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Tax Arrears, Annual

Tax Arrears by Tax Type

Economy

Tax Arrears by Tax Type

Last updated: 04 Sep 2024, 00:16 SGT

IRAS (Inland Revenue Authority of Singapore)
  • Starting from FY2004/05, tax arrears for previous year excludes inactive arrears. Inactive arrears are those where all enforcement actions appropriate to these cases have been applied but tax recovery has not been successful. These cases include strike-off, deregistration, dissolution, receivership, liquidation or judicial management in the case of companies, and bankruptcy or death in the case of individuals.
  • Starting from FY2014/15, property tax arrears are reported on a calendar year basis to better align it with the annual cycle of property tax bills due on 31 January.
  • Starting from FY2015/16, tax arrears include taxes assessed in past years which are under instalment arrangement.
  • We have updated the statistics from FY2015/16 onwards to include additional data for completeness. Revisions were not made to prior years due to data availability limitations.

Chart: Total Arrears by Tax Type

Data explorer

TaxArrearsbyTaxType.csv (162 rows, 10.4 KB)

Financial Year
Year (YYYY)
Tax Type
Text
Arrears Arising in
Text
Tax Arrears
Numeric
(Null)0.0%
20094.9%
20104.9%
20114.9%
20124.9%
(Null)0.0%
Property Tax Arrears27.2%
Goods & Services Tax Arrears27.2%
Corporate Income Tax Arrears18.5%
Individual Income Tax Arrears18.5%
(Null)0.0%
Current Financial Year50.0%
Previous Financial Years50.0%
(Null)0.0%
2002Income Tax (Individual and Corporate Income Tax) ArrearsPrevious Financial Years893016
2002Income Tax (Individual and Corporate Income Tax) ArrearsCurrent Financial Year247325
2002Property Tax ArrearsPrevious Financial Years29044
2002Property Tax ArrearsCurrent Financial Year45412
2002Goods & Services Tax ArrearsPrevious Financial Years264796
2002Goods & Services Tax ArrearsCurrent Financial Year90021
2003Income Tax (Individual and Corporate Income Tax) ArrearsPrevious Financial Years991555
2003Income Tax (Individual and Corporate Income Tax) ArrearsCurrent Financial Year155902
2003Property Tax ArrearsPrevious Financial Years26246
2003Property Tax ArrearsCurrent Financial Year39303

Column legend

Title
Column name
Data type
Unit of measure
Description
Financial Yearfinancial_yearYear (YYYY)-Financial year starts on 1 April and ends on 31 March
Tax Typetax_typeText--
Arrears Arising inarrears_typeText--
Tax Arrearstax_arrearsNumericS$ ThousandThe unit of measure is S$ Thousand.
Google colab link
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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_826a5ab77f5de4da99fc5563b204821b"
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). Tax Arrears by Tax Type (2024) [Dataset]. data.gov.sg. Retrieved June 18, 2025 from https://data.gov.sg/datasets/d_826a5ab77f5de4da99fc5563b204821b/view

About this dataset

Contact

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

Created on

02 Sep 2016

Licence

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

Agency

IRAS (Inland Revenue Authority of Singapore)