Residency pathway · Singapore

Move to Singapore.
No capital gains tax.
A pass that leads to PR.

Singapore taxes income earned in Singapore at 0–24%; foreign income brought in by a resident individual is exempt, and there is no capital gains tax, no dividend tax under the one-tier system and no estate duty. MoveToSingapore sets out the real pass categories, the official salary and investment thresholds, the 183-day tax test and the road from work pass to permanent residence — so you arrive with a plan, not a LinkedIn rumour.

Official thresholds / Vetted local lawyers / Exit Global review
Your residency file, organisedExample
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🌍 Home country🇸🇬 Singapore

One destination. One organised file.

Every document the authority will ask for, in order.
Example checklist3 of 4 added
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Passport + photosValidity checked against the rule
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Police clearance, apostilledFrom every country of recent residence
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Proof of funds / incomeMatched to the category threshold
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At a glance

Singapore in four numbers

Figures are quoted from the official pages linked on each card. Checked 8 September 2026.

Tax system
Singapore-source

Income earned in Singapore is taxed; foreign-source income received by a resident individual is exempt (except via a Singapore partnership).

Official source ↗
Tax residency
183 days

Resident if present or working in Singapore at least 183 days in the calendar year, or continuously for 3 consecutive years.

Official source ↗
Time to first pass
10 business days

MOM processes an Employment Pass from a Singapore-registered company within 10 business days; PR applications take up to 6 months.

Official source ↗
Citizenship
PR + 2 years

You may apply for citizenship after at least 2 years as a Permanent Resident, aged 21 or over; processed within 12 months.

Official source ↗
Why people choose Singapore

The honest case.
And who it isn't for.

No destination is right for everyone. These are the reasons people actually choose Singapore — and the situations where we would tell you to look elsewhere.

A narrow, predictable tax base

Only income earned in Singapore is taxed, on a scale that starts at 0% on the first S$20,000 and reaches 24% above S$1,000,000. Gains on shares, financial instruments and digital tokens are treated as personal investments and are not taxed; Singapore dividends are tax-free to the shareholder; foreign dividends, interest and rent received by a resident are exempt. Estate duty was removed for deaths on or after 15 February 2008.

Rules-based passes with a route to PR

The Employment Pass, ONE Pass and EntrePass are decided against published salary, points and funding criteria, and the pass itself is the on-ramp: EP holders apply to ICA for permanent residence through their own Singpass account, and PRs can apply for citizenship after 2 years. The Global Investor Programme delivers PR directly for S$10 million or more.

Banking, law and connectivity

English is the language of government, courts and business; the banking sector is deep and international; Changi connects to every regional capital. The trade-off is cost — Singapore is one of the most expensive cities in Asia and foreigners pay 60% Additional Buyer's Stamp Duty on any residential purchase.

Probably not the right fit if…
  • Remote workers with no Singapore employer: there is no digital-nomad visa, and MOM requires a valid pass before any work is performed in Singapore — a foreign salary earned while sitting in Singapore is Singapore-source income.
  • Retirees on passive income: there is no retirement or passive-income visa; without an employer, a qualifying business or GIP-scale capital there is no residency route.
  • Anyone expecting a cheap property purchase — foreigners pay 60% ABSD on residential property and only PRs (5% on a first home) or citizens get relief.
An independent preparation tool. Not a government body. Residency is granted only by the Ministry of Manpower (MOM), ICA and IRAS. Private beta.
01 / The routes that exist

The residency pathways

These are the pass categories published by MOM, the investor route run by EDB, and permanent residence granted by ICA. Figures are the official thresholds as at 8 September 2026; the Employment Pass salary floor rises on 1 January 2027.

Employment Pass (EP)

Professionals, managers and executives with a Singapore job offer; the most common route and the usual on-ramp to PR.

  • Fixed monthly salary of at least S$5,600 (financial services S$6,200), rising with age to S$10,700 (S$11,800) at 45 and above; from 1 January 2027 the floors become S$6,000 and S$6,600, rising to S$11,500 and S$12,700
  • Score at least 40 points under COMPASS (salary, qualifications, firm diversity, local employment, skills shortage, strategic priorities) — exempt if the salary is at least S$22,500 a month, for intra-corporate transferees, or for jobs of 1 month or less
  • The employer or an appointed employment agent applies; verification proof of qualifications where required
  • Family: Dependant's Pass for spouse and unmarried children under 21 at a salary of at least S$6,000; Long-Term Visit Pass for parents at S$12,000 or more
  • Fees: S$105 application, S$225 per pass issued, S$30 per Multiple Journey Visa
Timeline / validity: Up to 2 years first issue, up to 3 years on renewal (5 years for some tech roles); decision within 10 business days
Official source ↗

Overseas Networks & Expertise (ONE) Pass

High earners and top talent who want to work for, or start, several companies without being tied to one employer.

  • Fixed monthly salary of at least S$30,000 (or foreign-currency equivalent) for the 12 consecutive months before applying, or an offer at that level from a Singapore employer; existing Singapore employees must have completed at least 1 year
  • Alternative track for outstanding achievement in sports, arts and culture, or academia and research, assessed by the relevant agency
  • May concurrently start, operate and work for multiple companies
  • Renewal: average salary of at least S$30,000 over the past 5 years in Singapore, or a Singapore company employing at least 5 locals at EP-level salaries; spouse may work on a Letter of Consent
Timeline / validity: Up to 5 years, renewable for 5 years each time
Official source ↗

EntrePass

Founders of venture-backed or technology-led start-ups who want to run the company from Singapore.

  • A private limited company registered (or to be registered) with ACRA in which you hold at least 30%
  • Meet one: funding of at least S$100,000 in a single round from a recognised investor; backing by a government-recognised or internationally renowned incubator/accelerator; a prior venture-backed exit; registered IP that gives a hard-to-replicate advantage; or an ongoing research collaboration with an A*STAR institute or university
  • Excluded: food establishments, entertainment venues, wellness businesses, employment agencies and geomancy
  • Renewal steps up: by the 2nd renewal, annual total business spending of S$100,000 and 1 local employee; 3rd renewal S$200,000 and 2; 4th S$300,000 and 3
Timeline / validity: Up to 1 year for the new pass and first renewal, up to 2 years for subsequent renewals
Official source ↗

Global Investor Programme (GIP)

Established business owners, next-generation owners, founders of fast-growth companies and family-office principals who want permanent residence directly.

  • Profile: business owner with 3+ years' track record and turnover of at least S$200 million (current year and 3-year average) and 30% shareholding; next-gen owner of a S$500 million-turnover family business; founder of a VC/PE-backed company valued at S$500 million+; or family-office principal with net investible assets of at least S$200 million
  • Option A: invest S$10 million in a new or expanded Singapore business; Option B: S$25 million in a GIP-select fund; Option C: a Single Family Office with AUM of at least S$200 million, of which at least S$50 million is moved into Singapore
  • Non-refundable application fee of S$20,000
  • Spouse and unmarried children under 21 can be included as PR dependants; older children and parents may apply for a Long Term Visit Pass
  • Re-Entry Permit renewal: a 5-year REP needs the investment conditions plus 30 employees (half citizens, 10 incremental) for Option A, the maintained S$25 million for Option B, or 5 incremental family-office professionals (3 citizens) for Option C; a 3-year REP instead accepts residence in Singapore for more than half the time
Timeline / validity: Approximately 12 months to process; PR with a 5-year Re-Entry Permit
Official source ↗

Permanent Residence via ICA

Pass holders and their families who want to stay indefinitely.

  • Eligible as a holder of an Employment Pass or S Pass, as the spouse or unmarried child under 21 of a citizen or PR, or as an aged parent of a citizen aged 21+; EP holders apply through ICA's e-Service using Singpass
  • ICA weighs family ties to Singaporeans, economic contributions, qualifications, age, family profile, length of residency and commitment to sinking roots — the decision is discretionary
  • Fees: S$100 per application at submission; on approval S$20 Entry Permit, S$50 for a 5-year Re-Entry Permit and S$50 for the blue Identity Card
  • Male PRs and their sons become liable for National Service obligations; ICA endorses no private 'PR consultants'
Timeline / validity: Processed within 6 months where documents are complete; PR is indefinite but travel requires a valid Re-Entry Permit
Official source ↗
The $497 residency-file review

Build the file once.
Pay a lawyer to file — not to chase paper.

You gather the documents; we check the file against the current MOM, ICA and EDB criteria, pick the pass that fits your salary, business or capital, and hand you to a vetted Singapore employment agent or corporate-services firm for lodging. Exit Global is independent and is not a government body — only MOM issues a work pass and only ICA grants permanent residence.

$497one-time, per applicant file
Start the process →
What the $497 covers.

A category check against the current official requirements, a document-by-document review of your file, and a warm handover to a vetted local lawyer or licensed agent who files it. Their fees and government fees are separate and quoted up front.

Your information is sensitive. We treat it that way.

Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.

Your tax position once resident

Singapore-source income at 0–24%, exempt foreign income, and the 183-day test.

The Income Tax Act 1947 charges income accruing in or derived from Singapore, and foreign income received in Singapore — but IRAS states that overseas income received by a resident individual, including money deposited into a Singapore bank account, is generally not taxable and need not be declared. You are tax-resident for a Year of Assessment if you stayed or worked in Singapore for at least 183 days in the previous calendar year, or continuously for 3 consecutive years (even if under 183 days in the first or third), or your employment straddles 2 calendar years with a total stay of at least 183 days. A work pass valid for at least 1 year is also treated as making you resident, reviewed at tax clearance.

Official source ↗
  • Foreign-source income — salary for employment exercised abroad, dividends, interest, rent, pensions — received in Singapore by a resident is exempt, unless it comes through a Singapore partnership, your overseas work is incidental to a Singapore job, or you are working in Singapore for a foreign employer. Work done while physically in Singapore is Singapore-source and taxed.
  • Resident rates from YA 2024: 0% on the first S$20,000, 2% to S$30,000, 3.5% to S$40,000, 7% to S$80,000, 11.5% to S$120,000, 15% to S$160,000, 18% to S$200,000, 19% to S$240,000, 19.5% to S$280,000, 20% to S$320,000, 22% to S$500,000, 23% to S$1,000,000, 24% above. Non-residents pay 15% on employment income (or resident rates if higher) and 24% on other income.
  • No capital gains tax. IRAS treats profits from buying and selling shares, other financial instruments and digital tokens as personal investments, and gains on Singapore property as capital — unless you are trading in property with a profit-seeking motive.
  • Dividends: dividends from a Singapore resident company under the one-tier system are not taxable to the shareholder, and foreign dividends received by a resident individual are exempt (except via a partnership).
  • No estate duty for deaths on or after 15 February 2008; no wealth tax. Property tax applies to Singapore real estate and buyers pay stamp duty — including 60% Additional Buyer's Stamp Duty for foreigners on any residential purchase, 5% for a PR's first home.
  • Social security (CPF) is payable only for employees who are citizens or Permanent Residents, at graduated rates in the first two years of PR; work-pass holders are outside CPF. Once resident you can apply to IRAS for a Certificate of Residence to claim treaty benefits and to evidence your exit from the old country.

Residency here is only half the move. Your old country has to agree you left.

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Exit Global's review is an advisory opinion, not a determination by any tax authority.

02 / Step by step

From decision to pass in hand

The order matters: apostilles and police certificates expire, and most authorities want everything dated within a few months of filing.

01

Choose the pass

Employment Pass through an employer, ONE Pass on a S$30,000 salary history, EntrePass for a funded start-up, or the Global Investor Programme for S$10 million-plus. We map your salary, age and sector against COMPASS and the 2027 salary floors, and flag the traps (no nomad visa, remote work is taxable here, 60% ABSD).

02

Line up the sponsor and the file

An EP is lodged by the employer or an appointed employment agent; ONE Pass and EntrePass have their own MOM forms; GIP goes through EDB with a 5-year business or investment plan. Gather the passport, verified qualifications, ACRA business profile, and English translations of any foreign documents as one file.

03

Apply to MOM and receive the In-Principle Approval

MOM decides most EP applications within 10 business days (about 6 weeks for an overseas company without a Singapore office). Pay S$105 on application; the IPA letter lets you enter Singapore to complete formalities.

04

Issue the pass, register fingerprints, collect the card

Pay S$225 per pass on issuance, complete any medical or declaration forms and give a Singapore residential address; register fingerprints and photo within 2 weeks of issuance and the card arrives within 5 working days. Then open a bank account, sign a lease and add family on Dependant's Passes.

05

Track your days and file with IRAS

Cross 183 days in the calendar year (or hold a 1-year-plus pass) to be resident; file your first return the following year — Singapore assesses on a preceding-year basis, so income earned in 2025 is taxed in Year of Assessment 2026. Apply for a Certificate of Residence when you need to prove Singapore residence to a foreign tax authority.

06

Apply for PR, then close the loop at home

EP holders apply to ICA online through Singpass (S$100; up to 6 months to process); on approval pay for the Entry Permit, Re-Entry Permit and Identity Card. Then finish your old-country exit file (see the Exit sites).

03 / Living there

Living there: the practical facts

The things people ask us after the paperwork: money, health, language and a roof.

Banking

Banks open resident accounts against a work pass or PR card, a local address and source-of-funds evidence; account opening is usually in person and the In-Principle Approval letter is often accepted before the card arrives. Foreign income deposited into a Singapore bank account by a resident individual is, in IRAS's words, generally not taxable and need not be declared.

Healthcare

MediShield Life, the national hospital insurance run through CPF, automatically covers Singapore Citizens and Permanent Residents only. Employment Pass holders are outside it and rely on employer group cover or private medical insurance until they hold PR — budget for it from day one.

Language & daily life

English is the working language of government, courts and business, alongside Malay, Mandarin and Tamil, and every MOM and ICA application, tax filing and renewal runs through the Singpass digital identity you receive with your pass. Expect high rents and a compact, orderly city where most residents live in apartments.

Property

Any residential purchase by a foreigner attracts 60% Additional Buyer's Stamp Duty (on the higher of price or market value) on top of ordinary Buyer's Stamp Duty; a PR pays 5% on a first home, 30% on a second and 35% thereafter. Most new arrivals rent for the first years and buy, if at all, after PR.

Good questions. Clear answers.

Before you
get started.

Answers reflect the official rules as checked on 8 September 2026.

Do I have to live in Singapore full-time?

A work pass is tied to genuine employment or business in Singapore rather than to a day count, and it lapses when that employment ends. Permanent residence has no statutory minimum stay, yet the Re-Entry Permit that lets a PR travel is renewed at ICA's discretion and, under the GIP, a 3-year REP requires you or your dependants to have resided in Singapore for more than half the time. For tax you become resident at 183 days in a calendar year or on a pass valid for 1 year or more.

How is Singapore tax residency triggered?

IRAS treats you as resident for a Year of Assessment if you stayed or worked in Singapore for at least 183 days in the previous calendar year; or continuously for 3 consecutive years even if the first or third year is under 183 days; or your employment straddles 2 calendar years and the total stay, counting presence immediately before and after, is at least 183 days (this last test excludes directors, public entertainers and professionals). Foreigners issued a work pass valid for at least 1 year are also treated as resident, reviewed at tax clearance when the job ends.

Can my family come?

Yes. An EP, ONE Pass or EntrePass holder earning at least S$6,000 a month can sponsor a spouse and unmarried children under 21 on Dependant's Passes; parents need a Long-Term Visit Pass, which requires the principal to earn at least S$12,000. Under the GIP your spouse and unmarried children under 21 are included in the PR application; older children and parents may apply for a Long Term Visit Pass. Spouses of ONE Pass holders can work on a Letter of Consent.

Is there a path to citizenship or a second passport?

Yes, but it runs through PR. ICA accepts a citizenship application from anyone who has been a Permanent Resident for at least 2 years and is aged 21 or over (spouse and children under 21 can be included), and processes it within 12 months; the assessment weighs family ties, economic contribution, qualifications, age, length of residency and commitment to sinking roots. Two things to weigh first: Singapore expects new citizens to give up their existing nationality, and ICA's page is explicit that male PRs and citizens — including sons brought in as dependants — carry National Service obligations, with renunciation applications withheld until they are discharged.

What does it cost in government fees?

Employment Pass: S$105 on application, S$225 per pass on issuance and S$30 per Multiple Journey Visa, paid by the employer. Permanent residence: S$100 per application at submission, then S$20 for the Entry Permit, S$50 for a 5-year Re-Entry Permit and S$50 for the Identity Card. Citizenship: S$100 per application and S$70 for the certificate. Global Investor Programme: a non-refundable application fee of S$20,000 plus the S$10 million, S$25 million or S$200 million investment itself.

Do I need a lawyer or agent?

Not by law. EP applications are lodged by the employer, or by an employment agent the employer appoints; PR and citizenship applications are made online through Singpass, and ICA states it has no affiliation with, and does not endorse, private immigration consultants. Where a corporate-services firm earns its fee is company incorporation for an EntrePass or Option A GIP business, and a property lawyer for any purchase. Our review makes sure the file is right before anyone lodges it.

Can I keep working remotely for a foreign employer?

Not on a visit pass. MOM's rule is that all foreigners who intend to work in Singapore must hold a valid pass before they start work, and Singapore has no digital-nomad category. The workable structures are a Singapore entity of your employer sponsoring an EP, a ONE Pass on a S$30,000 salary history (which allows work for several companies), or your own Singapore company. On tax, IRAS lists 'you work in Singapore for a foreign employer' as taxable overseas income — remote work performed in Singapore is Singapore-source income at the resident scale, not exempt foreign income.

What about my old country's tax residency?

Getting a Singapore pass, or even PR, does not end tax residency where you came from, and Singapore's 183-day test is only half of the picture. Use the relevant Exit site — see exitglobal.app.

The next chapter starts with a plan

Arrive in Singapore with a file
the authority will accept.

Start my residency file — $497 →

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