Latest Updates

The content across the Individual Income Tax pages has been revised, where applicable, to reflect the essential information for filing income tax for the current Year of Assessment (i.e. YA 2026).

1. Remove tax treatment prior to YA 2003
2. Added paragraph 8.1, 9.1, 13.1, 15.1, 16.1, 17.1 to include force of law clause
3. Added paragraph 16.3(g)
4. Updated the examples in the Annexes
5. Updated Annex H
6. Other editorial changes

Updated the FAQ in Annex A

Updated examples in Annex A for clarity