. No taxable benefit on housing/car allowances if part of total remuneration package. Legal basis: IRAS e-Tax Guide NOR; abolished for new applicants from YA 2024 (grandfathered).
Who is eligible for the Not Ordinarily Resident?
Eligibility for the Not Ordinarily Resident is limited to: Expats not Singapore-resident in prior 3 years; must earn >SGD 160,000. Applicants typically must not have been Singapore tax residents during a specified prior period. Always verify current conditions at the source: IRAS e-Tax Guide NOR; abolished for new applicants from YA 2024 (grandfathered).
How much tax do you pay under the Not Ordinarily Resident?
The Not Ordinarily Resident provides special tax treatment. Consult the official guidelines (IRAS e-Tax Guide NOR; abolished for new applicants from YA 2024 (grandfathered)) for exact calculation rules.
How long does the Not Ordinarily Resident last?
The Not Ordinarily Resident lasts for 5 years from the year you first qualify. After this period, standard Singapore tax rates apply unless you qualify for another regime or change tax residency.
How do I apply for the Not Ordinarily Resident?
Application procedures for the Not Ordinarily Resident are set out in IRAS e-Tax Guide NOR; abolished for new applicants from YA 2024 (grandfathered). You typically need to file a formal application with Singapore's tax authority after establishing residency. Consult a local tax advisor for guidance.
Other Special Regimes to Compare
Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.