Time is running out to utilise Singapore’s Not Ordinarily Resident scheme


In Singapore, the Not Ordinarily Resident (NOR) scheme was introduced in 2002 with the aim of attracting foreign nationals with regional roles to the jurisdiction. NOR is scheduled to lapse after the Year of Assessment (YA) 2020.

The NOR scheme currently enables qualifying foreign employees to enjoy a time-apportionment concession on their income tax, subject to a minimum tax rate of 10%. This results in substantial tax savings compared to normal tax rates.

Individuals may currently still apply for NOR status commencing YA 2020 so that they can enjoy NOR tax concessions until YA 2024, but no later than 15 April.

How do you qualify for the NOR scheme?

Individuals applying for NOR status need to meet the following criteria:

  • Started working in Singapore between 2015 and 2019
  • Singapore non-resident for tax purposes in the past three years
  • Earning more than S$200,000 from Singapore employment
  • Travel out of Singapore on business trips at least 90 days of the year.

How to apply for the NOR scheme

Any individual who meets the criteria must apply for the NOR scheme no later than 15 April in each of the remaining tax years.

If you would like to find out more or have any questions, please get in touch with our expert team who will be happy to help you.