If you work in Singapore and you are in Singapore for 183days or more
Different tax rates apply for tax residents and non-residents. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:
Otherwise, you will be treated as a non-resident for a particular YA for Singapore tax purposes.
Tax rates for resident individuals
From YA 2017 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 |
– 18 |
13,950 7,200 |
| First $200,000 Next $40,000 |
– 19 |
21,150 7,600 |
| First $240,000 Next $40,000 |
– 19.5 |
28,750 7,800 |
| First $280,000 Next $40,000 |
– 20 |
36,550 8,000 |
| First $320,000 In excess of $320,000 |
– 22 |
44,550 |
For YA 2014 to 2016
| Chargeable Income | Rate (%) | Gross Tax Payable ($) |
|---|---|---|
| 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 In access of $320,000 |
– 20 |
42,350 |
For YA 2019, a Personal Tax Rebate of 50% of tax payable, up to maximum of $200 is granted to tax residents.
For YA 2017, a Personal Tax Rebate of 20% of tax payable, up to maximum of $500 is granted to tax residents.
For YA 2015, a Personal Tax Rebate of 50% of tax payable, up to maximum of $1,000 was granted to tax residents.
