183 days requirement to be a tax resident

[Slim Pickins]

I was reading the IRAS page, which states that to be counted as a resident for tax purposes "you have been in Singapore for at least 183 days in a calandar year".
Does this mean employed for 183 days, or just physically present in Singapore.
If the former Ill be paying 15% tax with no relief, if the later Ill be paying half that and get relief.
Which is it?

[dazzakoh]

'fraid to say, that like the UK, "residence" here means physical presence in the UK.  

If you are here with a job, with the intention of staying here (e.g. job with Singapore employer), the IRAS might assess you as being resident from the day you arrive, which can be beneficial.  As always, whether or not it is depends on the facts of the case.

[Slim Pickins]

I have been physically present in Singapore since early in the year, but only been employed (with a local company) for a month or so.
My intention is to stay here (my wife is local).
If I am classed as resident for tax puposes this would be much better, as my salary is not very high, and the tax rate for taxresidents earning my wage is about half the tax rate that is charged to non-tax-residents. Both myself and my company make CPF contributions too, and so I have to pay tax on both this as well, even though I cant spend it.

[SARC]

Hi Slim Pickens

I had the same question so I phoned up the IRAS helpline (which was very good and efficient) and was told that they consider your first date in Singapore as the starting date on your employment contract.

Due to various technicalities I wasn't able to be in Singapore at the start date on my employment contract, and didn't start work until under 183 days, but I was still taxed as resident status (Yippee!)