Individual Income Tax rates

Income tax rates depend on an individual's tax residency status. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:

1. Singapore Citizen or Singapore Permanent Resident who resides in Singapore except for temporary absences; or

2. Foreigner who has stayed/worked in Singapore:

a. For at least 183 days in the previous calendar year; or

b. Continuously for 3 consecutive years, even if the period of stay in Singapore may be less than 183 days in the first year and/or third year; or

3. Foreigner who has worked in Singapore for a continuous period straddling 2 calendar years and the total period of stay is at least 183 days*. This applies to employees who entered Singapore but excludes directors of a company, public entertainers, or professionals. 

^{*including your physical presence immediately before and after your employment}

If you do not meet the conditions stated above, you will be treated as a non-resident of Singapore for tax purposes.

Resident tax rates

From YA 2024 onwards

From YA 2017 to YA 2023

Please refer to How to Calculate Your Tax for more details.

You may also use the Tax Calculator for Resident Individuals (XLS, 127KB) to estimate your tax payable.

Non-resident tax rates

Taxes on employment income

Employment income of a non-resident individual is taxed at the flat rate of 15% or the progressive resident tax rates (see table above), whichever is the higher tax amount.

Taxes on director's fee, consultation fees and all other income

The tax rate for non-resident individuals is currently at 24%. It applies to all income including rental income from properties, pension and director's fees, except employment income and certain income taxable at reduced withholding rates (please see Withholding taxes on income of non-resident individuals below). 

Before YA 2024, the tax rate was 22% for non-resident individuals (except on employment income and certain income taxable at reduced withholding rates).

Withholding taxes on income of non-resident individuals^

Certain income of non-resident individuals is subject to withholding tax when they are due and receivable. The withholding tax rate applicable is dependent on the type of income derived and the YA involved.

^{^The same withholding tax rates also apply to the income derived by a Hindu Joint Family that is registered outside Singapore.}

^{*With effect from 1 Jul 2014, the concessionary withholding tax rate of 15% will apply if the following conditions are met:}

^{i. Cumulative amount withdrawn by the SRS account holder in the calendar year does not exceed $200,000; and} 

^{ii. The SRS account holder does not have any other income besides the SRS withdrawal(s) during the calendar year when the withdrawal(s) are made.}  

^{To enjoy this concession, the SRS account holder must declare that he fulfils the two conditions above using the Form IR37B(1). The Form IR37B91) is obtainable from the SRS operator.}

^{**The reduced withholding tax rate applies if the income is not derived from any trade, business, profession or vocation carried on or exercised by the non-resident individual in Singapore. If the income is derived from any trade, business, profession or vocation carried on or exercised by the non-resident individual in Singapore, then the withholding tax rate is 22% for YA 2017 to YA 2023 or 24% from YA 2024.}

You may use the  Tax Calculator for Non-Resident Individuals (XLS, 122KB) to estimate your tax payable.