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.

Example: Income Earned in 2020 Must Be Distributed Before 31 Mar 2022

Estate income in 2020


Less distribution in 2021


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 2022 since he/she received it in 2021. Income that has been taxed at the estate level will not be taxed at the beneficiary level when it is distributed in later years.