The tax rate imposed on personal income for both foreigners and locals will be determined based on the tax residency status (Tax resident or Non-tax resident).

You are considered a tax resident in Singapore if you fall under any of the following categories: Singapore citizens, permanent residents, or someone who is physically present in Singapore for no less than 183 days.

Singapore adopts a progressive approach to personal income tax rates for tax-residents.

Read more: https://bbcincorp.sg/business-guide/personal-income-tax-in-singapore-for-foreigners