Status Changes of Tax Residency among Singapore Citizens and Breakdown of Retention Rates by Age and Gender from 2014 to 2024

Mr Kenneth Tiong Boon Kiat asked the Prime Minister and Minister for Finance for each year over the past decade (a) how many Singapore citizens have transitioned from being tax residents to non-residents and vice versa; (b) what is the breakdown (i) by gender and (ii) by five-year age groups; and (c) what proportion of Singapore citizen tax residents in 2014 have remained so in 2024, as broken down by gender and age.

Singapore Citizens who reside in Singapore, except for temporary absences, are assessed as tax residents. We do not have data on Singapore Citizens who have transitioned from being tax residents to non-residents and vice versa.

There were about 1.6 million Singapore Citizens with tax filing records in the Year of Assessment (YA) 2020. Of these, about 1.4 million had tax filing records in YA2024. Those who dropped out could have done so due to a variety of reasons, such as death, retirement, unemployment or relocation overseas. Of the 1.4 million, about 55% were male and 45% were female. The breakdown by age group is as follows: