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

Tax on the estate income can be paid by Singapore resident beneficiaries at their personal tax rates instead of the tax rate of a legal personal representative if the distribution conditions are met.

The income has to be distributed before 31 Mar in the year following the year of assessment.

Example: Income Earned in 2022 Must Be Distributed Before 31 Mar 2024

Estate income in 2022


Less distribution in 2023


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 2024 since he/she received it in 2023.

If income is taxed at the estate level, it will not be taxed at the beneficiary level when it is distributed in later years.

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