Yes, income earned for the period you render your services is taxable in Singapore. Taxable income includes your salary, bonus, allowances and housing provided by the foreign employer and the local sponsor company.

Find out more about the NOR scheme and the tax concessions. You can use the NOR status calculator (XLS, 89KB) to check whether you are eligible for the scheme.

You must submit the Application for Not Ordinarily Resident (NOR Scheme) (DOC, 362KB) by 15 Apr of the Year of Assessment (YA) for which the NOR tax concessions are applied. If you e-File your tax return, please submit the application form by 18 Apr of that YA.

Find out more on working for foreign employers. However, you are not considered to be working for a foreign employer if:

If you are a tax resident of a jurisdiction that has a DTA with Singapore, it may protect you from being taxed twice on the same income. This depends on the provisions of the  DTA. Find out more about DTA Calculator - Dependent Services (XLS, 272KB).