What is Personal Income Tax (Singapore)?
Singapore residents pay progressive income tax from 0% to 24% (above S$1 million). Non-residents pay flat 24% or 15% on employment income, whichever is higher. Filing deadline: 18 April (e-filing) each year.
Current Rate (Year of Assessment (preceding-year basis))
0% to 24% (residents); flat 24% or 15% (non-residents)
Example
A Singapore Citizen earning S$90,000 gross with S$15,000 in personal reliefs has chargeable income of S$75,000. Tax payable is approximately S$5,650 under the resident tax table (effective rate about 6.3%).
How Personal Income Tax (Singapore) works in Singapore
**Singapore Personal Income Tax Overview**
Singapore residents are taxed on a progressive scale. Tax rates range from 0% for the first S$20,000 of chargeable income to 24% for chargeable income exceeding S$1 million. The resident tax table for key bands: S$0-S$20,000 at 0%; S$20,001-S$30,000 at 2%; S$30,001-S$40,000 at 3.5%; S$40,001-S$80,000 at 7%; S$80,001-S$120,000 at 11.5%; S$120,001-S$160,000 at 15%; S$160,001-S$200,000 at 18%; S$200,001-S$240,000 at 19%; S$240,001-S$280,000 at 19.5%; S$280,001-S$320,000 at 20%; above S$320,000 at 22%; above S$500,000 at 23%; above S$1,000,000 at 24%.
**Tax Residency**
An individual is a Singapore tax resident if: (1) they are a Singapore Citizen or PR who normally resides in Singapore (except for temporary absences), or (2) they were physically present or employed in Singapore for at least 183 days in the preceding year.
**Non-Resident Tax**
Non-residents pay the higher of: (a) a flat 24% on total employment income, or (b) 15% on Singapore employment income with no personal reliefs. Certain income types (e.g., board director fees) attract WHT at the 24% rate regardless.
**Personal Reliefs**
Residents can claim various personal reliefs to reduce chargeable income: (1) Earned Income Relief: S$1,000 (below 55), S$6,000 (55-59), S$8,000 (60 and above), (2) CPF Relief: employees' CPF contributions (capped at S$37,740 per year for OW relief), (3) NSman Relief: S$1,500 to S$5,000 for operationally ready National Service men, (4) Parent Relief: S$5,500 per qualifying parent (up to S$9,000 if parent is handicapped), (5) Child Relief: S$4,000 per qualifying child, (6) Course Fees Relief: up to S$5,500 per year for approved courses.
**Filing Obligations and Deadlines**
For most salaried employees under the Auto-Inclusion Scheme (AIS), IRAS pre-populates the tax return with employer-submitted income data. These taxpayers may receive a 'no-action' notification if no other income or reliefs are to be declared. Others must file by 15 April (paper) or 18 April (e-filing). Failure to file attracts composition fines.
**Director's Fees**
Director's fees are assessed in the year they are received or accrued, not the year the services were rendered. This is an important distinction for companies that declare director's fees after the year-end. A director's fee declared and paid in calendar year 2025 is assessed in YA 2025 and must be reported in the individual's YA 2025 tax filing, due April 2026.
Related terms
Singapore's mandatory social security savings scheme for Singapore Citizens and Permanent Residents. Employer contributes 17% and employee contributes 20% for those aged 55 and below, based on ordinary wages up to S$7,400 per month.
Tax withheld by Singapore companies on certain payments to non-resident companies or individuals. Key rates: royalties 10%, interest 15%, technical service fees 17%. No withholding tax on dividends paid by Singapore companies.
Singapore taxes resident companies at a flat rate of 17% on chargeable income. New companies benefit from the Start-Up Tax Exemption (SUTE), and all qualifying companies can access Partial Tax Exemption.
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