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Economy

Tax Rates for Individual Income Tax

Last updated: 08 Sep 2025, 15:05 SGT

IRAS (Inland Revenue Authority of Singapore)
  • With effect from Year of Assessment 2003, the one-off GST rebate of S$250 (available in YA2002) and the personal relief of S$3,000 are no longer available as they have been incorporated into the personal income tax rate structure.
  • For Year of Assessment (YA) 2008, 2009 and 2011, there is a one-off personal tax rebate of 20% given to all tax resident individuals, up to S$2,000 per taxpayer.
  • For Year of Assessment 2013, a personal tax rebate of up to a maximum of S$1,500 is given to all tax resident individuals as follows:
    • 30% rebate for taxpayers of age below 60 years as at 31 December 2012
    • 50% rebate for taxpayers of age 60 years and above as at 31 December 2012
  • For Year of Assessment 2015, a personal tax rebate of 50% of tax payable, up to a maximum of S$1,000, is granted to all tax resident individuals.
  • For Year of Assessment 2017, a personal tax rebate of 20% of tax payable, up to a maximum of S$500, is granted to all tax resident individuals.
  • 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.
  • For Year of Assessment 2019, a personal tax rebate of 50% of tax payable, up to a maximum of S$200, is granted to all tax resident individuals.
  • As announced during Budget 2022, individual income tax rates will be revised from YA2024 onwards. More details on the new tax rates can be found here. https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates
  • For Year of Assessment 2024, a personal tax rebate of 50% of tax payable, up to a maximum of S$200, is granted to all tax resident individuals.
  • For Year of Assessment 2025, a personal tax rebate of 60% of tax payable, up to a maximum of S$200, is granted to all tax resident individuals.

Data explorer

TaxRatesforIndividualIncomeTax.csv (54 rows, 1.5 KB)

From
Text
Chargeable Income
Text
Tax Rate
Text
(Null)0.0%
200313.0%
201216.7%
201720.4%
202424.1%
(Null)0.0%
(Null)0.0%
20030 - 20,0000
200320,001 - 30,0004
200330,001 - 40,0006
200340,001 - 80,0009
200380,001 - 160,00015
2003160,001 - 320,00019
2003More than 320,00022
20060 - 20,0000
200620,001 - 30,0003.75
200630,001 - 40,0005.75
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_f73055c69144d2e7734c28811d3982aa
  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.

import requests
          
dataset_id = "d_f73055c69144d2e7734c28811d3982aa"
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 Rates for Individual Income Tax (2025) [Dataset]. data.gov.sg. Retrieved May 20, 2026 from https://data.gov.sg/datasets/d_f73055c69144d2e7734c28811d3982aa/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sgmelissa_lim@iras.gov.sg

Created on

27 Jun 2016

Licence

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

Agency

IRAS (Inland Revenue Authority of Singapore)