Overview & Statutory Background
Singapore does not currently issue a dedicated 'Digital Nomad Visa'. Foreign nationals entering Singapore on a Short-Term Visit Pass (STVP) or tourist visa are generally expected to be visiting for leisure or business meetings. However, the Inland Revenue Authority of Singapore (IRAS) and Ministry of Manpower (MOM) permit foreign individuals to perform remote work for an overseas employer while physically present in Singapore under specific conditions, provided they do not interact with Singapore clients or provide services to local entities. Tax obligations depend on physical stay duration (60-day exemption rule vs. 183-day tax residency threshold).
Key Pass Highlights & Statutory Criteria
Evaluation Criteria & Points Breakdown
Overseas Employer & Payment Track
Foreign RemunerationEmployment contract and salary must be paid entirely by an overseas company into a foreign bank account.
Prohibition on Local Business Operations
Zero Local ServiceRemote worker cannot solicit Singapore customers, invoice Singapore entities, or perform work for local businesses.
IRAS 60-Day Short-Term Tax Exemption
0% Income TaxNon-residents performing temporary employment in Singapore for 60 days or less in a calendar year are exempt from Singapore income tax.
183-Day Tax Residency Threshold
Progressive IRAS RatesStaying in Singapore for 183 days or more in a calendar year qualifies the individual as a Singapore tax resident subject to progressive tax rates (0% to 24%).
Mandatory Eligibility Requirements
Step-by-Step Application & Issuance Process
Verify Entry Visa & STVP Allowance
Check entry visa requirements (visa-free 30/90 days or eVisa) and submit SG Arrival Card (SGAC).
Establish Remote Work Boundaries
Ensure all work is strictly for foreign employer with no local Singapore client billing.
Track Physical Stay Days in Singapore
Log calendar days spent in Singapore to determine IRAS tax obligations (60-day vs 183-day rules).
IRAS Income Tax Declaration (If >60 Days)
If staying over 60 days, register with IRAS and file Form B1/M for Singapore tax assessment.
Transition to Long-Term Pass (If Staying Long-Term)
Apply for ONE Pass, PEP, or EntrePass if planning to establish permanent residence in Singapore.
Required Document Checklist
Frequently Asked Questions (FAQ)
Statutory Benchmark Metrics
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