Residency and tax residence: how EP, ONE Pass, PR and GIP differ from Singapore tax residence

Immigration status answers "may I live and work in Singapore?", and is decided by agencies such as MOM, ICA and EDB under the rules for passes and permanent residence. Tax residence answers "where am I taxed on worldwide or local income, and to whom do financial institutions report my account information?", and is determined by each jurisdiction's tax authority under its own tax law. The two affect each other but are not the same: someone holding a Singapore pass may still be a mainland China tax resident, and a Singapore PR who lives abroad for long periods may not be a Singapore tax resident.

Four concepts: immigration status, nationality, tax residence and CRS reporting jurisdiction

The most common misjudgement among HNW families is to treat the following four things as one. When planning, fill in these four columns separately for each family member, noting the basis and the date.

CRS reporting is based on tax residence, not nationality or passport (see CRS and cross-border information exchange). "Changing status" therefore does not by itself change the reporting jurisdiction; what matters is whether tax residence has actually changed and whether that can be shown by the facts.

Published thresholds for Singapore's main residency routes

This section only explains where each route fits. Threshold figures, application steps, documents and timelines are on the sister site hnwi.sg. Every route is decided by the relevant authority, and this site expresses no view on the outcome of any application.

GIP figures follow EDB's latest documents; applicants undergo due diligence, and the Factsheet makes clear that it is no promise of approval. From a tax perspective, these routes share one feature: approval only settles "whether you may live here"; it does not automatically change your tax residence, which is still determined separately under the IRAS rules below and the tax law of your home jurisdiction.

How IRAS determines individual tax residence

Singapore levies individual income tax by Year of Assessment (YA); each YA covers income of the previous calendar year, and tax residence is likewise determined on the facts of the previous calendar year. According to the IRAS page (updated 27 April 2026), you are tax resident for a YA if you meet any one of the following:

1. You are a Singapore citizen or PR who resides in Singapore except for temporary absences;
2. You are a foreigner who stayed or worked in Singapore for at least 183 days in the previous calendar year;
3. You are a foreigner who stayed or worked in Singapore for three consecutive calendar years, even if the first or third year is under 183 days;
4. You are a foreign employee (other than a director, public entertainer or professional) whose continuous employment spans two calendar years, with a combined stay of at least 183 days (including actual time in Singapore before and after the employment).

Anyone who meets none of these is a non-resident for that year. PR status does not automatically bring tax residence; what matters is whether you actually reside in Singapore. A pass holder who spends long periods abroad may likewise be treated as non-resident. Jurisdiction: Singapore.

Rates for residents and non-residents, foreign income and other taxes

These rules describe the structure of Singapore's tax system; they do not mean "your tax burden will definitely be lower after moving". Whether you need to pay tax elsewhere depends on how that jurisdiction's tax law treats your residence and sources of income. Buying property also involves transaction taxes such as Additional Buyer's Stamp Duty (60% for foreigners buying any residential property; IRAS, 27 August 2026), which is a separate set of rules from income tax. Jurisdiction: Singapore; seek professional advice in the jurisdiction where you are tax resident.

Tax resident in two places at once: treaty tie-breaker rules

Each jurisdiction determines residence independently under its own law, so it is not unusual for the same person to be treated as tax resident by two jurisdictions in the same year, for example where the family remains in mainland China while the individual works in Singapore for 183 days or more. In that case, the avoidance of double taxation agreement (DTA) between the two jurisdictions can be invoked. Singapore's DTAs, limited DTAs and exchange-of-information arrangements cover around 100 jurisdictions (IRAS).

Taking the Singapore–China agreement as an example (signed 11 July 2007 and applicable from 1 January 2008; IRAS consolidated text, Article 4(2)), an individual who is resident in both is assigned residence in the following order:

1. Permanent home: if a permanent home is available in only one state, the individual is resident there;
2. Centre of vital interests: if there is a permanent home in both, the state with which personal and economic relations are closer;
3. Habitual abode: if the centre of vital interests cannot be determined, or there is no permanent home in either, the state of habitual abode;
4. Nationality: if there is a habitual abode in both or in neither, nationality;
5. Mutual agreement: if it still cannot be determined, the competent authorities of the two states settle the question by mutual agreement.

The tie-breaker rules allocate taxing rights only within the scope of the treaty; they do not change how financial institutions classify you under CRS. Claiming treaty benefits usually requires documents such as a certificate of residence. Jurisdictions: Singapore / mainland China.

Mainland China tax residence and declaring overseas income

For families from mainland China, the first thing to establish is whether they are still mainland resident individuals. Article 1 of the Individual Income Tax Law provides that an individual who is domiciled in China, or who is not domiciled but resides in China for a total of 183 days or more in a tax year, is a resident individual and is taxed on income from inside and outside China. Article 2 of the Implementing Regulations defines "domiciled" as "habitually residing in China by reason of household registration, family or economic interests". Living abroad for more than six months therefore does not necessarily change mainland resident status; household registration, family and the location of economic interests are also part of the test.

Under MOF and STA Announcement No. 3 of 2020, a resident individual who receives overseas income must file and pay tax between 1 March and 30 June of the year after the income is received. On Hong Kong, in the CRS context the Inland Revenue Department lists "staying in Hong Kong for more than 180 days in a year of assessment, or more than 300 days in total over two consecutive years of assessment" as one of the situations in which an individual is tax resident. Jurisdictions: mainland China / Hong Kong; seek professional advice in the jurisdiction where you are tax resident.

Common misconceptions

Conclusions on residency and tax residence depend heavily on personal facts. When planning, tabulate each family member's residence status, days present, domicile and the spread of economic interests, and have tax professionals in both jurisdictions confirm the position. If you would like this interpreted for your own situation, you can register your enquiry through the contact details on this site.