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Collection: Reliefs and Allowances for Taxable Individuals, Annual

Dataset: Tax Set-offs For Taxable Individuals By Type of Tax Set-offs

Economy

Tax Set-offs For Taxable Individuals By Type of Tax Set-offs

IRAS (Inland Revenue Authority of Singapore)

Data from 2004 to 2025

Last updated 7 days ago (2 Sep 2026)

Chart: YA2025 Total Tax Set-offs by Type of Tax Set-offs

Data explorer

TaxSetoffsForTaxableIndividualsByTypeofTaxSetoffs.csv (117 rows, 4.7 KB)

Year of Assessment
Year (YYYY)
Type of Tax Set-offs
Text
No. of Claimants
Numeric
Amount
Numeric
(Null)0.0%
20046.0%
20056.0%
20086.0%
20096.0%
(Null)0.0%
Double Taxation Relief/ Tax Credit18.8%
Tax Remitted17.9%
Parenthood Tax Rebate13.7%
Tax Deducted at Source13.7%
(Null)22.2%
(Null)0.0%
2004Dividends Set-off379159
2004Other Tax Deducted at Source1463
2004Non-resident Relief (Section 40)531
2004Double Taxation Relief/ Tax Credit22981
2004Tax Remitted2130
2004Tax Rebate0
2004Commonwealth Tax Relief/ Other Set-off10040
2005Dividends Set-off347839
2005Other Tax Deducted at Source2157
2005Non-resident Relief (Section 40)741
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_1ff7566f5c1ffa0e27f799b16a5ad1d9
  2. 2. Click on the button below

Sample OpenAPI query

This code can be used to test a sample API query. It retrieves the data catalogue of this dataset. For a complete guide on query parameters and syntax, please refer to the API documentation. Try it out on your browser to see the response schema.

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import requests
          
dataset_id = "d_1ff7566f5c1ffa0e27f799b16a5ad1d9"
url = "https://data.gov.sg/api/action/datastore_search?resource_id="  + dataset_id 
        
response = requests.get(url)
print(response.json())

Citation

This dataset can be reused and cited in research publications.

Inland Revenue Authority of Singapore. (2015). Tax Set-offs For Taxable Individuals By Type of Tax Set-offs (2026) [Dataset]. data.gov.sg. Retrieved September 9, 2026 from https://data.gov.sg/datasets/d_1ff7566f5c1ffa0e27f799b16a5ad1d9/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sgmelissa_lim@iras.gov.sg

Created on

27 Oct 2015

Licence

Free forever for personal or commercial use, under the Open Data Licence.

Agency

IRAS (Inland Revenue Authority of Singapore)