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Not Ordinarily Resident (NOR) Scheme
Singapore · Special Tax Regime · 2026
Last reviewed:
How it works
Qualifying expats who spend part of the year outside Singapore can apportion income; CPF exemption for Employment Pass holders.
Who qualifies?
Employment Pass (EP) or S Pass holders — not citizens or PRs
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Singapore top rate | 24% |
Calculate your take-home under Not Ordinarily Resident (NOR) Scheme
Enter your salary and select Singapore + the not-ordinarily-resident regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.