UK non-doms moving to Singapore post-2025 reform — Eligibility and requirements checklist

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.

UK non-doms moving to Singapore post-2025 reform is a live planning topic because the United Kingdom abolished the remittance-basis non-domicile regime from 6 April 2025, replacing it with a residence-based system. For internationally mobile individuals who relied on non-dom status, Singapore’s territorial personal tax system has become a natural alternative to consider.

What changed in the UK from April 2025

The UK’s long-standing remittance basis for non-domiciled individuals ended on 5 April 2025. From 6 April 2025 the UK moved to a residence-based regime, with a time-limited four-year foreign income and gains relief for new arrivals and significant changes to how worldwide income, gains and inheritance tax exposure are assessed. The effect is that many former non-doms now face UK tax on worldwide income once settled, prompting a reassessment of where to be resident. The corporate treatment of foreign gains in Singapore is summarised at Withholding Tax in Singapore: When It Applies & How to Comply.

Who this is for

This is for former UK non-doms and internationally mobile individuals weighing a move to Singapore, and for advisers coordinating a UK exit with a Singapore arrival. The Singapore residency and source rules are central; see our resident-versus-non-resident companion at UK non-doms moving to Singapore post-2025 reform — Costs and fees breakdown.

Why Singapore appeals

Singapore taxes individuals on Singapore-sourced income at progressive rates from 0% to 24% and generally does not tax foreign-sourced income received by resident individuals, subject to the partnership carve-out under the Income Tax Act 1947. Singapore has no capital gains tax and no inheritance or estate tax. For an individual whose wealth generates foreign investment income and gains, the contrast with a worldwide-taxation regime is significant.

Eligibility and requirements checklist

• UK exit planning. Establish the UK departure position, split-year treatment and any trailing UK obligations before arrival.
• Singapore residency. Meet the Singapore tax-residency tests, broadly at least 183 days of presence or work in the preceding calendar year.
• Immigration route. Secure a Singapore pass or the relevant long-term status; a move is only as good as the right to remain.
• Source discipline. Keep foreign-sourced income genuinely foreign-sourced and well documented.

Numerical specifics

Singapore resident rates rise from 0% on the first S$20,000 to 24% above S$1,000,000 of chargeable income. There is no capital gains tax and no estate duty. Residency turns on the 183-day test. The UK’s new four-year FIG relief for qualifying new arrivals is time-limited, so the timing of a UK departure and a Singapore arrival matters to the overall outcome.

Common mistakes and gotchas

Leaving the UK without properly closing the UK tax position, assuming Singapore’s territorial treatment covers income for work physically performed in Singapore (it does not), and arriving without a secure immigration status are the main pitfalls. UK inheritance-tax tail exposure can persist after departure and needs specific UK advice. Confirm Singapore positions officially.

See the Inland Revenue Authority of Singapore for residency and foreign-income treatment and the Monetary Authority of Singapore for wealth-structuring context; UK-side positions should be confirmed with a UK adviser. Our accounting and tax companion is at Business and IPC Partnership Scheme (BIPS) Singapore (2026): 250% Tax Deduction for Corporate Volunteering.

Sequencing the UK exit and the Singapore arrival

The outcome of a move depends heavily on timing. A former UK non-dom should establish a clean UK departure — confirming the year of non-residence under the Statutory Residence Test, managing split-year treatment, and dealing with any trailing UK-source income and gains — before or as they establish Singapore residency. Arriving in Singapore and meeting the 183-day test secures Singapore residency, but UK obligations do not simply stop at the border: UK-source income can remain within the UK net, and inheritance-tax exposure can persist for a period after departure under the new residence-based rules. The two timelines should be planned together, not sequentially.

What Singapore does and does not tax

Singapore’s appeal is specific and worth stating precisely. It taxes Singapore-sourced income at 0% to 24% for residents, generally exempts foreign-sourced income received by resident individuals (subject to the partnership carve-out), and levies no capital gains tax and no estate duty. It does not, however, exempt income for work physically performed in Singapore merely because the individual is newly arrived or the funds come from abroad. For a former non-dom whose wealth throws off foreign dividends, interest and gains, the combination of no capital gains tax and the foreign-income exemption is the core of the attraction.

Worked illustration

A former UK non-dom sells UK-situated assets before departure where advantageous, confirms a year of UK non-residence, then relocates to Singapore on a suitable pass and meets the 183-day test. Their Singapore employment income is taxed at resident rates; their foreign investment portfolio’s income, received while resident, is generally exempt; and gains on that portfolio face no Singapore capital gains tax. UK inheritance-tax tail exposure is managed with UK advice during the transition.

FAQs

Did the UK abolish non-dom status? Yes. The remittance-basis non-dom regime ended on 5 April 2025 and a residence-based system applies from 6 April 2025.

Does Singapore tax worldwide income? No. Singapore generally taxes Singapore-sourced income and exempts foreign-sourced income received by resident individuals, subject to the partnership carve-out.

Does Singapore have capital gains or inheritance tax? No. Singapore has no capital gains tax and no estate duty.

What makes me Singapore tax resident? Broadly, presence or work in Singapore of at least 183 days in the preceding calendar year.

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.