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The Not Ordinarily Resident (NOR) Scheme

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The Not Ordinarily Resident (NOR) Scheme

Qualifying Conditions for NOR

What are the criteria I must satisfy to qualify for the NOR Scheme?

To qualify for the NOR scheme, you must satisfy the following criteria:

You must be a resident of Singapore for income tax purposes (hereinafter referred to as resident) for that year of assessment (YA) you want to qualify for the NOR Scheme; and
You must not be a resident of Singapore for income tax purposes (hereinafter referred to as non-resident) for the 3 consecutive years of assessment immediately before that year of assessment.

However, the government has made it easier to qualify for the NOR Scheme through the following transition rules. You would qualify for the NOR scheme if you meet any one of the following transition rules:

Transitional Rules for Individuals who are Resident for YA2003

If individual was a resident for -	Individual must be a non-resident for -	NOR status will be accorded for the period of -	Tax concessions under the NOR scheme would be applicable for¹ -
On or before YA1998 to YA2003	N.A.	N.A.	Nil
YA1999 - YA2003	YA1998	YA1999 - YA2003	YA2003
YA2000 - YA2003	YA1999	YA2000 - YA2004	YA2003 - YA2004
YA2001 - YA2003	YA2000	YA2001 - YA2005	YA2003 - YA2005
YA2002 - YA2003	YA2001	YA2002 - YA2006	YA2003 - YA2006
YA2003	YA2002	YA2003 - YA2007	YA2003 - YA2007

¹ This is provided he is a resident for the YA concerned and satisfies the qualifying criteria, if any, of the tax concessions for that YA.

ii.

Transitional Rules for Individuals who are Non-Resident for YA2003

If you are a non-resident in YA2003, but are a resident in YA2004, you will qualify for the NOR scheme from YA2004 to YA2008
If you are a non-resident in YA2003 and YA2004 but are a resident in YA2005, you will qualify for the NOR scheme from YA2005 to YA200

What is the rationale for the NOR Scheme?

This scheme is targeted at attracting global talent who have spent a significant amount of time abroad in the past few years and encourage them to relocate to Singapore.

How do I apply for the NOR status?

You must apply to the Comptroller of Income Tax in the specified application form by 15 Apr of the year of assessment in which you wish to qualify for the NOR Scheme.

The application form is available at http://www.iras.gov.sg/.

Can I apply for the NOR Scheme more than once?

Yes, you can apply for the NOR scheme more than once so long as the earlier NOR status has already expired and you satisfy the qualifying conditions for the NOR scheme.

Once I qualify for the NOR Scheme, does it mean that I must be a resident for all the 5 years?

No, you can either be a resident or non-resident during the 5-year period in which you are accorded the NOR status. However, you can only enjoy the tax concessions under the NOR scheme if you are a resident for that year of assessment. For example, if you claim for time apportionment of your Singapore employment income for YA2009, you must be a resident for YA2009.

Can I qualify for the 3-year administrative concession given by IRAS during the NOR period?

Yes. An individual who had applied for the NOR status could still subsequently avail himself of the 3 year administrative concession during the period of his NOR status.

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