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Collection: Income of Companies by Income Type, Annual

Dataset: Chargeable Income of Companies by Tax Group

Economy

Chargeable Income of Companies by Tax Group

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 onwards, 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.
  • Taxable Group means those companies with net tax payable after taking into account allowable tax credits, tax remission, tax rebates and tax deducted at source.
  • 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 2003 to 2024

Last updated 7 days ago (2 Sep 2026)

Chart: Chargeable Income by Tax Group

Data explorer

ChargeableIncomeofCompaniesbyTaxGroup.csv (44 rows, 4.7 KB)

Year of Assessment
Year (YYYY)
Tax Group
Text
No. of Companies Assessed
Numeric
Total Income
Numeric
Approved Donations
Numeric
Assessable Income
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%
Taxable Group50.0%
Non-Taxable Group50.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)77.3%
(Null)18.2%
(Null)18.2%
(Null)18.2%
(Null)18.2%
(Null)18.2%
(Null)18.2%
(Null)18.2%
(Null)18.2%
(Null)18.2%
2003Non-Taxable Group76265-157950563035-15798091
2003Taxable Group28538444283341716544411169
2004Non-Taxable Group77484-2202670361064-22087766
2004Taxable Group29360362067001952436187176
2005Non-Taxable Group80653-2040604876668-20482716
2005Taxable Group29095433100671846343291604
2006Non-Taxable Group82535-2218645063207-22249657
2006Taxable Group32032492597492852649231223
2007Non-Taxable Group87157-332076026406142590103759486841363999351222238815741375128489-54083
2007Taxable Group36401650601668087264979294630173202591341043629878191067060610022732233369444997
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_f36528163c50ec58405f963595edf875
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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.

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import requests
          
dataset_id = "d_f36528163c50ec58405f963595edf875"
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 by Tax Group (2026) [Dataset]. data.gov.sg. Retrieved September 9, 2026 from https://data.gov.sg/datasets/d_f36528163c50ec58405f963595edf875/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sgmelissa_lim@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)