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Government Operating Revenue

Last updated: 25 Feb 2026, 20:26 SGT

MOF (Ministry of Finance)

Operating Revenue refers to Government receipts credited to the Consolidated Revenue Account and Development Fund Account, excluding Investment and Interest Income, and Capital Receipts (lumpy and less regular in timing). The main components are Tax Revenue and Fees and Charges.

Withholding Tax - A non-resident is liable to pay income tax on Singapore-sourced income. Under the law, when payment of a specified nature (e.g. royalty, interest, etc.) is made to a non-resident company or individual, the payer must withhold a percentage of that payment and pay the amount withheld to IRAS. The amount withheld is the Withholding Tax.

Asset Taxes refer to Property Tax and Estate Duty. Property Tax is a tax on the ownership of property and is payable by all property owners on the properties owned by them. Estate Duty is a tax on the total market value of a person's assets (cash and non-cash) at the date of his or her death. Estate Duty does not apply to a person who dies on or after 15 February 2008, although there are still some collections from the estates of people who had passed away earlier.

Customs Duties refer to taxes on goods imported into Singapore, excluding excise duty. In Singapore, Customs Duties are principally imposed on alcoholic products.

Excise Duties refer to taxes on goods, whether manufactured in Singapore or elsewhere. In Singapore, Excise Duties are imposed principally on tobacco, petroleum products, motor vehicles and liquor.

Motor Vehicle Taxes comprise additional registration fees, road tax, special tax on heavy-oil engines, passenger vehicle seating fees and non-motor vehicle licences, but exclude excise duties on motor vehicles which are classified under Customs, Excise and Carbon Taxes.

Stamp Duty is a tax imposed on commercial and legal documents relating to unlisted stocks and shares and immovable property.

Foreign Worker Levy is a tax to regulate the number of foreigners in Singapore.

Water Conservation Tax is a tax to encourage water conservation.

Prior to FY2020, Other Taxes comprise Foreign Worker Levy, Water Conservation Tax, Development Charge and Annual Tonnage Tax. From FY2020 onwards, Other Taxes comprise Development Charge (FY2020 and FY2021) / Land Betterment Charge (FY2022 onwards) and Annual Tonnage Tax.

Fees and Charges (Excluding Vehicle Quota Premiums) include licenses, permits, services rendered, goods supplied and rental. Prior to FY2026, it also included collections from fines and penalties and reimbursements.

Others include miscellaneous operating revenue. From FY2026 onwards, this also includes fines and penalties, and reimbursements.

Year-on-year comparison for Fees and Charges (Excluding Vehicle Quota Premiums) and Others between FY2025 and FY2026 may not be meaningful due to changes in scope (see explanatory notes in the Revenue and Expenditure Estimates for the Financial Year 2026/2027 published by the Ministry of Finance).

Figures may not add up due to rounding.

Data explorer

GovernmentOperatingRevenue.csv (434 rows, 21.8 KB)

Financial Year
Text
Actual Revised Estimated
Text
Class
Text
Type
Text
Amount In Millions
Numeric
Percent Of Gdp
Numeric
(Null)0.0%
20203.7%
20213.7%
20223.7%
20233.7%
(Null)0.0%
Actual92.6%
Revised3.7%
Estimated3.7%
(Null)0.0%
Tax79.3%
Fees and Charges13.8%
Others6.9%
(Null)0.0%
Others6.9%
Stamp Duty6.9%
Asset Taxes6.9%
Other Taxes6.9%
(Null)0.0%
(Null)0.0%
0.0079.4%
0.0018.8%
0.0068.8%
0.0097.8%
1997ActualTaxAsset Taxes23350.016
1997ActualTaxBetting Taxes12960.009
1997ActualTaxCorporate Income Tax68090.045
1997ActualTaxCustoms, Excise and Carbon Taxes16330.011
1997ActualFees and ChargesFees and Charges (Excluding Vehicle Quota Premiums)22010.015
1997ActualTaxGoods and Services Tax19270.013
1997ActualTaxMotor Vehicle Taxes17430.012
1997ActualTaxOther Taxes21940.015
1997ActualOthersOthers21700.014
1997ActualTaxPersonal Income Tax23480.016

Column legend

Title
Column name
Data type
Unit of measure
Description
Financial Yearfinancial_yearText--
Actual Revised Estimatedactual_revised_estimatedText--
ClassclassText--
TypetypeText--
Amount In Millionsamount_in_millionsNumeric--
Percent Of Gdppercent_of_gdpNumeric--
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_d6cd701a67607ac9d4f3d469d8c815e5"
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.

Ministry of Finance. (2016). Government Operating Revenue (2026) [Dataset]. data.gov.sg. Retrieved March 18, 2026 from https://data.gov.sg/datasets/d_d6cd701a67607ac9d4f3d469d8c815e5/view

About this dataset

Contact

mof_qsm@mof.gov.sg

Created on

24 Mar 2016

Licence

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

Agency

MOF (Ministry of Finance)