Tax resident or non-resident?

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:

Singaporean; or Singapore Permanent Resident (SPR) if you have established your permanent home in Singapore; or Foreigner who stayed/worked in Singapore for 183 days or more in previous year (excludes director of a company). Otherwise, you will be treated as a non-resident of Singapore for tax purposes. Please refer to the Tax Rate tables below or use the Income Tax Calculator to estimate your income tax.

Tax rates for resident individuals

From YA 2012 onwardsNew!
Chargeable Income Rate (%) Gross Tax Payable ($)

First $20,000 Next $10,000 First $30,000 Next $10,000 First $40,000

0 2 3.50 -

0 200 200 350 550

Chargeable Income

Rate (%)

Gross Tax Payable ($)

Next $40,000 First $80,000 Next $40,000 First $120,000 Next $ 40,000 First $160,000 Next $ 40,000 First $200,000 Next $120,000 First $320,000 Above $320,000

7 11.5 15 17 18 20

2 800 3 350 4 600 7 950 6 000 13 950 6 800 20 750 21 600 42 350