新加坡海外收入汇回:2026年公司与个人的纳税规则与免税条件
海外收入汇回新加坡何时需纳税?本文解析第10(25)条“汇入”定义、第13(8)条三项免税条件、外国税收抵免、第10L条及文件留存要求。
Published: 24 June 2026 · Last reviewed: 19 October 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)
Quick answer: The Singapore Employment Pass (EP) is the work pass for foreign professionals, managers and executives with a job offer in Singapore. In 2026 a new applicant must earn at least S$5,600 a month (S$6,200 in financial services), rising with age to S$10,700 (S$11,800) at 45 and above, and must also score at least 40 points under the COMPASS framework unless the fixed monthly salary is S$22,500 or more. From 1 January 2027 the minimum rises to S$6,000 (S$6,600 in financial services).
| Item | Rule |
|---|---|
| Minimum salary, new applications (2026) | S$5,600 a month (S$6,200 in financial services), rising progressively with age to S$10,700 (S$11,800) at age 45 and above |
| From 1 January 2027 | S$6,000 (S$6,600 in financial services), rising to S$11,500 (S$12,700) at age 45 and above |
| Renewals | The 2027 salary levels apply to Employment Passes expiring on or after 1 January 2028 |
| COMPASS | At least 40 points across the COMPASS criteria; not required if the fixed monthly salary is S$22,500 or more |
| Pass duration | Up to 2 years for a first-time pass; renewals up to 3 years |
| Who applies | The employer, or an employment agency acting for it (VIVOS holds MOM Employment Agency Licence 24S2425) |
Quick check: Use our free Employment Pass Salary & COMPASS Calculator to see instantly whether a candidate clears both stages of MOM's assessment.
Who qualifies for a Singapore Employment Pass?
The Employment Pass is for foreign professionals, managers and executives who hold a job offer from a Singapore employer. To qualify, the candidate must clear a two-stage test: first, their fixed monthly salary must meet the EP qualifying salary for their age; and second, the application must score at least 40 points on COMPASS, unless an exemption applies. Failing the salary stage disqualifies the application regardless of its COMPASS score.
What is the minimum salary for an Employment Pass in 2026?
The EP qualifying salary starts from S$5,600 a month for the youngest applicants in all sectors except financial services, and from S$6,200 in financial services. Because it is benchmarked to the top one-third of local PMET salaries by age, it rises progressively with age to S$10,700 (S$11,800 in financial services) at age 45 and above. From 1 January 2027 these floors increase to S$6,000 (all sectors) and S$6,600 (financial services), up to S$11,500 and S$12,700 respectively at 45+.
What is COMPASS and how many points do I need?
COMPASS (the Complementarity Assessment Framework) is the points-based second stage of the EP assessment. An application passes at 40 points. Points come from four foundational criteria, each scoring 0, 10 or 20, salary, qualifications, workforce diversity and the firm’s support for local employment, plus up to two bonus criteria for jobs on the Shortage Occupation List and for participation in strategic economic programmes.
Who is exempt from COMPASS?
An EP application is exempt from COMPASS if the candidate earns a fixed monthly salary of at least S$22,500, is an overseas intra-corporate transferee, or is filling the role for one month or less. Exempt applications must still meet the Stage 1 qualifying salary, though the S$22,500 threshold clears it automatically.
How long is an Employment Pass valid, and can it be renewed?
A first-time Employment Pass is issued for up to 2 years, and a renewal for up to 3 years. Experienced tech professionals filling specific tech occupations on the COMPASS Shortage Occupation List can request an EP of up to 5 years if they score at least 10 points on C3 (Diversity) and earn at least S$10,700 a month, rising with age. The EP is renewable; the rules that apply depend on the pass’s expiry date, and the 2027 qualifying salaries apply to passes expiring from 1 January 2028.
Can I apply for an Employment Pass myself?
No. The employer, or an appointed employment agent, must apply on the candidate’s behalf, a candidate cannot apply directly. An overseas company without a Singapore-registered office must apply through a local sponsor. Before applying, employers generally must advertise the role on MyCareersFuture under the Fair Consideration Framework, and can use MOM’s Self-Assessment Tool to check eligibility first.
How does the EP differ from the ONE Pass and the PEP?
The Employment Pass is tied to a specific employer and requires both the qualifying salary and a COMPASS pass. The ONE Pass is for top-tier talent earning S$30,000 a month (or qualifying by outstanding achievement), is exempt from COMPASS, allows work across multiple companies, and runs up to 5 years. The Personalised Employment Pass is for high earners (a fixed monthly salary of S$22,500 and at least S$270,000 a year), is also COMPASS-exempt, lets the holder change jobs freely, runs up to 3 years and is issued only once.
What is the EP qualifying salary at age 30, 35 and 40?
For all sectors except financial services, the EP qualifying salary is S$7,223 a month at age 30, S$8,382 at age 35 and S$9,541 at age 40 for applications before 1 January 2027. For new applications from 1 January 2027 (and renewals of passes expiring from 1 January 2028) it rises to S$7,750, S$9,000 and S$10,250 respectively. In financial services the figures are S$7,982, S$9,255 and S$10,527 today, rising to S$8,541, S$9,927 and S$11,314 from 2027. The full age-by-age tables are in Stage 1 above.
海外收入汇回新加坡何时需纳税?本文解析第10(25)条“汇入”定义、第13(8)条三项免税条件、外国税收抵免、第10L条及文件留存要求。
Employment Pass holders can bring their parents to Singapore on a Long-Term Visit Pass only if they earn a fixed monthly salary of at least…