{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "sg.tax.183day",
  "versions": [
    {
      "rule_id": "sg.tax.183day",
      "version": "2026.1",
      "jurisdiction": "SG",
      "title": "Singapore 183-day test",
      "summary": "ITA 1947 s.2(1): a foreigner who is physically present or exercising employment in Singapore for 183 days or more in a calendar year is tax resident for the FOLLOWING year of assessment. The day limb is an inclusive extension of a qualitative 'resides in Singapore' test — under 183 days you can still be resident. IRAS also applies two administrative concessions (a 2-year straddle rule and a 3-year continuity rule) that are practice, not law.",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "official_source_url": "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency",
      "last_verified": "2026-09-01",
      "effective_from": "2007-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "unspecified_by_authority": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">=",
        "direction": "attain",
        "countries": [
          "SG"
        ]
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "sg183.approaching"
        }
      ],
      "notes": [
        "IRAS wording read at source on 1 September 2026: resident for a Year of Assessment when you stayed/worked in Singapore 'for at least 183 days in the previous calendar year' — the YA lags the counting year by one.",
        "The 2-YEAR CONCESSION (administrative): employment straddling two calendar years with total stay ≥183 continuous days (including physical presence immediately before/after employment) → resident for both years; excludes company directors, public entertainers and professionals. The 3-YEAR CONCESSION: continuous stay/work over three consecutive years → resident for all three even under 183 days in the first and third. Both are IRAS practice — s.2(1) contains neither.",
        "s.2(1)'s day limb is 'and includes' — an inclusive extension of the qualitative 'resides' test (sufficient_not_necessary).",
        "Singapore publishes no part-day/arrival/departure counting basis (convention.unspecified_by_authority)."
      ]
    }
  ]
}