Not-Ordinarily-Resident (NOR) scheme — final years — Eligibility and requirements checklist

Raffles Corporate Services works with a panel of corporate and employment law firms; this article is general information, not legal advice.

The Not-Ordinarily-Resident (NOR) scheme gave qualifying Singapore tax residents time-apportionment of employment income and concessions on employer pension contributions for a rolling five-year period. The scheme has been withdrawn for new entrants, and 2026 sits in its final years as the last cohorts run down their remaining status.

What the NOR scheme is and its wind-down

The Not-Ordinarily-Resident scheme was a concession under the Income Tax Act 1947 that granted qualifying individuals favourable treatment for five consecutive years of assessment. Its headline benefit was time-apportionment of employment income for those who spent significant time working outside Singapore.

The scheme was closed to new applicants after the year of assessment 2020, with the last NOR status running to the year of assessment 2024 for the final qualifying cohort. In 2026 the practical questions are transitional: what happens as the last statuses expire and how affected individuals plan for the change.

Who is affected in the final years

The scheme now affects only individuals who obtained NOR status in an earlier year and are living out the tail of their five-year window, and their employers. New arrivals cannot apply. Regional executives who relied on time-apportionment must now plan for full resident taxation once their status lapses.

Employers who structured remuneration around the concession need to review packages, since the time-apportionment benefit no longer shelters the non-Singapore portion of duties for anyone outside the scheme.

Eligibility legacy and requirements checklist

For those still within a valid NOR period, the historical conditions continue to apply: the individual had to be a Singapore tax resident for the qualifying year and not resident in the three preceding years, and had to meet the minimum days of business travel and the minimum income threshold to claim time-apportionment.

Keep the travel records, employment contracts and income statements that substantiate any apportionment claim for a year still within the window, and retain them for the statutory record-keeping period in case of review.

Timeline, numbers and what replaces it

NOR status lasted five consecutive years of assessment. To claim time-apportionment, an individual historically needed at least 90 days of business travel outside Singapore in the year and a minimum Singapore employment income of S$160,000. Those thresholds are now relevant only to legacy claims.

With the scheme gone, planning shifts to ordinary resident rules, double-tax relief and structuring of duties. Confirm the transitional treatment for any open year at the Inland Revenue Authority of Singapore (IRAS), and review treaty relief that may substitute for the lost concession at the Monetary Authority of Singapore.

Common mistakes and forward planning

The main error in 2026 is assuming the concession still exists for new arrivals; it does not. A second is failing to model the higher effective tax rate once NOR lapses. Our Corporate tax exemptions and partial-exemption scheme — Eligibility and requirements checklist on Singapore accounting and tax helps with the compliance mechanics of the transition.

Executives affected by the change often revisit their broader wealth position; see Business and IPC Partnership Scheme (BIPS) Singapore (2026): 250% Tax Deduction for Corporate Volunteering for succession and structuring considerations, and note the CPF position for foreigners at the CPF Board.

Official sources

For the current rules, thresholds and figures, always confirm against the primary regulators and legislation, as the position is reviewed periodically: the Inland Revenue Authority of Singapore (IRAS); the Monetary Authority of Singapore; the CPF Board.

Related guides

FAQs on not-ordinarily-resident

Can I still apply for the NOR scheme?
No. The scheme was closed to new applicants after the year of assessment 2020, and the last valid statuses ran to the year of assessment 2024.

What did the NOR scheme offer?
Its main benefit was time-apportionment of employment income for qualifying individuals with substantial business travel, plus a concession on employer pension contributions.

What replaces NOR for regional executives?
Planning now relies on ordinary resident rules, double-tax relief and duty structuring. See Not-Ordinarily-Resident (NOR) scheme — final years — Costs and fees breakdown for the resident-tax context.

Need help with this? Call, SMS or WhatsApp +65 8501 7133, or email [email protected]. Little Big Employment Agency (EA Licence 19C9790) works with a panel of corporate and employment law firms; this article is general information, not legal advice.

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