If you work in Singapore and you are in Singapore for 183days or more
Different tax rates apply for tax residents and non-residents. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:
Otherwise, you will be treated as a non-resident for a particular YA for Singapore tax purposes.
Employment income
Your employment income is taxed at 15% or resident rate, whichever gives rise to a higher tax amount.
Director`s fees, consultation fees & all other income
The director`s fees, consultation fees and all other income that you received will be taxed at 20% from YA 2005 onwards.
For YA 2003 and YA 2004, director`s fees, consultation fees and all other income are taxed at 22%.
For YA 2007 to 2011
Chargeable Income | Rate (%) | Gross Tax Payable ($) |
---|---|---|
First $20,000 Next $10,000 |
0 3.50 |
0 350 |
First $30,000 Next $10,000 |
- 5.50 |
350 550 |
First $40,000 Next $40,000 |
- 8.50 |
900 3400 |
First $80,000 Next $80,000 |
- 14 |
4300 11200 |
First $160,000 Next $160,000 |
- 17 |
15500 27200 |
First $320,000 Next $320,000 |
- 20 |
42700 |
For YA 2012 to 2016
Chargeable Income | Rate (%) | Gross Tax Payable ($) |
---|---|---|
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 Above $320,000 |
- 20 |
42,350 |
From YA 2017 onwards
Chargeable Income | Rate (%) | Gross Tax Payable ($) |
---|---|---|
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 |
For YA 2008, a personal income tax rebate of 20%, up to a maximum of $2,000 is granted.
For YA 2009, a personal income tax rebate of 20%, up to a maximum of $2,000 is granted.