IR21

A mandatory tax clearance form in Singapore used by employers to report the cessation or departure of a non Singapore Citizen employee. It ensures that all income tax due is assessed and paid before the employee leaves their job or exits the country.

Form IR21

This is the official document submitted by employers to the Inland Revenue Authority of Singapore when a foreign employee is about to leave their role. It notifies the tax authority so that outstanding tax liabilities can be reviewed and cleared. Filing is typically required at least one month before the employee’s last working day.

IR21 Tax Rate

The applicable rate of income tax that is used to calculate a departing employee’s outstanding tax liability. This rate depends on the employee’s tax residency status in Singapore and may vary between resident and non resident individuals. Resident employees are usually taxed progressively while non residents are subject to a flat rate.