How Singapore decides tax residency, the 183-day test for foreigners, and the different rates a non-resident pays on employment income and on director's fees and other income.
Primary source: Individual income tax rates (IRAS).
This explainer sets out singapore resident and non-resident tax as published by the Inland Revenue Authority of Singapore, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the Inland Revenue Authority of Singapore publication that carries it.
The rules described here apply to Singapore. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.