Do note that the NOR scheme has ceased. The last NOR status granted will run/ be valid from YA 2020 to YA 2024.


Tax concessions under the NOR scheme:

To qualify, you will need to be:

  1. A tax resident in the respective YA
  2. Fulfill the qualifying conditions


Qualifying conditions:

  1. Be a non-resident in the past 3 years of assessment
  2. Be a Singapore resident in the YA in which you first qualify as a NOR
  3. Have your application for NOR status approved

If you meet these conditions, you will be accorded NOR status for five consecutive YAs starting from the YA in which you first meet the criteria. The last NOR status granted will run/ be valid from YA 2020 to YA 2024.


Tax Concessions

  1. Time Apportionment of Singapore Employment Income

    You will not be taxed on the portion of your Singapore employment income that corresponds to the number of days you spent outside of Singapore for business reasons (i.e. in the course of your employment).

    Qualifying conditions:
    a) Spent at least 90 days outside Singapore for business reasons. (presence in Singapore for any part of a day shall be counted as one day)
    b) Total Singapore employment income of at least SGD$160,000. If tax apportioned income is less than 10% of your total employment income, you will still be subject to a tax of 10% of your total employment income.

    Income that cannot be apportioned
    a) Director’s fees
    b) any amount of tax payable which is paid by employer

  2. Tax Exemption of Employer’s Contribution to Non-Mandatory Overseas Pension Fund or Social Security Scheme

    Qualifying conditions:
    a) You are not a Singapore citizen or Permanent Resident
    b) Your Singapore employment income must be at least SGD$160,000
    c) Your employer must not claim a deduction on contribution made to the non-mandatory overseas pension fund or social security scheme up to the NOR cap.

If you are accorded NOR status, you are required to submit the Application for Not Ordinarily Resident (NOR Scheme), Appendices and Form IR8A/ Appendix 8A/8B with your annual tax return by 15th April (18th April if doing e-filing). Applications past the due date will not be eligible for tax concessions.

The NOR Appendices A/B have to be certified by an authorised personnel of the company. If you are an authorised signatory of the company and are claiming NOR tax concession, your Appendices A/ B must be certified by another authorised personnel.


If you have any queries as to the NOR scheme, you may email us at [email protected].


When in doubt, seek legal advice or consult an experienced ACRA Filing Agent.

Yours Sincerely,
The editorial team at Singapore Secretary Services

For more useful articles and videos, visit the Singapore Secretary Services resource page.


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