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Economy

Tax Rates for Individual Income Tax

Updated 3 months ago

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.

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%
2003	0 - 20,000	0
2003	20,001 - 30,000	4
2003	30,001 - 40,000	6
2003	40,001 - 80,000	9
2003	80,001 - 160,000	15
2003	160,001 - 320,000	19
2003	More than 320,000	22
2006	0 - 20,000	0
2006	20,001 - 30,000	3.75
2006	30,001 - 40,000	5.75

Column legend

Title	Column name	Data type	Unit of measure	Description
From	from	Text	-	Year of Assessment
Chargeable Income	chargeable_income	Text	-	S$
Tax Rate	tax_rate	Text	-	Percentages are expressed as a value over 100, i.e. "100" represents 100%

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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_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 (2024) [Dataset]. data.gov.sg. Retrieved November 22, 2024 from https://data.gov.sg/datasets/d_f73055c69144d2e7734c28811d3982aa/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sg tan_pei_ting@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)

Dataset usage

569
Views

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Downloads

26
API calls