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 for a particular YA for Singapore tax purposes.
Tax rates for resident individuals
For YA 2007 onwards
| 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 2008 and 2009, a personal income tax rebate of 20%, up to a maximum of $2,000 is granted.
You may use the Income Tax Calculator to calculate your income tax.
More information on income tax rates for YA 2006 and before.
More information on how to calculate your tax
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.
More information on how to calculate your tax (66KB)