Get Ir21 Tax Clearance

Tax Clearance for Foreign & SPR Employees (IR21)

For paper-filed forms, 80% are processed within 21 days. Processing time may take longer if the information given in the Form IR21 is incomplete or when IRAS needs to seek clarification on the submitted information. You can check the status of tax clearance at myTax Portal .

As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for tax clearance purpose. This applies to all work pass holders including Personalised Employment Pass (PEP) holders.

Form IR21 is basically Singapore's way of keeping foreign tax defaulters in check. By passing on the tax clearance obligations to the employers, IR21 makes it impossible for any foreign employee to flee the country with a tax bill.

When your foreign employee ceases to work for you in Singapore, you need to ensure that they have paid all their taxes before leaving Singapore. This process is known as Tax Clearance and is described on the IRAS website.

Do expats pay tax in Singapore? Yes, but your tax liability will depend on your tax residency status. This is important as it determines the amount of taxes a foreigner pays in Singapore, with the cut-off periods being 60 days and 183 days.

Processing time For paper filing, 80% are generally processed within 21 days. Processing of tax clearance may take longer if the information given in Form IR21 is incomplete or when IRAS needs to seek clarification on the employment details submitted.

Non-tax residents refer to individuals who have stayed and worked in Singapore for less than 183 days. A non-resident individual is required to file for income tax returns by filling out form M and failing to do so would incur a late penalty from IRAS.