No CPF is payable by foreigners. All your income as an executive director, whether fee or salary, will be taxed at progressive resident rates and you may claim tax relief if you are here for 183 days in a calendar year (1 January 201x to 31 December 201x). Under Singapore’s tax residency rules, you will be regarded as a tax resident if you stay or work in Singapore for at least 183 days in a calendar year. The number of days in Singapore includes weekends and public holidays. Your employment income (if any) is taxed at 15 percent or the resident rate, whichever gives rise to a higher tax amount if you are here for 182 days or less.