You have to pay tax on your personal overseas income in one of the following scenarios:
- If you received the foreign income through partnerships that are established in Singapore.
- If you received the overseas income through employment, that is incidental to your employment in Singapore. Incidental employment means that the services you rendered overseas are for the benefit of a Singapore entity, and you got paid in Singapore for them.
- If you received the overseas income through Singapore government when you were employed overseas on behalf of the government.