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Tax Rates for Individual Income Tax

Updated about 1 month agoUsually updated ad-hoc

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%
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

Column legend

Title
Column name
Data type
Unit of measure
Description
FromfromText-Year of Assessment
Chargeable Incomechargeable_incomeText-S$
Tax Ratetax_rateText-Percentages are expressed as a value over 100, i.e. "100" represents 100%

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
          
datasetId = "d_f73055c69144d2e7734c28811d3982aa"
url = "https://data.gov.sg/api/action/datastore_search?resource_id="  + datasetId 
        
response = requests.get(url)
print(response.json())

About this dataset

Licence

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

Agency

IRAS (Inland Revenue Authority of Singapore)

Dataset usage

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API calls