Tax on Legal Personal Representative (LPR)

The statutory income of a LPR (administrator/executor) is subject to income tax at the following flat rate:

Year of Assessment (YA)Tax Rate
From YA 201017%

Tax on Beneficiaries (if income is distributed)

If estate income is distributed to Singapore resident beneficiaries within a stipulated time frame, tax can be paid by the resident beneficiaries at their personal tax rates instead of the tax rate of a legal personal representative.

To qualify, the income has to be distributed before 31 Mar in the year following the year of assessment.

Estate income in 2019


Less distribution in 2020


Chargeable income


Tax at estate level : $1,000 at 17%


The beneficiary will be assessed on the income distributed to him/her ($4,000*) at his/her personal tax rate in the YA 2021 since he/she received it in 2020. Income that has been taxed at the estate level will not be taxed at the beneficiary level when it is distributed in later years.