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Collection: Reliefs and Allowances for Taxable Individuals, Annual

Dataset: Reliefs and Allowances For Taxable Individuals

Economy

Reliefs and Allowances For Taxable Individuals

IRAS (Inland Revenue Authority of Singapore)

  • From Year of Assessment 2018, the total amount of personal income tax reliefs which an individual can be allowed is subject to an overall relief cap of S$80,000 per year.

  • Life Insurance Relief was previously known as Life Assurance Relief.

  • Sibling Relief (Disability) was previously known as Handicapped Brother/ Sister Relief.

  • From YA2025, Child Relief is presented as two separate components - Qualifying Child Relief and Working Mother's Child Relief.

  • Foreign Maid Levy Relief has been discontinued with effect from YA2025.

  • 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.

Data from 2004 to 2025

Last updated 7 days ago (2 Sep 2026)

Chart: Net Tax Assessed

Data explorer

ReliefsandAllowancesForTaxableIndividuals.csv (22 rows, 1.3 KB)

Year of Assessment
Year (YYYY)
Assessable Income
Text
Reliefs
Text
Chargeable Income
Text
Gross Tax
Text
Tax Set Offs
Text
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%
20045332981799019324342788535436554163043127351
200555845405100729144577249138787433665313512212
200661011271105176045049366742665753473143919261
200769985814115160145846980049182283399044578324
200883962284129909377097134762948718126755482196
200991533925155069887602693765648025498856014917
20109121652115610730756057916309670375426272128
2011103662923172961658636675873967556347186762037
201211680830919022217977860927741424463217695103
20131254840382061774310486629581806777169897463688
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_dbd0c510ff4bb473d7f4a3843f391a65
  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.

Adding an API key gives you higher rate limits and priority support. Log in to create your API key.

import requests
          
dataset_id = "d_dbd0c510ff4bb473d7f4a3843f391a65"
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). Reliefs and Allowances For Taxable Individuals (2026) [Dataset]. data.gov.sg. Retrieved September 9, 2026 from https://data.gov.sg/datasets/d_dbd0c510ff4bb473d7f4a3843f391a65/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)