Mastering Taxation in Singapore in 2026
A comprehensive guide for French-speaking expatriates: optimise your income, understand your obligations and benefit from Asia's most competitive tax system.
A comprehensive guide for French-speaking expatriates: optimise your income, understand your obligations and benefit from Asia's most competitive tax system.
Singapore has established itself as one of the world's most popular destinations for expatriation, and its tax system is part of the reason why. In 2026, the city-state continues to attract French-speaking professionals and entrepreneurs with its simplicity, transparency and moderate taxation. Unlike Europe's complex and often oppressive systems, Singapore relies on a clear social contract: low taxes to stimulate investment, combined with highly efficient administration.
This guide has been designed to give you a 360-degree view of your obligations and opportunities. Whether you are an employee, business owner or investor, understanding the nuances of IRAS (Inland Revenue Authority of Singapore) is the key to a successful expatriation.
For annual income exceeding 1,000,000 SGD. This rate remains one of the lowest in the world for high earners.
No tax on capital gains or inheritances.
Maintained at 9% in 2026, funding exceptional infrastructure.
With numerous exemptions for start-ups, often bringing the effective rate below 10% during the first few years.
Find out more about setting up a business →Singapore only taxes income received in or remitted to the country. Your foreign income generally remains exempt if it does not pass through Singapore.
Singapore's tax philosophy is based on moderate progressivity and transparency. The authorities operate on the principle that low rates encourage compliance and reduce tax evasion.
For a French-speaking expatriate, this means complete visibility over your disposable income as soon as you sign your employment contract. See our cost-of-living analysis to relate these tax advantages to your daily expenses.
Source: Comparative study of tax residents, 2024-2026.
Estimate your annual tax payable according to the progressive 2026 tax bands.
Child, spouse, SRS, CPF, etc.
Note: This calculation is a simplified estimate based on the 2024/2026 IRAS tax bands. For absolute accuracy, see the official IRAS website.
To benefit from the advantageous progressive rates (from 0% to 24%), you must be considered a tax resident. This is the crucial starting point for any expatriate.
You are a tax resident if you stay or work in Singapore for at least 183 days during a calendar year. Tip: If your employment contract spans two calendar years and lasts at least 183 days in total, you may also qualify as a resident for both years.
Working steadily with a valid visa (Employment Pass, S Pass).
Remember to notify the French tax authorities of your departure to avoid residency conflicts. More information on returning and leaving.
Filing Period (Tax Filing)
You will receive a notification from IRAS. Log in to myTax Portal via your SingPass. Most employers already submit your salary details (AIS - Auto-Inclusion Scheme), so you only need to approve them and add your deductions.
Receipt of the NOA (Notice of Assessment)
IRAS will send you your final tax assessment. This is the exact amount you need to pay. Check each line carefully; you have 30 days to dispute it in the event of an error.
Tax Payment
You can pay in one go via AXS or bank transfer. The most popular option is GIRO: an interest-free automatic deduction over 12 months. Manage your bank accounts here.
In Singapore, your taxation is intrinsically linked to your bank account. Local banks such as DBS, OCBC and UOB offer direct integrations with the IRAS portal.
Your unique digital identity for all government services.
Pay your taxes instantly or spread the payments without interest.
If you leave Singapore permanently, your employer is required to withhold your final salary until IRAS confirms that you have paid all your taxes. Start this process at least one month before your departure.
The timing of stock-option taxation can be complicated. If you leave Singapore, they may become immediately taxable under the "Deemed Exercise" principle.
For entrepreneurs, the compulsory GST registration threshold is 1 million SGD in turnover. Failing to register on time may result in heavy fines.
No, Singapore follows a territorial system. Income earned outside Singapore and not remitted there is not taxable, except in very specific cases.
The Supplementary Retirement Scheme is a voluntary retirement savings account. Every dollar contributed is deducted from your taxable income. It is the number one tool for expatriates.
As Singapore does not tax capital gains, crypto gains for an individual managing their personal assets are generally taxed at 0%. If you trade professionally, this may be considered business income and taxed at 17-24%.
No, there is no wealth tax or tax on overall assets in Singapore.
If you stay for fewer than 183 days, you are taxed at the flat rate of 15% or under the progressive resident tax rates (whichever results in the higher amount), with no deductions allowed.
Through the myTax Portal. We recommend GIRO for spreading payments over 12 months at no extra cost.
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