Singapore day-count rules

Spending time in Singapore? The rules below can affect tax residency and your right to remain. This page brings Singapore’s day-count rules together in one place — each explained in plain English, with links to the official sources.

Singapore — 183-Day Tax Residency RuleSingapore's 183-day tax residency rule explained: spend 183 or more days in Singapore in a calendar year and you qualify as a tax resident, taxed at resident rates.183 days / calendar year

Singapore — PR: Re-Entry Permit (REP) & the 180-Day RuleHow long can a Singapore PR stay outside Singapore? As long as your Re-Entry Permit (REP) is valid — up to 5 years. Since 1 December 2025, if you are abroad without a valid REP you have 180 days to apply for a new one or your PR status lapses; a rejection also ends it. ICA rules, renewal timing, and official sources.Valid REP + 180-day window