新加坡海外收入汇回:2026年公司与个人的纳税规则与免税条件
海外收入汇回新加坡何时需纳税?本文解析第10(25)条“汇入”定义、第13(8)条三项免税条件、外国税收抵免、第10L条及文件留存要求。
Published: 23 October 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)
Written by the VIVOS team (MOM Employment Agency Licence 24S2425) and reviewed by Ray Tay. Figures checked against the Ministry of Manpower (MOM) and the Immigration & Checkpoints Authority (ICA) on 23 October 2026.
| Item | Rule for Employment Pass holders |
|---|---|
| Who can bring parents | Employment Pass holders earning a fixed monthly salary of at least S$12,000 |
| Pass your parents get | Long-Term Visit Pass (LTVP), issued by MOM |
| Salary that counts | Your own fixed monthly salary, not combined household income |
| Who submits the application | Your employer, or the employment agent it appoints |
| Application fee | S$105 per application |
| Issuance fee | S$225 per pass, plus S$30 for a Multiple Journey Visa if your parent needs a visa |
| Processing time | Within 3 weeks for most EP dependant applications |
| Validity | Tied to your Employment Pass, or the period requested if shorter |
| Can parents work on it | No. They would need their own work pass |
Your spouse and children follow different rules. They usually qualify for a Dependant’s Pass at a lower salary threshold of S$6,000. This guide focuses on parents and the other relatives who fall under the LTVP. For the wider picture of moving a family, see our guide on bringing your family to Singapore.
MOM sets three conditions for an Employment Pass holder who wants to sponsor family members on an LTVP. You must hold an Employment Pass, you must be sponsored by an established Singapore-registered company (usually your employer), and you must earn at least S$6,000 a month in fixed salary. Parents sit on a higher tier: MOM only accepts them when your fixed monthly salary is at least S$12,000.
The test is on your salary alone. A spouse who also works in Singapore cannot add their income to yours to reach S$12,000. If both of you hold Employment Passes, the one who earns S$12,000 or more on their own should be the sponsor.
One group is excluded entirely. Family members of Employment Pass holders who entered as intra-corporate transferees under WTO GATS or a free trade agreement are not eligible for a Dependant’s Pass or an LTVP, unless the relevant agreement specifically covers them.
MOM splits family members into two passes. The table below shows the pass and the minimum fixed monthly salary the Employment Pass holder must earn for each relative.
| Family member | Pass | EP holder’s minimum fixed monthly salary |
|---|---|---|
| Legally married spouse | Dependant’s Pass | S$6,000 |
| Unmarried children under 21, including legally adopted children | Dependant’s Pass | S$6,000 |
| Common-law spouse | Long-Term Visit Pass | S$6,000 |
| Unmarried step-children under 21 | Long-Term Visit Pass | S$6,000 |
| Unmarried handicapped children aged 21 and above | Long-Term Visit Pass | S$6,000 |
| Parents | Long-Term Visit Pass | S$12,000 |
Each family member needs a separate application. Your employer can file them together with your Employment Pass application or later, once your pass is approved. Our Long-Term Visit Pass Singapore page explains the full process for each category.
MOM looks at the fixed monthly salary declared for your Employment Pass. Founders who pay themselves a modest salary and take the rest as dividends often fall short of S$12,000 on paper even when the company is profitable, because dividends are not salary. If bringing your parents is part of your plan, set your salary at the right level when you apply for the pass, not after.
The same salary figure also drives your own Employment Pass assessment under COMPASS. Our guide to Employment Pass eligibility and COMPASS salary rules explains how MOM benchmarks it, and our article on the Employment Pass for business owners covers how founders of their own company qualify.
For Employment Pass holders, MOM accepts the application only from your employer or its appointed employment agent. The steps are:
| Item | Amount or time |
|---|---|
| Application fee | S$105 per application, paid on submission |
| Issuance fee | S$225 per pass, paid when the pass is issued |
| Multiple Journey Visa | S$30, only if your parent’s nationality needs a visa |
| Processing, EP holder’s family | Within 3 weeks for most cases |
| Processing, PEP or EntrePass holder’s family | Within 8 weeks for most cases |
| Deadline to issue after IPA | 6 months for Employment Pass dependants |
Fees are per person. Bringing both parents means two applications and two issuance fees, so S$660 in MOM fees before any visa charges.
Not on the LTVP itself. A parent who wants to work needs a job offer and their own work pass, such as an Employment Pass, assessed against that pass’s own criteria. The Letter of Consent route that many older articles mention applies to LTVP holders who are married to Singapore Citizens or Permanent Residents under ICA’s scheme, not to parents of Employment Pass holders. Since 1 May 2021, Dependant’s Pass holders have also needed a full work pass to work.
The S$12,000 test above is MOM’s rule for Employment Pass holders. Other passes have their own family pages. MOM’s Long-Term Visit Pass page for ONE Pass holders lists parents, common-law spouses, unmarried step-children under 21 and unmarried handicapped children aged 21 and above as eligible. For PEP and EntrePass holders, the main pass holder files the family application personally rather than through an employer, and MOM processes most of these within 8 weeks. Check the eligibility page for your specific pass before you apply.
Your parent’s LTVP is a dependant pass. MOM ties its duration to your Employment Pass, or to the period requested if that is shorter, so it can never outlast your own pass. Renew the LTVP when you renew your Employment Pass, and cancel it if your parent no longer needs it. If your salary at renewal is below S$12,000, expect the parent’s LTVP to fail the same test. If you later become a Singapore Permanent Resident, ICA runs a separate LTVP category for parents of Singapore Citizens and Permanent Residents.
From 1 January 2027, the minimum qualifying salary for a new Employment Pass rises to S$6,000 (S$6,600 in financial services), with higher amounts for older applicants. MOM’s current family pages still show S$6,000 for a Dependant’s Pass and S$12,000 for parents on an LTVP, and we have not seen MOM announce a change to those family thresholds. In practice, every new Employment Pass holder from 2027 will clear the S$6,000 family threshold, but the S$12,000 bar for parents remains a separate hurdle.
VIVOS is a licensed employment agency (MOM EA Licence 24S2425) and ACRA Registered Filing Agent (FA20240323). We act as the appointed agent for founders’ Employment Pass, Dependant’s Pass and LTVP applications, and help you set the salary structure before you apply so that your family plans and your pass match. Start with our Long-Term Visit Pass service page, or speak to the team on +65 8827 7870 (WhatsApp) or contact@vivos.com.sg.
Yes, if your fixed monthly salary is at least S$12,000. Your employer or its appointed employment agent applies for a Long-Term Visit Pass for each parent, and MOM decides most Employment Pass dependant applications within 3 weeks.
MOM requires an Employment Pass holder to earn a fixed monthly salary of at least S$12,000 to sponsor parents on a Long-Term Visit Pass. Only your own salary counts, not your combined household income.
MOM charges S$105 per application and S$225 per pass when it is issued. If your parent’s nationality needs a visa, a Multiple Journey Visa adds S$30. Each parent needs a separate application.
No. Parents on a Long-Term Visit Pass need a job offer and their own work pass, such as an Employment Pass, to work in Singapore. The Letter of Consent route applies to LTVP holders married to Singapore Citizens or Permanent Residents.
The LTVP lasts as long as your Employment Pass, or for the period requested if that is shorter. It cannot outlast your own pass, so it needs to be renewed together with your Employment Pass.
Last reviewed: 23 October 2026 by Ray Tay.
海外收入汇回新加坡何时需纳税?本文解析第10(25)条“汇入”定义、第13(8)条三项免税条件、外国税收抵免、第10L条及文件留存要求。
Since 9 June 2025, a nominee director acting by way of business in Singapore must be arranged by an ACRA-registered corporate service provider.