Not Ordinarily Resident NOR Scheme 2027 Calculator
The NOR scheme — though phased out after YA 2020 for new applicants — still applies to grandfathered taxpayers serving out their 5-year benefit window. If your NOR status remains valid in 2027, employment income for days spent working outside Singapore is exempt from tax. This calculator works out time-apportioned salary, the exempt portion, your tax savings, and compares against full-resident treatment.
Must be ≥ SGD $160,000 for NOR.
≥ 90 days needed for NOR benefit.
CPF, SRS, parent relief etc.
Tax-exempt portion of employer CPF.
How the NOR Scheme Still Works in 2027
The Not Ordinarily Resident (NOR) scheme grants a 5-year time-apportioned tax exemption to senior foreign professionals who must travel frequently for work. NOR was closed to new applicants from Year of Assessment 2021, but taxpayers who successfully applied before then continue to enjoy the benefits for their original 5-year window. By 2027, the last cohorts (YA 2020 applicants) reach their final NOR year. Eligibility requires: (1) tax-resident in 2027 with at least 90 days spent working outside Singapore, (2) annual employment income at or above SGD $160,000, (3) approved NOR status in the IRAS register, (4) within the 5-year NOR window. Last updated: 2026-05-18. Source: IRAS NOR e-Tax Guide.
Worked Example — Senior Banker with 120 Overseas Workdays
A senior banker on NOR with annual employment income of SGD $240,000 works 120 days overseas and 220 days in Singapore (340 total chargeable days, excluding weekends/holidays). Time-apportionment fraction: 120/340 = 35.3%. Exempt income: SGD $84,800. Taxable income: SGD $155,200. Tax at resident rates: SGD $14,750. Without NOR, full SGD $240,000 would be taxed at SGD $28,750 — a saving of SGD $14,000 thanks to NOR. The minimum effective rate floor at 10% does not bite because his apparent rate (6.1%) is below the floor only if exempted; the resident rate on the taxable portion already exceeds 10%.
The 10% Minimum Effective Tax Rate Floor
NOR enjoys a 10% minimum effective tax rate (METR) safety floor. If applying the time-apportionment formula would produce an effective tax rate below 10% of total employment income, IRAS imposes a top-up to bring the rate to 10%. Example: someone earning SGD $400,000 with 250 days overseas would have an apportioned tax of SGD $20,000 (5% effective). The METR forces tax up to SGD $40,000 (10%). This caps the most aggressive use of NOR but still preserves meaningful relief for genuinely mobile professionals. CPF employer contributions made for overseas earnings are also exempt from tax under separate rules.
What Happens After NOR Expires
Once your 5-year NOR window expires in 2027 or later, you revert to full resident treatment — all worldwide employment income from Singapore-employer assignments becomes fully taxable in Singapore. Some employees plan a sabbatical, secondment, or change of employer in the year NOR expires to preserve a lower tax outcome via dual contracts. The MOF has indicated the NOR scheme will not be revived; new schemes such as Global Investor Programme (GIP) or specific industry tax incentives have taken its place. For income tax planning post-NOR, consider SRS contributions, donation deductions, and CPF top-ups to manage the marginal rate.