算的税务局的原文如下 连不收税和海外的收入都算 Spouse/Siblings must not have an annual income** of more than $4,000 in the year preceding the year of top-up (i.e. 2020). ** Annual income includes: Taxable income (e.g. trade, employment and rental) Tax-exempt income (e.g. bank interest, dividends and pension) Foreign-sourced income regardless of whether it has been remitted to Singapore