print friendly version
Text Size  A  A  A

Different tax rates apply to tax resident and non-resident individuals.

Do use the Tax Calculator to estimate your income tax payable! 

Find out more on:


Tax resident or non-resident?

You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a :

• Singaporean who normally resides in Singapore except for temporary absences; or

• Singapore Permanent Resident (SPR) who has established your permanent home in Singapore; or

• foreigner who has stayed / worked in Singapore (excludes director of a company) for 183 days or more in the year before the YA.

Otherwise, you will be treated as a non-resident of Singapore for tax purposes.

 

Tax rates for resident individuals


From YA 2012 onwards

Chargeable Income  Rate (%) Gross Tax Payable ($)
First $20,000
Next $10,000
0
2
0
200
First $30,000
Next $10,000
-
3.50
200
350
First $40,000
Next $40,000
-
7
550
2 800
First $80,000
Next $40,000
-
11.5
3 350
4 600
First $120,000
Next $  40,000
-
15
7 950
6 000
First $160,000
Next $  40,000
-
17
13 950
  6 800
First $200,000
Next $120,000
-
18
20 750
21 600
First $320,000
Above $320,000
-
20
42 350

For YA 2013, a personal tax rebate of up to a maximum of $1,500 is granted as follows:
30% rebate for taxpayers below 60 years of age as at 31 Dec 2012
50% rebate for taxpayers 60 years of age & above as at 31 Dec 2012


For YA 2010 to 2011

Chargeable Income  Rate (%) Gross Tax Payable ($)
First $20,000
Next $10,000
0
3.50
0
350
First $30,000
Next $10,000
-
5.50
350
550
First $40,000
Next $40,000
-
8.50
900
3 400
First $80,000
Next $80,000
-
14
4 300
11 200
First $160,000
Next $160,000
-
17
15 500
27 200
First $320,000
Above $320,000
-
20
42 700

For YA 2011, a personal income tax rebate of 20%, up to a maximum of $2,000 is granted.

 
For examples on how to calculate your tax.

Do use the tax calculator  (76KB) or the iPhone App IRAS SG to estimate your tax payable! 

 

Tax rates for non-resident individuals

 

Employment income
Your employment income is taxed at 15% or resident rate, whichever gives rise to a higher tax amount.

Director's fees, consultation fees & all other income
The director's fees, consultation fees and all other income that you received will be taxed at 20% from YA 2005 onwards.

Do use the tax calculator   for non-resident individuals (67KB) to estimate your tax payable!  

 

 

 

 

Rate this page
Strongly Disagree                 Strongly Agree
Information is easy to understand.  
Information is useful.
Information is easy to find.

Suggestions to improve this page:
  
Please email us if you would like us to respond to your enquiries.

Last Updated on 14 October 2014


© 2014 Inland Revenue Authority of Singapore. All Rights Reserved.