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:
i. | 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. |
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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
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