Singapore (SG)
Singapore is a city-state island nation at the southern tip of the Malay Peninsula and one of the world's foremost global cities.
Leaving Singapore
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: notify your employer of your leaving intention; employer initiates the IR21 tax clearance process with IRAS and begins EP cancellation. Check your diplomatic clause validity in your tenancy agreement and give written notice to your landlord. Begin researching shipping quotes for personal effects (air freight: S$3,000–10,000; sea freight: S$5,000–20,000+ depending on volume and destination). 2 months before: give notice to your landlord if invoking the diplomatic clause. Cancel non-essential subscriptions. Begin selling furniture and household items on Carousell or to the next expat tenant. 1 month before: file final SGFin (eSave with IRAS) or ensure your employer has submitted IR21. Close or transfer investments (brokerage accounts, robo-advisors like StashAway, Syfe). Check CPF balance and initiate withdrawal if relinquishing PR. 2 weeks before: submit SP Group and gas termination notices (3 days minimum before vacate). Cancel internet service (30-day notice; time to coincide with departure). Return library books (National Library Board — overdue fines persist in the system). Last week: photograph apartment on vacate day with landlord present. Return keys and sign handover form. Collect deposit receipt and wait for return. Cancel local mobile number if not porting out. Collect EP card (formally cancelled by MOM — keep as a record). Notify ICA of PR relinquishment if applicable.
Deregistration
Singapore has no mandatory address deregistration system. However, several actions are required before leaving: (1) MOM notification — your employer must cancel your Employment Pass (they submit the cancellation through EP eService at epol.mom.gov.sg); the EP is technically cancelled when you leave permanently. (2) ICA — your EP and Dependant Passes are cancelled automatically by MOM on departure; you do not need to visit ICA. (3) Update your address with IRAS, CPF (for PRs), and your bank — although you may wish to keep a Singapore bank account open for receiving final salary and tax refunds. (4) Submit a change of address with all organisations holding your Singapore address on file. (5) The only mandatory action before departure for PR holders: ensure your Re-Entry Permit (REP) reflects your intended travel status; if relinquishing PR, submit the Form IC4 (Relinquishment of Permanent Residency) to ICA.
Tax clearance
Tax clearance is the most time-sensitive leaving obligation. Under the Income Tax Act, your employer must file an IR21 (tax clearance) with IRAS at least 1 month before you leave Singapore permanently or for more than 3 months. The IR21 notifies IRAS of your departure and triggers a tax assessment for your final year. IRAS will assess your tax liability and issue either a Notice of Assessment (with tax payable) or a clearance letter confirming your account is clear. Your employer is legally required to withhold your final salary (and any other monies owed) until IRAS tax clearance is granted — typically 3–10 business days for straightforward cases; up to 3 weeks in complex situations. If your total income is below the filing threshold or you are fully covered by Auto-Inclusion (employer submitted income to IRAS), some employees are auto-assessed. Also: if you will be gone more than 6 months but not permanently leaving (e.g. long-term secondment back to home country), inform IRAS — the IR21 may still be required depending on circumstances.
Pension portability
CPF (for PRs and citizens): if you leave Singapore and renounce PR or citizenship, you can withdraw your CPF savings. PR renunciation: apply to CPF Board to withdraw all CPF savings (Ordinary Account, Special Account, MediSave) after your PR is officially cancelled by ICA. Withdrawal processing: 4–6 weeks. Note: you can only withdraw CPF if you are no longer a PR or citizen — holders of active PR cannot withdraw CPF savings except at retirement age (55 for partial; 65 for full CPF Life payout). CPF is NOT portable or transferable to a foreign pension system (unlike some EU pension totalization agreements). Foreign nationals on EP/S Pass do NOT have CPF — this is not relevant for most expats. Check for totalization agreements if your home country has one with Singapore (Singapore has bilateral agreements with some countries including Japan and Germany for social security coverage periods — these affect your home-country pension counting, not CPF).
Health insurance
Employer group health insurance (for EP holders): typically ends on your last day of employment. Request written confirmation of your last day of coverage from HR. Bridge coverage: if there is a gap between end of employment and departure, arrange a short-term individual policy or international travel insurance covering medical emergencies. MediShield Life (for PRs): continues until your PR is cancelled — you may use MediSave for eligible medical expenses until the date of cancellation. Once you cancel PR and withdraw CPF, MediSave is also withdrawn and MediShield Life coverage ends. For PRs leaving permanently but retaining PR: MediShield Life premiums continue to accrue from your MediSave even if you are overseas — check with CPF on overseas premium deferral options.
Bank account
Singapore bank accounts can generally be kept open after leaving Singapore — most banks (DBS, OCBC, UOB) allow non-residents to maintain accounts, though fees may apply and some features (like PayNow) may require a Singapore number. DBS: accounts can be maintained by non-residents; best to downgrade to a basic savings account to avoid fees. Transfer remaining funds via Wise or bank wire to your home-country account before leaving. Note: IRAS uses your Singapore bank account for any income tax refunds — keep it open until tax clearance is fully resolved. Credit cards: cancel before leaving to avoid annual fees accumulating. If you had a car loan or home loan: settle or arrange transfer before departure.
Utilities
SP Group (electricity and water): submit a termination notice at least 3 business days before your vacate date via spgroup.com.sg or at a ServiceSG centre. Request a final meter reading on the day you vacate. Any outstanding balance or deposit will be refunded to your SP Group account bank (usually within 14 business days via PayNow or GIRO). City Gas: cancel your gas account online at citygas.com.sg or by phone at 6271-0030 before moving out. Internet/telco: cancel your broadband and mobile plans — notice periods vary (usually 30 days for broadband; check your contract). Cancel any monthly subscriptions (Netflix, Spotify, food delivery memberships) that are charged to Singapore accounts.
Rental contract
Residential tenancy agreements in Singapore typically have a 2-month break clause for unforeseen circumstances (diplomatic clause) — specifically designed for expats on Employment Passes who are repatriated or whose employment in Singapore ends unexpectedly. The standard diplomatic clause requires: (1) serving 2 months written notice; (2) proof that your EP is being cancelled (e.g. MOM cancellation letter or your employer's written confirmation of your departure). The diplomatic clause notice period is typically 2 months (not the same as the standard lease termination provision). Check your tenancy agreement for the exact wording — not all agreements include a diplomatic clause (though it is standard in expat-focused leases). Handover: return all keys, access cards, and carpark gantry remotes; document the apartment condition with photos on vacate date. Deposit return: landlord must return the deposit within 14–30 days of vacancy (negotiated — not standardised by law in Singapore); deductions for legitimate damage must be documented with receipts.
Leaving the Country
Unlock the complete Leaving the Country guide for Singapore — including every detail, document, tip and link you need.
Become a SupporterSupport the guide on Ko-fi · Unlocks every premium section, everywhere