IRAS: Income tax rates

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Home > Individuals (For foreigners) > If I work in Singapore > If I am in Singapore for less than 183 days >

Income tax rates

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. For resident individuals, use this Income Tax Calculator to estimate your income tax. For non-resident individuals, use this Income Tax Calculator (66 KB) to estimate your income tax If I am in Singapore for less than 183 days Claiming exemption under tax treaty Do I have to file tax Do I have to pay tax? Filing tax If you are changing employment If you are leaving Singapore Income Tax Glossary Income tax rates No-Filing Service (NFS) Request copy of tax bill (notice of assessment) & other documents

Tax rates for resident individuals

From YA 2012 onwards
Chargeable Income First $20,000 Next $10,000 Rate (%) 0 2 Gross Tax Payable ($) 0 200

Request re-assessment from Non-resident to Resident Update personal particulars After filing tax After getting tax bill (notice of assessment) Special schemes

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IRAS: Income tax rates

http://www.iras.gov.sg/irasHome/page04.aspx?id=8914

Chargeable Income First $30,000 Next $10,000 First $40,000 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

Rate (%) 3.50 7 11.5 15 17 18 20

Gross Tax Payable ($) 200 350 550 2 800 3 350 4 600 7 950 6 000 13 950 6 800 20 750 21 600 42 350

For YA 2007 to 2011

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

For YA 2008, 2009 and 2011, a personal income tax rebate of 20%, up to a maximum of $2,000 is granted. Income Tax Rates for YA 2006 Income Tax Rates for YA 2003 to YA 2005

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.

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IRAS: Income tax rates 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.

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Last Updated on 26 September 2011 Privacy Policy / Terms of Use 2007 Inland Revenue Authority of Singapore. All Rights Reserved.

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