Singapore Employment Pass for Americans: Tax & Residency Guide

The Singapore Employment Pass (EP) is a work pass for foreign professionals, managers, executives, and technicians who have a job offer in Singapore. Candidates must pass a two-stage framework: first, an age-adjusted qualifying salary, then, unless exempted, the points-based COMPASS assessment requiring at least 40 points. Employers must also advertise the role on MyCareersFuture and fairly consider local candidates before applying. There is no quota or levy for the EP, and it can be issued for up to two years initially and renewed. The EP is employer-sponsored; it is not a self-employment route. This guide covers eligibility, salary and COMPASS, application steps, family passes, and Singapore tax residence.

Eligibility

• You must have a job offer in Singapore in a managerial, executive, or specialised role.

• You must earn at least the EP qualifying salary, currently S$5,600 per month for most sectors and S$6,200 for financial services at age 23, rising with age.

• Unless exempted, you must score at least 40 points under COMPASS.

• Your employer must advertise the job on MyCareersFuture for at least 14 consecutive days and fairly consider local candidates.

• You may need degree-equivalent qualifications, recognised professional qualifications, or other evidence of skills.

• Candidates earning at least S$22,500 per month are exempt from COMPASS.

• Experienced tech professionals in shortage occupations may be eligible for a five-year EP.

Tax implications

A U.S. citizen working in Singapore on an EP may become a Singapore tax resident if present or working in Singapore for at least 183 days in the relevant calendar year, or under the two-year or three-year concessions. Singapore tax residents are taxed at progressive rates up to 24% and may claim reliefs; non-residents are taxed at flat rates on employment income and other income. Singapore does not tax foreign-sourced income received by individuals in most cases, but U.S. citizens still file U.S. returns on worldwide income. The U.S.-Singapore tax treaty is limited; the foreign tax credit may be more relevant than FEIE for high earners. FBAR and Form 8938 may apply.

Country-specific planning

Singapore tax residence for foreigners depends on days present or working in Singapore, including weekends and public holidays, with 183 days in a calendar year, a continuous period straddling two calendar years totalling at least 183 days, or three consecutive years. Non-residents are taxed at 15% or resident progressive rates on employment income, whichever is higher, and 24% on other income. Directors, public entertainers, and professionals are excluded from the two-year concession. This is U.S. tax preparation scope only; Singapore tax and immigration questions should go to qualified Singapore professionals.

Two-stage eligibility

Stage one is the qualifying salary, benchmarked to the top third of local PMET salaries by age and sector. Stage two is COMPASS, unless you are exempt. COMPASS awards points for salary relative to sector benchmarks, qualifications, nationality diversity, support for local employment, and bonus points for shortage occupations and strategic economic priorities. You need 40 points to pass. Employers can use the Self-Assessment Tool before applying. COMPASS applies to renewals from 1 July 2026 under updated benchmarks.

Employer advertising and application

Before applying, the employer must advertise the role on MyCareersFuture for at least 14 consecutive days and fairly consider all candidates. The application is submitted online through MOM, and an In-Principle Approval is usually issued if approved. The candidate then completes pass issuance, including medical examination and fingerprinting if required. The employer must notify MOM of changes in salary, occupation, or residential address. Appeals are possible for rejected applications.

Validity, renewal, and family

An EP is usually issued for up to two years initially and can be renewed. Renewal requires meeting the salary and COMPASS criteria in force at renewal, not at original issuance. EP holders may apply for Dependant's Passes for a spouse and unmarried children under 21 if salary conditions are met, and Long-Term Visit Passes for other eligible relatives. There is no quota or levy, but the EP is employer-specific and ends when employment ends.

Singapore tax residence and U.S. filing

Singapore tax residence for foreigners depends on days present or working in Singapore, including weekends and public holidays. You are a resident if present or working at least 183 days in a calendar year, if you work continuously across two calendar years totalling at least 183 days, or if you stay or work for three consecutive years. Residents pay progressive rates up to 24% and may claim reliefs. Non-residents pay 15% or resident rates on employment income, whichever is higher, and 24% on other income. Singapore generally does not tax foreign-sourced income received by individuals. U.S. citizens still file U.S. returns on worldwide income and may need FBAR or Form 8938 reporting.

Planning your assignment

Confirm the salary and COMPASS score before accepting an offer, because renewal rules can change and apply at renewal. Track days in Singapore for tax residence and for the U.S. physical presence or bona fide residence tests. Review employer-provided benefits, housing, and retirement contributions. If you may become a Singapore tax resident, model Singapore and U.S. filing together, including foreign tax credits. Tell me about your situation at /intake.