Who are Foreigners?
Foreigners refer to individuals who are not Singapore citizens or permanent residents.

Foreigners are liable to tax in Singapore on all income accrued in, or derived from Singapore. The extent of your tax liability will depend on your tax residency status.

Go to the following link to see detailed information on Singapore’s taxation for foreigners:

http://www.iras.gov.sg/irasHome/page01.aspx?id=88