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If the salary is paid by an overseas employer, will the foreign employee be taxed in Singapore?

Generally, salaries paid for services rendered on behalf of an overseas employer are taxable in Singapore even if the salaries are not paid in Singapore.

A Letter of Guarantee is required by Inland Revenue Authority of Singapore (IRAS) for foreigner who is employed by overseas employer. Please visit IRAS website to find out more about working for an overseas employer.