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HomeDatasets
Income of Companies by Income Type, Annual

Chargeable Income of Companies

Economy

Chargeable Income of Companies

Last updated: 03 Sep 2024, 16:59 SGT

IRAS (Inland Revenue Authority of Singapore)
  • Approved Donations refers to the total tax deductions granted in respect of qualifying donations. For the Year of Assessment (YA)2010 to YA2015 and YA2017 to YA2022, the amount of tax deduction granted is 2.5 times the amount of qualifying donation made. For YA2016, the amount of tax deduction granted is 3 times.
  • Chargeable Income is the taxable income of a company less allowable or approved deductions such as business losses, expenses, capital allowances, donations and claims for tax reliefs and tax exemptions. Chargeable income is zero if total deduction is more than total income.
  • There will be differences between the Net Tax Assessed (NTA) and the Tax Collection published on data.gov.sg. NTA is the net tax assessed to be payable or repayable by an entity after taking into account allowable tax credits, tax remission, tax rebates and tax deducted at source, for a specific tax period. This might be different from the amount of tax collected as the taxes could be collected or refunded across different Financial Years (FY) due to taxpayers paying their taxes via GIRO instalments or having their past years’ assessments reviewed.

Chart: Chargeable Income

Data explorer

ChargeableIncomeofCompanies.csv (16 rows, 1.8 KB)

Year of Assessment
Year (YYYY)
No. of Companies Assessed
Numeric
Total Income
Numeric
Approved Donations
Numeric
Chargeable Income before Reliefs and Exemption
Numeric
Group Relief
Numeric
Loss Carry-back Relief
Numeric
Full/ Partial Tax Exemption
Numeric
Chargeable Income
Numeric
Gross Tax Payable
Numeric
Tax Deducted at Source
Numeric
Other Tax Set-offs
Numeric
Net Tax Assessed
Numeric
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
200712355831852563144932692383041006121271001705042665000411105876314160242518259390914
2008132335417894223046078207891814299784576236973187690586011572243114468128292210144640
20091476063125718464232882021450296097449397415747074853609111526774856638709310717018
20101557902040079987050981163272237480589035422518574474247106941563969539230810262153
201116121125895750120538293486773367411879130440828085325245120989102097880000811277925
2012169784381394521094624108046347415852975543475182399060452137711482184455097913198325
2013174599247214702089240109638040537305159684505091699154390136745672500799131112658249
201418388822516587232532211284362346942596021354347351026544161394650516350103392912896226
201519872726014675238703612117384955525977172658715521096779741486993612469160407413253393
20162073172440152830960691290468545418286601285994528117573912156545159884180909013835540

Column legend

Title
Column name
Data type
Unit of measure
Description
Year of Assessmentyear_of_assessmentYear (YYYY)--
No. of Companies Assessedno_of_companies_assessedNumeric--
Total Incometotal_incomeNumericS$ ThousandThe unit of measure is S$ Thousand.
Approved DonationsdonationsNumericS$ ThousandThe unit of measure is S$ Thousand.
Chargeable Income before Reliefs and Exemptionci_before_reliefs_exemptionNumericS$ ThousandThe unit of measure is S$ Thousand.
Group Reliefgroup_reliefNumericS$ ThousandThe unit of measure is S$ Thousand.
Loss Carry-back Reliefloss_carryback_reliefNumericS$ ThousandThe unit of measure is S$ Thousand.
Full/ Partial Tax Exemptiontax_exemptionNumericS$ ThousandThe unit of measure is S$ Thousand.
Chargeable IncomeciNumericS$ ThousandThe unit of measure is S$ Thousand.
Gross Tax Payablegross_tax_payableNumericS$ ThousandThe unit of measure is S$ Thousand.
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_5fb6c63912ced676d4a99dc03c4e6b6e
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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.

import requests
          
dataset_id = "d_5fb6c63912ced676d4a99dc03c4e6b6e"
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. (2016). Chargeable Income of Companies (2024) [Dataset]. data.gov.sg. Retrieved July 1, 2025 from https://data.gov.sg/datasets/d_5fb6c63912ced676d4a99dc03c4e6b6e/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sgtan_pei_ting@iras.gov.sg

Created on

30 Aug 2016

Licence

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

Agency

IRAS (Inland Revenue Authority of Singapore)