Individual Tax Rates for Singapore Resident

Progressive Personal Tax in Singapore

Individual Tax Rates Table

The Individual Tax Rates range from 0% for income of not more than SGD20,000 to 22% for income of SGD320,000 and above. Below is the table showing the Progress Tax Rates in Singapore with effect from Year of Assessment 2017.

Year of Assessment 2017 Onwards

Chargeable Income	Income Tax Rate (%)	Gross Tax Payable (SGD)
On the first 20,000	0	0
On the next 10,000	2	200
On the first 30,000	-	200
On the next 10,000	3.5	350
On the first 40,000	-	550
On the next 40,000	7	2,800
On the first 80,000	-	3,350
On the next 40,000	11.5	4,600
On the first 120,000	-	7,950
On the next 40,000	15	6,000
On the first 160,000	-	13,950
On the next 40,000	18	7,200
On the first 200,000	-	21,150
On the next 40,000	19	7,600
On the first 240,000	-	28,750
On the next 40,000	19.5	7,800
On the first 280,000	-	36,550
On the next 40,000	20	8,000
On the first 320,000	-	44,550
In excess of 320,000	22

Year of Assessment 2013 to 2016

Chargeable Income	Income Tax Rate (%)	Gross Tax Payable (SGD)
On the first 20,000	0	0
On the next 10,000	2	200
On the first 30,000	-	200
On the next 10,000	3.5	350
On the first 40,000	-	550
On the next 40,000	7	2,800
On the first 80,000	-	3,350
On the next 40,000	11.5	4,600
On the first 120,000	-	7,950
On the next 40,000	15	6,000
On the first 160,000	-	13,950
On the next 40,000	17	6,800
On the first 200,000	-	20,750
On the next 120,000	18	21,600
On the first 320,000	-	42,350
In excess of 320,000	20

Tax Rebate from Year of Assessment 2013 to 2017

Year of Assessment	Rebate - Percentage of Tax Payable	Maximum Rebate (Capping)
2013	30% for Individuals less than 60 Years Old 50% for Individuals 60 Years Old or more	SGD1,500
2014	Nil	Nil
2015	50%	SGD1,000
2016	Nil	Nil
2017	20%	SGD500

Personal Relief for Year of Assessment 2017 onwards - General Guide

Types of Personal Relief	Basic Conditions	SGD
Earned income relief	- Under age 55	1,000
	- 55 to age 59	6,000
	- Age 60 and above	8,000
Handicapped earned	- Under age 55	4,000
income relief	- 55 to age 59	10,000
	- Age 60 and above	12,000
Spouse/handicapped spouse relief		2,000 / 5,500
Child/handicapped child relief	- Qualifying child relief (each)	4,000 / 7,500
Dependent parent/	- Living with taxpayer in the same household (each parent)	9,000 / 14,000
handicapped parent relief	- Not living with taxpayer in the same household (each parent)	5,500 /10,000
Handicapped sibling relief		5,500
Course fee relief		5,500
CPF cash top-up relief	- By self or employer to self's account	Up to 7,000
	- To spouse, sibling, parents' and grandparents' account	Up to 7,000
Foreign maid levy	- Without foreign domestic worker levy concession	Up to 6,360
	- With foreign domestic worker levy concession	Up to 1,920
Grandparent caregiver relief		3,000
NSman relief	- No in-camp training in previous year (non-key appointment holder)	1,500
	- Attended in-camp training in previous year (non-key appointment holder)	3,000
	- No in-camp training in previous year (key appointment holder)	3,500
	- Attended in-camp training in previous year (key appointment holder)	5,000
NSman (wife/parent) relief		750
CPF relief	- Age 50 and below	Up to 20,400
Supplementary Retirement	- Singaporean/Singapore permanent resident	Up to 15,300
Scheme (SRS) relief	- Foreigner	Up to 35,700

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