Tax residency in Singapore: the 183-day rule

How the days are counted

183 days of presence or employment in the calendar year make you resident for the following year of assessment. IRAS does not publish whether a part day counts, so we count any presence to warn you earlier. Two administrative concessions sit outside the count: continuous employment of 183 days straddling two calendar years makes you resident in both, and employment spanning three consecutive calendar years makes you resident in all three.

The count does not decide on its own.

The source