UK non-doms moving to Singapore post-2025 reform — Complete 2026 guide
UK non-doms moving to Singapore post-2025 reform are responding to the abolition of the UK’s remittance-basis regime from 6 April 2025. Singapore is a natural destination because it does not tax most foreign-sourced income or capital gains, applies progressive resident rates from 0% to 24%, and offers established work-pass routes for relocating professionals and their families.
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.
What changed in the UK from April 2025
For decades, UK residents who were non-domiciled could elect the “remittance basis”, paying UK tax on foreign income and gains only when brought into the UK. From 6 April 2025 the UK abolished domicile as a tax connecting factor and replaced the remittance basis with a residence-based “Foreign Income and Gains” (FIG) regime that gives new arrivals only a limited four-year window of relief. Long-term non-doms therefore face UK tax on worldwide income and gains, and changes to inheritance tax exposure followed. This has prompted many internationally mobile individuals to reconsider where they are tax-resident.
Why Singapore appeals to UK non-doms moving to Singapore post-2025 reform
Singapore taxes on a broadly territorial basis. Income sourced in Singapore is taxable; most foreign-sourced income received by individuals is exempt; and Singapore imposes no capital gains tax and no inheritance or estate duty. For someone with substantial foreign investment income and gains, the contrast with a worldwide-taxation system is stark. Singapore also has an extensive double-taxation-agreement network and a stable, English-language legal and banking environment.
Singapore tax residency and the 183-day rule
An individual is generally tax-resident in Singapore for a Year of Assessment if they are physically present or employed here for at least 183 days in the preceding calendar year, with administrative concessions for those spanning two years. Residency matters because resident individuals are taxed at progressive rates and can access reliefs, while non-residents face a flat rate on most income. Our colleagues at Singapore Secretary Services set out the accounting and tax framework in their guide on Named Auditors Under CALA 2025: What Singapore Companies and Their Boards Need to Know.
Resident tax rates and what is and is not taxed
Resident individuals are taxed on a progressive scale rising to 24% on the slice of chargeable income above S$1 million. There is no tax on capital gains and no estate duty. Foreign-sourced income received by a resident individual is generally exempt, subject to anti-avoidance rules. Section 13 of the Income Tax Act 1947 underpins the exemption of qualifying foreign-sourced income. For wealth and succession structuring that often accompanies a relocation, see our Singapore Investment Holding Company: Tax Treatment, Concessions and Compliance (2026).
Routes to relocate and timelines
Common routes include the Employment Pass for those taking up a role, the Overseas Networks & Expertise (ONE) Pass for high earners and global talent, and family-office or investor pathways for those bringing capital. Processing times vary, but an Employment Pass application typically takes a few weeks once documents are complete, and dependants can follow on Dependant’s Passes. Tax-residency planning, remittance timing and the UK exit position should be sequenced carefully with professional advice. Our on-site guide on Not-Ordinarily-Resident (NOR) scheme — final years — Complete 2026 guide explains residency mechanics in detail.
Numbers to remember
UK reform effective: 6 April 2025. Singapore residency test: 183 days. Top resident rate: 24% (above S$1 million chargeable income). Capital gains tax: none. Estate duty: none. The relevant authority for personal tax is IRAS, and cross-border financial and wealth matters fall under the Monetary Authority of Singapore (MAS).
Common mistakes
People often assume Singapore taxes worldwide income (it generally does not for individuals), mistime their UK departure and split-year treatment, or overlook that bringing certain income into a Singapore business can change its character. Another error is failing to plan CPF and remuneration structuring before signing an employment contract.
Sequencing the move: UK exit and Singapore arrival
The order of operations matters. On the UK side, your departure date, split-year treatment and the new four-year FIG relief window all interact, and a poorly-timed remittance or asset sale can create avoidable UK tax. On the Singapore side, the date you cross the 183-day residency line determines the rates that apply, and bringing income or gains into Singapore as business receipts rather than personal foreign income can change their treatment. The cleanest moves are planned across a full tax year on both sides, with advice taken before — not after — the relocation.
Family-office and substance considerations
Many internationally mobile families pair a personal move with a Singapore family-office structure, often using fund vehicles that may qualify for tax incentives administered by the Monetary Authority of Singapore. These structures carry real substance expectations — local spend, professional staff and genuine management in Singapore — and should not be treated as a paper exercise. For individuals whose wealth is held through trusts or holding companies, succession planning and the absence of Singapore estate duty are frequently the deciding factors, but the home-country inheritance-tax position can persist for years after departure and must be planned around.
FAQs
Does Singapore tax foreign income for individuals?
Generally no. Most foreign-sourced income received by a resident individual is exempt, and there is no capital gains tax or estate duty. Anti-avoidance rules can apply, so take advice.
How do I become tax-resident in Singapore?
Broadly, by being physically present or employed in Singapore for at least 183 days in a calendar year, with concessions for those whose stay spans two years.
What are the top personal tax rates?
Resident individuals are taxed on a progressive scale rising to 24% on chargeable income above S$1 million; non-residents are taxed differently, often at a flat rate.
What changed for UK non-doms in 2025?
From 6 April 2025 the UK abolished the remittance basis and domicile-based taxation, replacing them with a four-year residence-based relief for new arrivals and taxing long-term residents on worldwide income and gains.
Which pass should a relocating professional use?
Often the Employment Pass for an employed role, or the ONE Pass for high earners and global talent; investors and family offices may use dedicated pathways. The right route depends on your circumstances.
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.