Moving from Japan to Singapore: EP, ONE Pass, Tax & Living Costs

Most people who move from Japan to Singapore go for a job, so the move is decided by a work pass that an employer usually applies for, not by a residence visa you choose yourself. This guide summarises the Employment Pass and its COMPASS points test, the ONE Pass and EntrePass, family passes, Singapore income tax, housing and official cost indicators. Japan-side procedures have their own guides, named where they apply.

Why Professionals Move from Japan to Singapore: Overview & Eligibility Framework

The Japanese Community in Singapore in Numbers

MOFA counted 33,397 Japanese nationals living in Singapore as of 1 October 2025, 11th among countries and 4th among cities worldwide.¹ The city count rose 2.6% in one year, while the country count is 7.7% below 2021; these are different measures (as of October 2026).¹

No Retirement or Digital Nomad Route: Work Drives Residence

MOM lists no retirement pass and no remote-work pass. Its long-term passes are grouped for professionals, skilled and semi-skilled workers, trainees and students, and family members, so residence follows a job, a business or a family tie (as of October 2026).² Retirees should see the guide to retirement visas in Southeast Asia.

Japanese visitors do not need a visa to enter Singapore, and the length of stay is set by the Visit Pass issued at the checkpoint.³ All travellers must submit the free SG Arrival Card within three days before arrival (including the day of arrival).⁴ A visit pass does not allow work beyond MOM’s listed Work Pass Exempt Activities, which are capped at 90 days per calendar year.⁵

University students and recent graduates from Japan aged 18 to 25 can use MOM’s Work Holiday Programme for up to 6 months, a short youth scheme rather than a relocation route (as of October 2026).⁶

Who Applies: Employer-Led Passes vs Self-Led Passes

The Employment Pass (EP) is applied for by your employer or its employment agent with your written consent, while the ONE Pass and EntrePass can be applied for by the candidate directly.⁷⁸⁹ MOM lists EP fees of S$105 per application and S$225 on issuance, and processes most online EP applications or gives an update within 10 business days (as of October 2026).⁷

Headline criteria by pass (as of October 2026):

Pass	Who applies	Headline criterion	Initial validity
Employment Pass	Employer or employment agent⁷	Stage 1 qualifying salary plus 40 COMPASS points¹⁰	Up to 2 years¹¹
ONE Pass	Candidate, or employer or agent⁸	S$30,000 fixed monthly salary over 12 months, or outstanding achievements¹²	Up to 5 years¹³
EntrePass	Candidate⁹	At least 30% of an ACRA-registered private limited company plus one innovation criterion¹⁴	Up to 1 year⁹

Visa Pathways: The Employment Pass and the COMPASS Framework

Since 1 September 2023, EP candidates must clear two stages: a qualifying salary (Stage 1) and the COMPASS points test (Stage 2), and COMPASS has applied to renewals of passes expiring from 1 September 2024.¹⁵ MOM’s booklet warns that an application scoring COMPASS salary points but below the qualifying salary will likely be rejected.¹⁵

flowchart TD
    A["Job offer from a Singapore employer"] --> B{"Stage 1: fixed salary meets the qualifying salary for age and sector?"}
    B -- "No" --> X["Does not meet EP criteria"]
    B -- "Yes" --> C{"Exempt from COMPASS? (S$22,500+ fixed salary, overseas ICT, or role of 1 month or less)"}
    C -- "Yes" --> D["MOM assesses the application"]
    C -- "No" --> E{"Stage 2: COMPASS score of 40 points or more?"}
    E -- "Yes" --> D
    E -- "No" --> X

Stage 1: The EP Qualifying Salary (Current and From 1 January 2027)

MOM has published two schedules, and the one that applies depends on the filing date. The current schedule covers new applications before 1 January 2027 and renewals of passes expiring before 1 January 2028; the higher schedule covers new applications from 1 January 2027 and renewals of passes expiring from 1 January 2028.¹⁰ Amounts rise with age between 23 and 45, and MOM’s eligibility page gives every age step (as of October 2026).¹⁰

EP fixed monthly qualifying salary (as of October 2026):¹⁰

Age	All sectors, current	All sectors, from 1 Jan 2027	Financial services, current	Financial services, from 1 Jan 2027
23 or below	S$5,600	S$6,000	S$6,200	S$6,600
24	S$5,832	S$6,250	S$6,455	S$6,877
45 or above	S$10,700	S$11,500	S$11,800	S$12,700

Stage 2: COMPASS Points Grid (40 Points to Pass)

COMPASS scores four core criteria worth up to 20 points each, plus two bonus criteria, and an application needs 40 points to pass (as of October 2026).¹⁰ C1 and C2 are about you; C3 and C4 are about your employer and are scored on an average of the firm’s last 3 months of data.¹⁵

COMPASS criteria (as of October 2026):¹⁰

Criterion	20 points	10 points	0 points
C1 Salary vs local PMET salaries in the sector	90th percentile and above	65th to below 90th	Below 65th
C2 Qualifications	Top-tier degree-equivalent	Other degree-equivalent	None
C3 Diversity: your nationality’s share of the firm’s PMETs	Below 5%	5% to below 25% (firms under 25 PMETs: 10 by default)	25% or more
C4 Firm’s local PMET share vs its sector	50th percentile and above	20th to below 50th (firms under 25 PMETs: 10 by default; 70% local share guarantees 10)	Below 20th
C5 Bonus: Shortage Occupation List	Nationality share below one-third	One-third or more	n/a
C6 Bonus: Strategic Economic Priorities	n/a	Eligible firm programme	n/a

Claimed qualifications need verification proof, and a candidate who gains C5 points must work only in the shortage occupation.¹⁵

COMPASS Exemptions and Practical Implications for Japanese Candidates

You are exempt from COMPASS if any one of three conditions applies: a fixed monthly salary of at least S$22,500, applying as an overseas intra-corporate transferee (ICT), or filling the role for 1 month or less (as of October 2026).¹⁰ MOM’s Fair Consideration Framework FAQ describes an ICT under the WTO GATS as a manager, executive or specialist with at least 1 year at the company outside Singapore before the posting (a free trade agreement, or FTA, may differ), and says ICTs are generally not eligible for later Singapore employment or for Permanent Residence (PR).¹⁶

The ICT route has a family cost that matters for chuzai (駐在) transferees. MOM’s Dependant’s Pass and Long-Term Visit Pass pages say family members of EP holders who applied as overseas ICTs under the WTO GATS or an FTA are not eligible for those passes unless the FTA specifically covers them.¹⁷¹⁸ Confirm the route with your employer before filing.

Nationality share can work against teams with many Japanese staff. C3 scores your nationality’s share among the employer’s PMETs, so a Japanese candidate joining a firm of 25 or more PMETs where Japanese nationals already make up 25% or more scores 0 on that criterion.¹⁰ Unless exempt, the job must also be advertised on MyCareersFuture for 14 consecutive days before the EP application, a step covered in the guide to finding an overseas job from Japan (as of October 2026).¹⁹

Validity, S Pass in One Line, and What the EP Lets You Do

A first EP is issued for up to 2 years and a renewal for up to 3 years, with up to 5 years possible for experienced tech professionals filling shortage skills (as of October 2026).¹¹ An EP is employer-specific: if you change jobs, MOM says the new employer should apply for a new EP, and you do not need to cancel the existing one first.²⁰

The S Pass covers mid-skilled roles from S$3,300 a month for the youngest candidates (S$3,600 for new applications from 1 January 2027), while the Personalised Employment Pass remains listed for those earning at least S$22,500 a month (as of October 2026).²¹²²

The ONE Pass and EntrePass: Self-Led Routes for High Earners and Founders

ONE Pass Salary and Achievement Criteria

The Overseas Networks & Expertise (ONE) Pass requires a fixed monthly salary of at least S$30,000 (or the foreign-currency equivalent) for the 12 consecutive months before the application, or a Singapore job at that level starting within 6 months (as of October 2026).¹² The salary criteria can be waived for outstanding achievements in sports, arts and culture, or academia and research.¹²

The ONE Pass gives flexibility the EP does not. It is issued for up to 5 years and renewable for up to 5 years, holders may start, operate and work for several companies at once, and a spouse on a Dependant’s Pass can work on a Letter of Consent (as of October 2026).¹³

The New AI and Tech Track (From 28 January 2027) and the End of Tech.Pass

MOM has announced an AI and Tech track for the ONE Pass from 28 January 2027. It requires total pay of at least S$30,000 a month over 12 consecutive months, of which at least S$22,500 must be fixed salary, and the remainder may include vested non-cash components such as share options, subject to assessment (as of October 2026).¹² Candidates also need at least 5 cumulative years within the past 10 years as a founder or C-suite executive of a tech firm, or in a technical role.¹²

The new track replaces EDB’s Tech.Pass. EDB states that from 28 January 2027 new and renewal Tech.Pass applications will no longer be accepted, while existing holders can remain on their pass until it expires.²³

EntrePass at a Glance (Company Formation Is a Separate Guide)

The EntrePass is for founders of innovative businesses. The company must be (or be intended to be) an ACRA-registered private limited company, you must hold at least 30%, and it must meet at least one innovation criterion, such as raising at least S$100,000 in a single funding round or support from a recognised incubator or accelerator (as of October 2026).¹⁴

The EntrePass runs on shorter cycles: the first pass and first renewal last up to 1 year, and later renewals up to 2 years.⁹ Family passes for EntrePass holders follow separate MOM criteria, so check them before planning for dependants.¹⁷ Company registration, corporate tax and Japan’s controlled foreign company rules are covered in the guide to incorporating a company abroad.

Bringing Your Family: Dependant’s Pass, LTVP and Spouse Employment

A Dependant’s Pass (DP) requires the EP or S Pass holder to earn a fixed monthly salary of at least S$6,000, counting the holder’s own salary rather than household income, with sponsorship by an established Singapore-registered company (as of October 2026).¹⁷ It covers a legally married spouse and unmarried children under 21, including legally adopted children.¹⁷

The Long-Term Visit Pass (LTVP) covers other relatives, such as a common-law spouse, unmarried handicapped children aged 21 or above and unmarried stepchildren under 21.¹⁸ Parents qualify only if the pass holder earns a fixed monthly salary of at least S$12,000 (as of October 2026).¹⁸²⁴

A DP does not let a spouse take a job. Since 1 May 2021, DP holders who want to work need their own work pass, applied for by the employer: an EP or S Pass (the DP is cancelled before the new pass is issued) or a DP-linked Work Permit.²⁵²⁶ A Letter of Consent is available only to DP holders who own and run a qualifying business, which at renewal must employ at least one Singaporean or PR at the Local Qualifying Salary with 3 consecutive months of CPF contributions; ONE Pass spouses are the exception noted above.¹³²⁷

Personal Taxation in Singapore: Progressive Resident Rates, Foreign Income and Capital Gains

Tax Residence and Resident vs Non-Resident Rates

Singapore taxes resident individuals at progressive rates, not a flat rate. From the Year of Assessment (YA) 2024, the first S$20,000 of chargeable income is taxed at 0%, rising through 13 bands to 24% on income above S$1,000,000 (as of October 2026).²⁸ Non-residents pay the higher of 15% or the resident rates on employment income, and 24% on director’s fees and most other income.²⁸

Total resident tax at selected chargeable incomes, YA2024 onwards (as of October 2026):²⁸

Chargeable income	Total tax (resident)
S$80,000	S$3,350
S$120,000	S$7,950
S$200,000	S$21,150
S$500,000	S$84,150
S$1,000,000	S$199,150

Foreigners are tax resident if they stayed or worked in Singapore for at least 183 days in the previous calendar year.²⁹ IRAS also offers administrative concessions for employment straddling two calendar years (not for company directors, public entertainers or professionals) and for a continuous stay of 3 consecutive years.²⁹

Tax is assessed on the previous year’s income. YA2026 covered income earned in calendar 2025, and the filing window ran from 1 March to 18 April 2026.³⁰ IRAS lists personal income tax rebates for YA2024 (50%) and YA2025 (60%), each capped at S$200, and lists no YA2026 rebate (as of October 2026).³¹

Foreign-Sourced Income and the “No Capital Gains Tax” Caveat

Foreign-sourced income received by individuals is generally not taxable in Singapore, even when it is paid into a Singapore bank account.³² IRAS lists five exceptions, including income received through a Singapore partnership and work in Singapore for a foreign employer.³² Working in Singapore for a foreign employer is the one that matters for chuzai: salary for work done in Singapore is taxable there even if a Japanese company pays it.³²

Singapore does not generally tax capital gains, but gains IRAS treats as trading income are taxable. For property, IRAS looks at factors such as the frequency of transactions and the holding period, while gains from shares and other financial instruments are generally viewed as personal investments.³³

The Japan Side: Treaty, Departure-Year Tax and Exit Tax

Japan and Singapore have an income tax treaty, signed in 1994 and in force since 28 April 1995, amended by a protocol in force since 14 July 2010.³⁴ Under Article 15, salaries are taxed where the work is done, with a short-stay exemption for stays of no more than 183 days in any twelve-month period when employer conditions are met; under Article 18, pensions for past employment are taxed only in the state of residence.³⁵ The Japan Pension Service pays pensions to Singapore accounts in Singapore dollars and lists Singapore among treaty partners for withholding relief (as of October 2026).³⁶³⁷

Leaving Japan has its own tax steps. Your Japanese residency status at departure, resident tax (Juminzei 住民税) based on where you live on 1 January, and the appointment of a tax representative (Nohzei Kanrinin 納税管理人) have their own guides. If your covered assets total ¥100 million or more and you lived in Japan for more than 5 of the last 10 years, read the Japan departure tax guide before you go.³⁸

GST and Other Taxes You Will Notice

Goods and Services Tax (GST) is 9%, in force since 1 January 2024 (as of October 2026).³⁹ Residential leases of up to 4 years attract stamp duty of 0.4% of the total rent for the lease period, unless the average annual rent is S$1,000 or less (as of October 2026).⁴⁰

Cost Drivers: Rent, Cars and School Fees from Official Data

Private Rents: What the URA Rental Index Shows

URA’s private residential rental index rose 0.3% in Q1 2026 and 0.7% in Q2 2026 quarter on quarter, while the private residential price index rose 1.4% in the first half of 2026 (as of October 2026).⁴¹ Rents for a particular street or project are available from URA’s property market information service.⁴²

Car Ownership and the COE

Owning a car in Singapore requires a Certificate of Entitlement (COE), bought through LTA’s bidding exercises; a successful COE lets you register a vehicle and use it for 10 years.⁴³ COEs are bid for by vehicle category, and premiums change with every exercise, so check LTA’s latest published results rather than any figure quoted elsewhere.⁴⁴

Driving on a Japanese licence is possible for a limited time. A foreigner living in Singapore for less than 12 months can drive on a valid foreign licence with an International Driving Permit or an official English translation; conversion to a Singapore licence requires passing the Basic Theory Test (as of October 2026).⁴⁵ The site’s guide to international driving permits and licence conversion covers the Japan side.

School Fees: Government Schools for International Students vs Private Options

MOE sets monthly fees for international students in government and government-aided schools. For non-ASEAN international students in 2026 they are S$1,035 (primary), S$2,190 (secondary) and S$2,540 (pre-university), plus small monthly miscellaneous fees (as of October 2026).⁴⁶ MOE had not published 2027 fees by October 2026.⁴⁷

Healthcare Costs for Pass Holders

MediShield Life automatically covers Singapore Citizens and PRs.⁴⁸ Public hospital subsidies are for citizens and PRs; MOH ended subsidies for other foreigners from October 2007, except at Emergency Departments.⁴⁹⁵⁰ MOM’s mandatory medical insurance rule covers Work Permit and S Pass holders, so EP holders should check their employer’s cover or buy private insurance, as the health insurance guide for long stays abroad explains.⁵¹

Setting Up Your Life: Housing (Condos vs HDB), Banking and Arrival Registration

Renting: Private Condominiums vs HDB Flats

Private homes, including condominium units, carry a URA minimum stay of three consecutive months for all occupants, so shorter rentals are not allowed.⁵² URA also caps the number of unrelated occupants per home (as of October 2026).⁵²

HDB flats can also be rented by some non-citizens, within limits HDB sets. HDB restricts which pass holders may rent a flat or bedroom, sets a minimum rental period and applies a non-citizen quota by block and neighbourhood; once the quota is reached, an owner can rent only to Singaporeans and Malaysians.⁵³ Confirm the eligible passes, minimum period and quota directly with HDB before committing to a flat.⁵³

Buying Property as a Foreigner: ABSD and Landed Restrictions

Foreigners cannot buy HDB resale flats. HDB’s resale terms require the buyer to be a Singapore Citizen or PR, with at least one other citizen or PR in the application.⁵⁴ Under the Residential Property Act, foreign persons need approval to buy landed residential property, while condominium units and private flats need no approval.⁵⁵

Foreigners pay 60% Additional Buyer’s Stamp Duty (ABSD) on any residential property bought on or after 27 April 2023, compared with 0% for a citizen’s first home (as of October 2026).⁵⁶ FTA remission gives citizen treatment only to nationals of the United States and to nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland; Japan is not on the list.⁵⁷ Japanese tax on overseas property is covered in the guide to buying real estate abroad.

Banking: Opening an Account and Deposit Insurance

Check that a bank or financial firm appears in the MAS Financial Institutions Directory before dealing with it.⁵⁸ SDIC insures Singapore dollar deposits up to S$100,000 in aggregate per depositor per scheme member, but foreign currency deposits are not covered (as of October 2026).⁵⁹ Keeping Japanese accounts and sending money abroad have their own guides.

On Arrival: Pass Issuance, Singpass and Zairyu Todoke

The In-Principle Approval (IPA) letter works as a single-entry visa, giving you 6 months to enter Singapore and have the pass issued; follow the issuance steps and any medical examination requirement stated in the letter.⁷ Once issued, a pass holder with a Foreign Identification Number (FIN) aged 15 or above can register for Singpass.⁶⁰

Japanese citizens staying 3 months or more must file a residence notification (Zairyu Todoke 在留届) with the Embassy of Japan in Singapore without delay, under Article 16 of the Passport Act.⁶¹ The embassy takes it online through ORRnet, from up to 90 days before arrival even if the address is not yet fixed, and shorter stays can use Tabireg.⁶¹⁶² The consular registration guide explains the process.

Education Options for Children: Local Schools, International Schools and The Japanese School Singapore

Government Schools: AEIS and International Student Places

International students aged 7 or above enter mainstream government schools through MOE tests: AEIS for Primary 2 to 5 and Secondary 1 to 3 in the following year, and S-AEIS for Primary 2 to 4 and Secondary 1 to 2 in the same year.⁶³⁶⁴⁶⁵ Places depend on results and vacancies, and S-AEIS applications for 2027 open in early January 2027 with no guarantee of admission (as of October 2026).⁶⁴ Children on a valid DP or LTVP do not need a Student’s Pass for full-time, non-religious study.⁶⁶⁶⁷

International Schools: How to Check Registration

International schools in Singapore are private education institutions offering international curricula mainly for expatriates’ children.⁶⁸ MOE points to the Skills and Workforce Development Agency (SWDA) listing of these institutions, so check that a school appears there before applying.⁶⁸ Curricula are compared in the guide to children’s education abroad.

The Japanese School Singapore and Japanese-Curriculum Options

The Japanese School Singapore (シンガポール日本人学校) is recognised by MEXT as an overseas educational facility (Zaigai Kyoiku Shisetsu 在外教育施設), listed as its Clementi campus, Changi campus and junior high section (中学部).⁶⁹ MEXT also lists Waseda Shibuya Senior High School in Singapore (早稲田渋谷シンガポール校) as a private overseas facility at upper-secondary level, and a supplementary Japanese school (シンガポール日本語補習授業校).⁶⁹ The hoshuko (補習授業校) guide explains supplementary schools.

Step-by-Step Administrative Procedure & Timeline

The Singapore and Japan sides run in parallel.

T-6 to T-3 months: Check the EP salary schedule for the filing date, COMPASS, the 14-day advertisement, family thresholds and any ICT effect on family passes.¹⁰¹⁹¹⁷
T-3 to T-1 months: The employer files the EP, and the IPA letter gives 6 months to enter.⁷ Apply for schools.⁶⁴ In Japan, handle the moving-out notification, health insurance exit, resident tax, tax representative, My Number card and departure tax check, each covered by its own guide.
Pension decision: No social security agreement links Japan and Singapore, and foreign pass holders are outside CPF.⁷⁰⁷¹⁷² Citizens can consider voluntary National Pension and foreign nationals the lump-sum withdrawal; transferees should ask whether their employer keeps them in Japanese schemes.
Arrival week: SG Arrival Card, pass issuance per the IPA letter, Singpass and the 在留届.⁶⁰⁴⁶²
First 3 months: Lease stamp duty, school start, and the 12-month limit for driving on a Japanese licence.⁴⁵⁴⁰

Shipping, pets and appliances have their own guides.

Japanese Citizens vs. Foreign Residents: Critical Distinctions

Singapore’s pass rules do not depend on nationality, apart from COMPASS C3; the main differences sit on the Japan side and in stamp duty treatment.¹⁰

Issue	Japanese citizens	Foreign residents of Japan
Singapore pass criteria	Same rules; C3 counts Japanese share at the employer¹⁰	Same rules; C3 counts own nationality’s share¹⁰
Registration with own government	在留届 to the Embassy of Japan for stays of 3 months or more⁶¹	Follow own country’s consular rules
Japanese pension after leaving	Voluntary National Pension possible	Lump-sum withdrawal possible
Returning to Japan	Always possible	Residence status may lapse without a re-entry permit
ABSD on a home purchase (as of October 2026)	60%, no FTA remission⁵⁶⁵⁷	60% unless a US national, or a national or PR of Iceland, Liechtenstein, Norway or Switzerland⁵⁷

Dual nationality is not a route for Japanese adults. Under Article 11(1) of the Nationality Act, a Japanese national who voluntarily acquires a foreign nationality loses Japanese nationality.⁷³ Children born with two nationalities are covered in the dual nationality guide.

Singapore Permanent Residence is a separate application to ICA, open to categories including EP and S Pass holders.⁷⁴ Sons granted PR under their parents’ sponsorship become liable for National Service, enlisting at 18 or after pre-tertiary education, whichever is later, so read CMPB’s guidance first.⁷⁵⁷⁴

Foreign residents of Japan should check whether their status survives the absence, as the guide to departure rules for Japanese citizens and foreign residents explains. Once they are no longer Japanese residents, their own country’s tax arrangements with Singapore may matter more; confirm with a tax adviser.

Common Pitfalls & Regulatory Compliance Risks

Old EP salary table for a 2027 application. Fix: check the schedule for the filing date.¹⁰
Assuming COMPASS is only about you. Fix: ask the employer about C3 and C4.¹⁰¹⁵
ICT route chosen without checking family passes. Fix: confirm DP and LTVP eligibility first.¹⁷¹⁸
Expecting a DP spouse to work freely. Fix: plan for the spouse’s own work pass.²⁵²⁶
“Flat tax, no tax on gains” assumptions. Fix: use the progressive rates and the trading-income caveat.²⁸³³
Japanese payroll for Singapore work. Fix: treat it as Singapore employment income.³²
Forgetting Japan’s exit obligations. Fix: departure-year tax, resident tax on 1 January, the ¥100 million departure tax check and the 在留届 each have their own guide.⁶¹³⁸
Pension gap. Fix: decide on voluntary National Pension or employer cover; no agreement or CPF applies.⁷⁰⁷²
Paying for a job or pass. Fix: refuse; kickbacks carry up to 2 years’ imprisonment, a fine of up to S$30,000, or both.⁷⁶
Working on a visit pass. Fix: stay within MOM’s Work Pass Exempt Activities.⁵

References & Official Sources

Ministry of Foreign Affairs of Japan, 「海外在留邦人数調査統計」令和7年（2025年）10月1日現在 (PDF), https://www.mofa.go.jp/mofaj/files/100957047.pdf ; archived copy, http://web.archive.org/web/20260421192127id_/https://www.mofa.go.jp/mofaj/files/100957047.pdf ↩ ↩²
Ministry of Manpower, “Work passes” (overview of pass types), last updated 1 June 2026, https://www.mom.gov.sg/passes-and-permits ↩
Immigration & Checkpoints Authority, “Visa requirements”, last updated 25 June 2026, https://www.ica.gov.sg/enter-transit-depart/entering-singapore/visa_requirements ↩
Immigration & Checkpoints Authority, “SG Arrival Card”, last updated 18 September 2024, https://www.ica.gov.sg/enter-transit-depart/entering-singapore/sg-arrival-card ↩ ↩²
Ministry of Manpower, “Work Pass Exempt Activities” and “Eligible activities for a work pass exemption”, https://www.mom.gov.sg/passes-and-permits/work-pass-exempt-activities ; https://www.mom.gov.sg/passes-and-permits/work-pass-exempt-activities/eligible-activities ↩ ↩²
Ministry of Manpower, “Eligibility for Work Holiday Pass (under Work Holiday Programme)”, last updated 5 August 2024, https://www.mom.gov.sg/passes-and-permits/work-holiday-programme/eligibility ↩
Ministry of Manpower, “Employment Pass: Apply for a pass”, last updated 15 June 2026, https://www.mom.gov.sg/passes-and-permits/employment-pass/apply-for-a-pass ↩ ↩² ↩³ ↩⁴ ↩⁵
Ministry of Manpower, “Overseas Networks & Expertise Pass: Apply for a pass”, last updated 15 September 2025, https://www.mom.gov.sg/passes-and-permits/overseas-networks-expertise-pass/apply-for-a-pass ↩ ↩²
Ministry of Manpower, “EntrePass: Key facts”, last updated 19 November 2024, https://www.mom.gov.sg/passes-and-permits/entrepass/key-facts ↩ ↩² ↩³ ↩⁴
Ministry of Manpower (Singapore), “Eligibility for Employment Pass (EP)” (Stage 1 qualifying salary, COMPASS C1 to C6, exemptions), last updated 28 April 2026, https://www.mom.gov.sg/passes-and-permits/employment-pass/eligibility ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴
Ministry of Manpower, “Employment Pass: Key facts”, last updated 4 May 2026, https://www.mom.gov.sg/passes-and-permits/employment-pass/key-facts ↩ ↩²
Ministry of Manpower, “Eligibility for Overseas Networks & Expertise Pass” (including AI and Tech track), last updated 14 September 2026, https://www.mom.gov.sg/passes-and-permits/overseas-networks-expertise-pass/eligibility ↩ ↩² ↩³ ↩⁴ ↩⁵
Ministry of Manpower, “Overseas Networks & Expertise Pass: Key facts”, last updated 14 September 2026, https://www.mom.gov.sg/passes-and-permits/overseas-networks-expertise-pass/key-facts ↩ ↩² ↩³
Ministry of Manpower, “Eligibility for EntrePass”, last updated 14 August 2026, https://www.mom.gov.sg/passes-and-permits/entrepass/eligibility ↩ ↩²
Ministry of Manpower, “Navigating with COMPASS: A Quick Guide on Singapore’s Employment Pass Criteria” (PDF), “Updated as at 1 Aug 2023”, https://www.mom.gov.sg/-/media/mom/documents/work-passes-and-permits/compass/compass-booklet.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵
Ministry of Manpower, FAQ “Can a job be exempted from the advertising requirement if it will be filled by an intra-corporate transferee (ICT)?”, last updated 14 March 2024, https://www.mom.gov.sg/faq/fair-consideration-framework/can-a-job-be-exempted-from-the-advertising-requirement-if-it-will-be-filled-by-an-intra-corporate-transferee-ict ↩
Ministry of Manpower, “Eligibility for Dependant’s Pass”, last updated 14 March 2024, https://www.mom.gov.sg/passes-and-permits/dependants-pass/eligibility ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶
Ministry of Manpower, “Eligibility for Long-Term Visit Pass”, last updated 14 March 2024, https://www.mom.gov.sg/passes-and-permits/long-term-visit-pass/eligibility ↩ ↩² ↩³ ↩⁴
Ministry of Manpower, “Employment Pass: Consider all candidates fairly”, updated 5 January 2026, https://www.mom.gov.sg/passes-and-permits/employment-pass/consider-all-candidates-fairly ↩ ↩²
Ministry of Manpower, FAQ “What if I want to change jobs while I am on an EP?”, last updated 14 March 2024, https://www.mom.gov.sg/faq/employment-pass/what-if-i-want-to-change-jobs-while-i-am-on-an-ep ↩
Ministry of Manpower, “Eligibility for S Pass”, last updated 1 September 2026, https://www.mom.gov.sg/passes-and-permits/s-pass/eligibility ↩
Ministry of Manpower, “Personalised Employment Pass: Eligibility”, last updated 27 November 2024, https://www.mom.gov.sg/passes-and-permits/personalised-employment-pass/eligibility ↩
Singapore Economic Development Board, “Tech.Pass: Application and renewal”, last updated 16 October 2026, https://www.edb.gov.sg/how-we-help/incentives-and-facilitation/tech-pass/application-and-renewal ↩
Ministry of Manpower, “Employment Pass: Passes for family”, last updated 24 March 2024, https://www.mom.gov.sg/passes-and-permits/employment-pass/passes-for-family ↩
Ministry of Manpower, “Dependant’s Pass: Working in Singapore”, last updated 25 March 2026, https://www.mom.gov.sg/passes-and-permits/dependants-pass/working-in-singapore ↩ ↩²
Ministry of Manpower, “Factsheet on Work Arrangements of Dependant’s Pass Holders” (Budget 2021, PDF), https://www.mom.gov.sg/-/media/mom/documents/budget2021/factsheet-work-arrangements-dp-holders.pdf ↩ ↩²
Ministry of Manpower, “Eligibility for LOC for Dependant’s Pass holders who are business owners”, last updated 14 January 2026, https://www.mom.gov.sg/passes-and-permits/loc-for-dependants-pass-business-owners/eligibility ↩
Inland Revenue Authority of Singapore, “Individual Income Tax rates”, last updated 27 April 2026, https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates ↩ ↩² ↩³ ↩⁴
IRAS, “Working out my tax residency”, last updated 12 May 2026, https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency ↩ ↩²
IRAS, “Tax Season 2026: All you need to know”, last updated 14 August 2026, https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/understanding-my-income-tax-filing/tax-season-2026---all-you-need-to-know ↩
IRAS, “Personal Income Tax Rebate”, last updated 11 August 2026, https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/personal-income-tax-rebate ↩
IRAS, “Income received from overseas”, last updated 2 March 2026, https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/income-received-from-overseas ↩ ↩² ↩³ ↩⁴
IRAS, “Gains from sale of property, shares and financial instruments”, last updated 27 February 2026, https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/gains-from-sale-of-property-shares-and-financial-instruments ↩ ↩²
Ministry of Finance Japan, 「我が国の租税条約等の一覧」 (2026年6月26日現在), Singapore row, https://www.mof.go.jp/tax_policy/summary/international/tax_convention/tax_convetion_list_jp.html ↩
IRAS, “Agreement between the Government of the Republic of Singapore and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” (1994 Agreement, with the 2010 Protocol in Annex A; Articles 15, 16, 18, 19 of the Agreement body), PDF, https://www.iras.gov.sg/media/docs/default-source/uploadedfiles/pdf/singapore-japan-dta-(ratified)-(14-july-2010).pdf ↩
Japan Pension Service, 「国別送金通貨一覧 / Currencies for Direct Deposit to Foreign Countries」 (PDF), https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaikoza.files/CDDF.pdf ↩
Japan Pension Service, 「租税条約等締結国一覧（令和７年１月現在）」 (PDF), https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaitenshutsu.files/sozei.pdf ↩
National Tax Agency, Tax Answer No.1478 「国外転出をする場合の譲渡所得等の特例」 (令和8年4月1日現在法令等), https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1478.htm ; e-Gov 所得税法 Article 60-2, https://laws.e-gov.go.jp/law/340AC0000000033 ↩ ↩²
IRAS, “Prevailing GST rate”, last updated 30 September 2026, https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-to-charge-goods-and-services-tax-(gst)/prevailing-rate-of-9 ↩
IRAS, “Renting a property” (stamp duty on leases), last updated 22 June 2026, https://www.iras.gov.sg/taxes/stamp-duty/for-property/renting-a-property ↩ ↩²
Urban Redevelopment Authority, “Release of 2nd Quarter 2026 real estate statistics” (pr26-57), 24 July 2026, https://www.ura.gov.sg/news/media/pr26-57/ ↩
Urban Redevelopment Authority, “Release of flash estimate for 3rd Quarter 2026 private residential property price index” (pr26-69), 1 October 2026, https://www.ura.gov.sg/news/media/pr26-69/ ; Data Release Calendar, https://www.ura.gov.sg/property-data/data-release-calendar/ ; property market information e-service, https://eservice.ura.gov.sg ↩
LTA OneMotoring, “Certificate of Entitlement (COE)”, last updated 6 October 2026, https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/certificate-of-entitlement--coe-.html ↩
Land Transport Authority, “COE Bidding Results 2026” (M11, PDF), https://www.lta.gov.sg/content/dam/ltagov/who_we_are/statistics_and_publications/statistics/pdf/M11-COE_Results_2025_2026.pdf ↩
Singapore Police Force, “Singapore Driving Licence” (foreign licence rules and conversion), updated 15 June 2026, https://www.police.gov.sg/Knowledge-Hub/Traffic/Traffic-Matters/Singapore-Driving-Licence ↩ ↩²
Ministry of Education Singapore, “Revised School Fees for Non-Citizens in Government and Government-Aided Schools for 2024 to 2026”, 18 October 2023, https://www.moe.gov.sg/news/press-releases/20231018-revised-school-fees-for-non-citizens-in-government-and-government-aided-schools-for-2024-to-2026 ↩
Ministry of Education, “School fees”, last updated 16 October 2026, https://www.moe.gov.sg/financial-matters/fees ↩
CPF Board, “MediShield Life”, last updated 17 September 2026, https://www.cpf.gov.sg/member/healthcare-financing/medishield-life ↩
Ministry of Health Singapore, “Subsidies for Acute Inpatient Care at Public Healthcare Institutions”, header date 2 January 2025, https://www.moh.gov.sg/managing-expenses/schemes-and-subsidies/subsidies-for-acute-inpatient-care-at-public-healthcare-institutions/ ↩
Ministry of Health, “Revision of Hospital Subsidy for Foreigners”, 11 December 2006, https://www.moh.gov.sg/newsroom/revision-of-hospital-subsidy-for-foreigners/ ↩
Ministry of Manpower, “Medical insurance requirements for migrant workers”, https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/medical-insurance ↩
Urban Redevelopment Authority, “Renting Property” (private residential), last updated 15 June 2026, https://www.ura.gov.sg/Corporate/Property/Residential/Renting-Property ↩ ↩²
Housing & Development Board, “Eligibility for Renting a Flat or a Bedroom from Open Market” and “Regulations”, https://www.hdb.gov.sg/renting-a-flat/renting-from-open-market/eligibility ; https://www.hdb.gov.sg/renting-a-flat/renting-from-open-market/regulations ; “Eligibility for Renting Out a Flat”, https://www.hdb.gov.sg/managing-my-home/home-ownership/renting-out-a-flat-or-bedrooms/renting-out-a-flat/eligibility ↩ ↩²
Housing & Development Board, “Terms and Conditions of Sale and Purchase of an HDB Resale Flat” (PDF, updated 7 September 2026), clause 21.5, https://www.hdb.gov.sg/-/media/managing-my-home/selling-a-flat/process-for-selling-a-flat/option-to-purchase/Resale-Terms--Conditions.pdf ↩
Singapore Land Authority, “Foreign ownership of property” (Residential Property Act), last updated 20 August 2025, https://www.sla.gov.sg/regulatory/foreign-ownership-of-property/ ↩
IRAS, “Additional Buyer’s Stamp Duty (ABSD)”, last updated 27 August 2026, https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/additional-buyer's-stamp-duty-(absd) ↩ ↩²
IRAS, “Foreigners Eligible for ABSD Remission under Free Trade Agreements (FTAs)”, last updated 30 January 2026, https://www.iras.gov.sg/taxes/stamp-duty/for-property/appeals-refunds-reliefs-and-remissions/common-stamp-duty-remissions-and-reliefs-for-property/foreigners-eligible-for-absd-remission-under-free-trade-agreements-(ftas) ↩ ↩² ↩³
Monetary Authority of Singapore, “Financial Institutions Directory”, https://eservices.mas.gov.sg/fid ↩
Singapore Deposit Insurance Corporation, “Deposit Insurance Scheme: FAQ”, https://www.sdic.org.sg/di_faq/ ↩
Singpass (GovTech), “Singpass Registration: A guide to registering for a Singpass account” (PDF), https://portal.singpass.gov.sg/home/ui/assets/pdf/Singpass_Registration_Guide.pdf ↩ ↩²
e-Gov Laws, 旅券法 (昭和26年法律第267号) Article 16, https://laws.e-gov.go.jp/law/326AC0000000267 ; MOFA, ORRnet 在留届 FAQ, https://www.ezairyu.mofa.go.jp/RRnet/faq.html ↩ ↩² ↩³ ↩⁴
Embassy of Japan in Singapore, 「在留届」, https://www.sg.emb-japan.go.jp/itpr_ja/ryoji_todoke.html ↩ ↩²
Ministry of Education, “AEIS: How to apply”, last updated 17 July 2026, https://www.moe.gov.sg/international-students/aeis/apply ↩
Ministry of Education, “S-AEIS: Overview”, last updated 1 July 2026, https://www.moe.gov.sg/international-students/s-aeis ↩ ↩² ↩³
Ministry of Education, “Admissions process for international students” and “Admission for international students” (AEIS levels, age rule), https://www.moe.gov.sg/international-students/admission ; https://www.moe.gov.sg/international-students ↩
Immigration & Checkpoints Authority, “Apply for a Student’s Pass”, last updated 23 December 2025, https://www.ica.gov.sg/reside/STP/apply ↩
Immigration & Checkpoints Authority, “Student’s Pass: Government, Government-aided and independent schools”, last updated 13 March 2026, https://www.ica.gov.sg/reside/STP/apply/gov ↩
Ministry of Education, “Other schooling options for Returning Singaporeans” (PEIs and international schools; SWDA listing), last updated 9 July 2026, https://www.moe.gov.sg/returning-singaporeans/other-options ↩ ↩²
MEXT, 「認定した在外教育施設の一覧」, https://www.mext.go.jp/a_menu/shotou/clarinet/002/002/001.htm ; PDF 「認定した在外教育施設一覧」 (令和8年4月1日時点), https://www.mext.go.jp/content/000352298.pdf ↩ ↩²
Japan Pension Service, 「協定を結んでいる国との協定発効時期および対象となる社会保障制度」, updated 27 October 2025, fetched October 2026, https://www.nenkin.go.jp/service/shaho-kyotei/kunibetsu/kyoteitimesystem.html ↩ ↩²
MHLW, 「社会保障協定の締結状況」 (PDF), as of 2 June 2026, https://www.mhlw.go.jp/content/12500000/shakaihoshou-gaiyou02.pdf ↩
CPF Board, “Who should receive CPF contributions”, last updated 22 June 2026, https://www.cpf.gov.sg/employer/employer-obligations/who-should-receive-cpf-contributions ↩ ↩²
e-Gov Laws, 国籍法 (昭和25年法律第147号) Article 11, https://laws.e-gov.go.jp/law/325AC0000000147 ↩
Immigration & Checkpoints Authority, “Apply for Singapore Permanent Residence”, last updated 13 March 2026, https://www.ica.gov.sg/reside/PR/apply ↩ ↩²
Central Manpower Base (MINDEF), “Overseas pre-enlistees”, last updated 22 July 2025, https://www.cmpb.gov.sg/parents-guide/overseas-pre-enlistees/ ↩
Ministry of Manpower, “Written Answer to PQ on Educating migrant workers on kickbacks”, 24 September 2025, https://www.mom.gov.sg/newsroom/parliament-questions-and-replies/2025/0924-written-answer-to-pq-on-educating-migrant-workers-on-kickbacks ↩