🇺🇸 United States vs 🇸🇬 Singapore
Tax residency, treaties and PE risk compared.
| Dimension | 🇺🇸 United States | 🇸🇬 Singapore |
|---|---|---|
| Residency rule | Citizenship-based + Substantial Presence | 183 days OR continuous 3-year presence |
| Day threshold | 183 days | 183 days |
| Warning band | from 122d | from 60d |
| Tax range | 10–37% federal + state | 0–24% (foreign income exempt) |
| Tax treaties | 70+ | 100+ |
| PE risk | High | Low |
| Digital nomad visa | No | No |
| Best for | US citizens optimising via FEIE ($126,500) and treaty benefits | Asia-Pacific founders and fund managers |
| Common pitfall | US citizens are taxed on worldwide income forever — there is no day-count exit. | Short-term employees <60 days are tax-exempt, but 61–182 days hit a flat 15%. |
Verdict
For most nomads optimising for residency safety, 🇸🇬 Singapore is the lower-risk base versus 🇺🇸 United States. United States's high PE risk and 183-day rule make it easier to trip into full residency.
Deep dive
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Deep dive
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