For US citizens and green card holders in Singapore
US Taxes for Americans Living in Singapore
An American in Singapore deals with two tax systems. This page sets out the US side: the yearly return, accounts held in Singapore, double tax relief, social security, and the Streamlined route for missed years.
Quick answer
Do US citizens living in Singapore have to file US taxes?
Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Singapore gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US does not have an income tax treaty with Singapore, and there is no social security agreement.
At a glance
- Yearly US return
- Yes, on worldwide income; due June 15 automatically when living abroad
- US tax treaty with Singapore
- No, per the IRS list
- Social security agreement
- No, per the SSA list
- Accounts in Singapore
- FBAR above US$10,000 in total; Form 8938 above higher limits
- Behind on filing
- Streamlined: 3 years of returns, 6 years of FBARs
Do Americans living in Singapore have to file US taxes?
Yes. The United States taxes its citizens and green card holders on worldwide income wherever they live, so moving to Singapore does not end the yearly US return (IRS Pub 54). Salary, self-employment income, interest and pensions from Singapore all go on it, converted from Singapore dollars to US dollars.
The return is due April 15. If you live and work outside the US on that date, you get an automatic 2-month extension to June 15, and you can extend further to October 15. Interest still runs on tax paid after April 15.
Will I pay tax twice living in Singapore?
Most Americans in Singapore end up owing little or no US income tax, because tax paid in Singapore or the exclusion of foreign earnings offsets it. The exclusion covers up to US$130,000 of earned income for 2025 and US$132,900 for 2026 (IRS); the foreign tax credit instead uses the income tax you paid in Singapore.
There is no US income tax treaty with Singapore (IRS treaty list), so relief from double tax comes only from US domestic rules: the foreign earned income exclusion and the foreign tax credit.
See FEIE vs foreign tax credit for how the two compare.
Your accounts in Singapore: FBAR and Form 8938
Bank, pension and investment accounts in Singapore are foreign accounts for US purposes.
- FBAR: required when your foreign accounts total more than US$10,000 at any time in the year. Due April 15, with an automatic extension to October 15 (IRS).
- Form 8938: filed with the return when foreign financial assets pass higher thresholds; for a single person living abroad, more than US$200,000 at year end or US$300,000 at any time (US$400,000 and US$600,000 for a joint return). Not filing can cost US$10,000 (IRS).
Catching up on US filings
Catching up is usually possible without penalties. The Streamlined Foreign Offshore Procedures ask for 3 years of returns and 6 years of FBARs, with any tax and interest paid, and for eligible people living outside the US the penalties for late returns, information returns and FBARs do not apply (IRS). Eligibility turns on non-willful conduct and on meeting the non-residency test while in Singapore. See Streamlined filing.
Your Singapore return and ours
Americans in Singapore are often regional managers and finance or tech employees on expatriate packages.
We prepare the US side only. Your Singapore tax return stays with a local adviser in Singapore, and we can work from the figures on that return so both sides match.
How we help
Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Singapore: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.
Sources: treaty articles and US law
Treaty and social security
- There is no US income tax treaty with Singapore (not on the IRS A to Z list). Relief from double tax comes from the foreign tax credit under Code section 901 and the exclusion under section 911.
- Social security: no US agreement with Singapore appears on the SSA list.
US law
- Foreign tax credit: Code section 901 (IRS Pub 54).
- Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
- FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
- Green card holders and residency: Code section 7701(b) (IRS Pub 519).
- Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).
The tax rules of Singapore also apply to you there; a local adviser covers that side.
Americans in other countries
All country pages: US tax for Americans by country.
- Germany
- The Netherlands
- France
- The United Kingdom
- Spain
- Italy
- Portugal
- Ireland
- Switzerland
- Sweden
- Austria
- Belgium
- Denmark
- Norway
- Greece
- Poland
- Australia
- New Zealand
- Japan
- South Korea
- Israel
- Thailand
- The Philippines
- Costa Rica
- Panama
- Chile
- The Czech Republic
- Finland
- Iceland
- Estonia
- Latvia
- Lithuania
- Slovakia
- Slovenia
- Turkey
- Romania
- China
- South Africa
- Brazil
- Uruguay
- Argentina
- Vietnam
- Hong Kong
- Malaysia
Common questions
Do Americans in Singapore pay US tax?
Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in Singapore on April 15 gives an automatic extension to June 15, and tax paid in Singapore or the foreign earned income exclusion often reduces the US tax to little or nothing.
Is there a tax treaty between the US and Singapore?
No. The US does not have an income tax treaty with Singapore. Relief comes from the foreign tax credit and the foreign earned income exclusion.
Do I pay social security in both the US and Singapore?
It can happen. There is no US social security agreement with Singapore, and self-employed Americans owe US self-employment tax even when they use the foreign earned income exclusion.
What if I never filed US taxes while living in Singapore?
If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- IRS: United States income tax treaties, A to Z
- SSA: U.S. International Social Security Agreements
- IRS: Foreign earned income exclusion
- IRS: Report of Foreign Bank and Financial Accounts (FBAR)
- IRS: Comparison of Form 8938 and FBAR requirements
- IRS: U.S. taxpayers residing outside the United States (Streamlined)
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: Yearly filing package, FEIE vs foreign tax credit, Streamlined filing.
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Self-employment and social tax in Singapore
Singapore does not appear on the SSA list of countries with a US social security agreement (SSA). If you work for yourself in Singapore, plan for US self-employment tax on your net earnings, because the exclusion of foreign earnings does not reduce it (IRS Pub 54).