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
Tax rates for resident individuals
From YA 2012 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 |
-
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 |
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.