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Personal Tax
Individuals who live in Singapore are subject to the following progressive resident tax rates.
If your annual income is $20,000 or more in Singapore, you must file a personal tax return. If the Singapore tax authorities has notified you to file a tax return, you may still be required to do so. Keep in mind that further earned income relief is also provided to further lower the tax due based on age.
Tax Rate
Resident Tax Rates | ||
Chargeable Income | Rate ( % ) | Gross Tax Payable ( $ ) |
On the first 20,000 On the next 10,000 | 0 2 | 0 200 |
On the first 30,000 On the next 10,000 | - 3.5 | 200 350 |
On the first 40,000 On the next 40,000 | - 7 | 550 2,800 |
On the first 80,000 On the next 40,000 | - 11.5 | 3,350 4,600 |
On the first 120,000 On the next 40,000 | - 15 | 7,950 6,000 |
On the first 160,000 On the next 40,000 | - 18 | 13,950 7,200 |
On the first 200,000 On the next 40,000 | - 19 | 21,150 7,600 |
On the first 240,000 On the next 40,000 | - 19.5 | 28,750 7,800 |
On the first 280,000 On the next 40,000 | - 20 | 36,550 8,000 |
On the first 320,000 In excess of 320,000 | - 22 | 44,550 |
(Table obtain from IRAS)
The following criteria also apply to foreign workers in Singapore who wish to have their Singaporean income taxed:
— If you live or work in Singapore for 61 to 182 days during a calendar year, you will be subject to individual income tax at the higher of 15% or resident rates for persons.
— Your income will be taxed at resident rates for persons if you live or work in Singapore for 183 days or more in a year.
— Your income will be taxed at resident rates for persons if you dwell in Singapore or work there continuously for at least 183 days over the course of two years.
— Your income will be taxed at resident rates if you live or work in Singapore for three years in a row.
Deadlines
Paper form : 30 April of the following year
Electronic filing: 30 June of the following year
Tax advisor: 31 March of the second following year
Exemption
Resident: If your annual income is less than S$20,000, you are not required to pay tax.
Foreigner: You won’t owe tax on your income in Singapore if you work there for 60 days or fewer in a year.
Neme：Alice Li
Email：alice.li@corpnergy.com
corpnergy2017@outlook.com
Singapore Contact：+65 81892283
Domestic Contact：18822867201
