Income tax rates depend on an individual's tax residency status. Find out the income tax rate that is applicable to you.

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 (excludes director of a company) for 183 days or more in the year preceding the YA.

Otherwise, you will be treated as a non-resident of Singapore for tax purposes.

Singapore's personal income tax rates for resident taxpayers are progressive. This means higher income earners pay a proportionately higher tax, with the current highest personal income tax rate at 22%.

Resident tax rates

From YA 2017 onwards

Chargeable IncomeIncome Tax 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
-
18

13,950
7,200

First $200,000
Next $40,000
-
19
21,150
7,600
First $240,000
Next $40,000
-
19.5
28,750
7,800
First $280,000
Next $40,000
-
20
36,550
8,000
First $320,000
In excess of $320,000
-
22
44,550

Personal tax rebate

YA 2019

For YA 2019, a Personal Tax Rebate of 50% of tax payable, up to maximum of $200 was granted to tax residents.

YA 2017

For YA 2017, a Personal Tax Rebate of 20% of tax payable, up to maximum of $500 was granted to tax residents.

For YA 2014 to YA 2016

Chargeable Income Income Tax 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
In excess of $320,000
-
20
42,350

Personal tax rebate

For YA 2015, a Personal Tax Rebate of 50% of tax payable, up to maximum of $1,000 was granted to tax residents.

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

You may also use the Tax Calculator for Resident Individuals (XLS, 96KB) to estimate your tax payable.

Non-resident tax rates

Taxes on employment income

The employment income of non-residents 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

From YA 2017, the tax rates for non-resident individuals (except certain reduced final withholding tax rates) has been raised from 20% to 22%. This is to maintain parity between the tax rates of non-resident individuals and the top marginal tax rate of resident individuals.

S/NType of incomeNon-resident individual tax rate/withholding tax rate from YA 2017
1.Director's remuneration

22%

See Tax Obligations for Non-Resident Directors

2.Income derived from activity as a non-resident professional (consultant, trainer, coach, etc.)

15% of gross income or 22% of net income

See Taxable Income of Non-Resident Professionals

3.Income derived from activity as a non-resident public entertainer (artiste, musician, sportsman, etc.)

10% concessionary rate (No change)

See Tax for Non-Resident Public Entertainers

4.Other income (e.g. rental income derived from a Singapore property)

22%

5.SRS withdrawal by a non-citizen Supplementary Retirement Scheme (SRS) member

22%

See Withholding Tax on SRS

6.Interest, royalty, etc.

Reduced final withholding tax rate (subject to conditions) as follows:
Interest: 15%
Royalty: 10%

OR

22% if reduced final withholding tax rate is not applicable.

See Withholding Tax Rates for Individuals (PDF, 262KB)

7.Pension 22%

 

You may use the Tax Calculator for Non-Resident Individuals (XLS, 91KB) to estimate your tax payable.