Singapore Company Registration Specialist
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Singapore Intern Taxation

This page gives us a picture about the tax handling of interns in Singapore.

Internship Period School / University from Singapore Overseas School / University outside Singapore
Duration fewer than 60 days There is no tax authorization obligatory and ultimately no tax is payable. No tax approval compulsory and therefore no tax is payable.
Duration between 60 – 183 days Tax approval is supposed to be done by employer. You must present NR-R form to get relaxation in taxes at lower residential rates. Tax approval is needed to be done by the company. Your stipend is taxable only if the received amount is equivalent to normal salaries. 15% or a residential rate, whichever is higher applies.
Duration with more than 183 days Tax authorization to be done by the company. The amount is taxable only when all the gross stipends are calculated to be more than S$22,000. Housing tax rates apply. Tax authorization is supposed to be to be done by the company. The amount is taxable only when the received gross stipends are more than S$22,000. Residential tax rates apply.
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