Tax Clearance Calculator

(To check whether your Non-Singapore Citizen employee has met Scenario 1 to 4 where Tax Clearance is not required.)
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Enter fields below ###

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Date of Commencement of Employment

Error Message
Error Message

Date of Cessation of Employment

Please enter a cess
Please enter a cessation date th###

Total employment income for each year is

(Y/N)
$21,000 or less

Total employment income for the following calendar

year(s):

Result
Scenario 1 and 2 a

Tax Clearance is not required for the following scenarios:

Scenario 1
─ Non-Singapore Citizen employee who worked in Singapore not exceeding 60 days in a calendar year. This does not apply to
directors of a company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature.

Scenario 2
─ Non-Singapore Citizen employee who worked in Singapore for at least 183 days within a calendar year and earned less than
$21,000 annually.

Scenario 3
─ Non-Singapore Citizen employee who worked in Singapore for at least 183 days within a continuous period straddling two
years and earned less than $21,000 annually. This two-year administrative concession is only applicable for foreign
employees who enter Singapore from 01 Jan 2007. It does not apply to directors of a company, public entertainers or
individuals exercising a profession, vocation or employment of a similar nature.

Scenario 4
─ Non-Singapore Citizen employee who worked in Singapore for three continuous years or more and earned less than $21,000
per year.

The calculator is correct as of 10 Mar 2016. Please check the IRAS website at www.iras.gov.sg for the latest version.
The result provided is based on the stated assumptions and your inputs. It does not provide for all scenarios where tax clearance is not
required.
Please refer to IRAS website at www.iras.gov.sg> Businesses > Tax Clearance for Foreign & SPR Employees (IR21) > Tax Clearance for
Employees
for the full list.