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 |
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
Above $320,000 |
-
20 |
42 350 |
For YA 2007 to 2011
| Chargeable Income |
Rate (%) |
Gross Tax Payable ($) |
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, 2009 and 2011, a personal income tax rebate of 20%, up to a maximum of $2,000 is granted.
For YA 2006
| Chargeable Income |
Rate (%) |
Gross Tax Payable ($) |
First $20,000
Next $10,000 |
0
3.75 |
0
375 |
First $30,000
Next $10,000 |
-
5.75 |
375
575 |
First $40,000
Next $40,000 |
-
8.75 |
950
3 500 |
First $80,000
Next $80,000 |
-
14.5 |
4 450
11 600 |
First $160,000
Next $160,000 |
-
18 |
16 050
28 800 |
First $320,000
Above $320,000 |
-
21 |
44 850 |
For YA 2003 to YA 2005
| Chargeable Income |
Rate (%) |
Gross Tax Payable ($) |
First $20,000
Next $10,000 |
0
4 |
0
400 |
First $30,000
Next $10,000 |
-
6 |
400
600 |
First $40,000
Next $40,000 |
-
9 |
1000
3 600 |
First $80,000
Next $80,000 |
-
15 |
4 600
12 000 |
First $160,000
Next $160,000 |
-
19 |
16 600
30 400 |
First $320,000
Above $320,000 |
-
22 |
47 000 |
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)