Singapore Tax Rates

Individual Income Tax (Personal Income Tax) – Locals

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:

  • Singapore Citizen (SC) or Singapore Permanent Resident (SPR) who resides in Singapore except for temporary absences; or
  • 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 for a particular YA for Singapore tax purposes.

 
Tax rates for resident individuals
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 2014 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
In access of $320,000
-
20
42,350

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

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

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