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: 19 October 2026 · Last reviewed: 22 October 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)
Written by the VIVOS team (MOM Employment Agency Licence 24S2425) and reviewed by Ray Tay. Figures checked against the Ministry of Manpower (MOM) and the Economic Development Board (EDB) on 22 October 2026.
| Question | Answer |
|---|---|
| Is there an official “special talent visa”? | No. MOM’s list of work passes has no pass with that name. |
| What people usually mean | The ONE Pass, Singapore’s top-tier personal work pass |
| ONE Pass salary test | At least S$30,000 a month in fixed salary, or outstanding achievements in sports, arts and culture, or academia and research |
| ONE Pass length | Up to 5 years, renewable for 5 years at a time |
| Tied to one employer? | No. You can work for several companies and start or run your own. |
| MOM fees | S$105 to apply, S$225 when the pass is issued |
| Processing time | Within 4 weeks for most applications |
| New in 2027 | A ONE Pass (AI & Tech) track opens on 28 January 2027. Tech.Pass stops taking new and renewal applications on the same date. |
The phrase comes from news coverage. When Singapore announced the ONE Pass in 2022, international reports described it as a special visa to attract top talent, and the wording stuck. Other countries add to the confusion: the United Kingdom has an official Global Talent visa, so people assume Singapore must have one with the same name.
Singapore’s work passes have their own names. If you search MOM’s site for a “talent visa” you won’t find one. What you will find is a ladder of passes, and the top rung for individuals is the ONE Pass. For most founders and senior executives asking about a talent visa, the real question is which rung of that ladder they qualify for.
The Overseas Networks & Expertise Pass is a personal pass. It belongs to you, not to an employer, which is the main difference from an Employment Pass. There are two ways to qualify:
The pass lasts up to 5 years. MOM’s application fee is S$105 and the issuance fee is S$225, with S$30 for each Multiple Journey Visa if one is needed. Most applications are processed within 4 weeks.
Three things make the ONE Pass attractive to founders:
The ONE Pass also sits outside COMPASS, the points test that applies to Employment Pass applications. When the pass comes up for renewal, MOM sets a separate test: an average fixed salary of at least S$30,000 a month over the 5 years, or a Singapore-based company you started and run that employs at least 5 locals, each earning a gross monthly salary of at least the prevailing Employment Pass minimum qualifying salary.
Two changes take effect on the same day:
If you are planning a move in early 2027, check which date applies to you. A Tech.Pass application that is not filed before 28 January 2027 can’t be filed at all.
Most founders and executives moving to Singapore don’t need the ONE Pass. The usual alternatives are:
| Pass | Who it suits | Key test (October 2026) | Length |
|---|---|---|---|
| Employment Pass | Professionals and founders employed by a Singapore company, including their own | S$5,600 a month (S$6,200 in financial services), rising with age to S$10,700 (S$11,800) at 45 and over; 40 COMPASS points unless paid at least S$22,500 a month | Up to 2 years, then renewals of up to 3 years |
| EntrePass | Founders of an innovative start-up | A Singapore private limited company in which you hold at least 30%, plus at least one of MOM’s innovation criteria, for example at least S$100,000 raised in a single funding round | 1 year, renewed for 1 year, then 2-year renewals |
| Personalised Employment Pass | High earners who want a pass not tied to one employer, without the ONE Pass salary | Fixed salary of at least S$22,500 a month | Up to 3 years, issued once only |
For new applications from 1 January 2027, the Employment Pass qualifying salary rises to S$6,000 a month (S$6,600 in financial services), and to S$11,500 (S$12,700) at age 45 and over. Renewals move to the new levels for passes expiring from 1 January 2028. Our Employment Pass guide explains COMPASS scoring in detail, and our EP vs EntrePass vs ONE Pass comparison sets the three side by side. If you are a founder weighing the EntrePass, the EntrePass eligibility checker takes about two minutes.
Start from your salary and your plans, not from the name of the pass:
If you are comparing Singapore with Hong Kong, the Hong Kong side works differently: its schemes include a Top Talent Pass with its own tests. Our group’s guide to Hong Kong work visa options covers them.
VIVOS is a licensed employment agency (MOM EA Licence 24S2425) and an ACRA registered filing agent. We prepare ONE Pass, Employment Pass and EntrePass applications, and set up the Singapore company behind them when one is needed. See our ONE Pass application service, or read our step-by-step guide on how to apply for the ONE Pass. To talk it through, WhatsApp us on +65 8827 7870 or email contact@vivos.com.sg.
No. Singapore has no pass with either name. The pass people usually mean is the Overseas Networks & Expertise (ONE) Pass, a personal work pass of up to 5 years for people earning at least S$30,000 a month in fixed salary or with outstanding achievements in their field.
A fixed monthly salary of at least S$30,000. MOM looks at fixed salary over the 12 consecutive months before you apply, from one employer. Applicants with outstanding achievements in sports, arts and culture, or academia and research can qualify without the salary test.
Yes, but only before 28 January 2027. From that date EDB stops taking new and renewal Tech.Pass applications. Current holders keep their pass until it expires, and a new ONE Pass (AI & Tech) track opens on the same day.
Yes. A ONE Pass holder can start and run one or more Singapore companies and work for several companies at the same time, without a separate pass for each.
Look at the Employment Pass, which needs S$5,600 a month or more (S$6,000 for new applications from 1 January 2027) plus 40 COMPASS points, or the EntrePass if you are building an innovative start-up and own at least 30% of it. The Personalised Employment Pass needs a fixed salary of at least S$22,500 a month.
Last reviewed: 22 October 2026 by Ray Tay.
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。
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