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Not Ordinarily Resident (NOR) Scheme

The Not Ordinarily Resident Scheme (or NOR Scheme) extends favourable tax treatment to qualifying individuals for a period of five years of assessment, provided such individuals meet certain criteria.


To qualify, the individual must not have been a Singapore resident in the 3 consecutive Years of Assessment (YA) before the year he first qualifies for the NOR scheme, he/she must be a tax resident for the YA in which he/she wishes to qualify for the NOR scheme, and he/she must be employed by a Singapore employer.


Qualified individuals who satisfy the above conditions are able to enjoy the following tax concessions:


  • Time-apportionment Concession

  • Tax exemption of employer’s contribution to non-mandatory overseas pension fund or social security scheme



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