Individual Tax

The amount of tax an individual must pay depends on his or her tax residency status. In Singapore, the following individuals are considered to be tax residents of the country:


  • Singapore citizens
  • Singapore permanent residents
  • Any foreigner who has worked or stayed in Singapore for 183 days or more


Your chargeable income is the amount remaining after deducting from your assessable income the personal reliefs to which you are entitled. From the Year of Assessment 2018, the total amount of reliefs you can claim is subject to an overall relief cap of $80,000. If you are a resident in Singapore, the rates of tax chargeable are as follows:


Chargeable Income ($)Rate (%)Gross Tax Payable ($)
On the first20,00000
On the next10,0002.0200
On the first30,000200
On the next10,000 3.5350
On the first40,000550
On the next40,0007.02,800
On the first80,0003,350
On the next40,00011.54,600
On the first120,0007,950
On the next40,000156,000
On the first160,00013,950
On the next40,000187,200
On the first200,00021,150
On the next40,000197,600
On the first240,00028,750
On the next40,00019.57,800
On the first280,000208,000
On the next40,000

On the first320,000


Non-Resident Status


A non-resident is an individual who has stayed or worked in the country for under 183 days. Non-residents must pay taxes at the following rates:


Number of days in SingaporeTax rate
60 days or fewer0%
61-182 daysFlat rate of 15% OR
A progressive tax rate capped at 22%–whichever results in the higher amount

Filing Taxes


Similar to corporate income taxes, individuals must file taxes every year with the Inland Revenue Authority of Singapore (IRAS). There are two deadlines to file individual income taxes:


  • E-filing deadline: April 18
  • Paper filing deadline: April 15
  • Form B1 – Employed individuals
  • Form B – Self-employed individuals
  • Form M – Non-resident individuals


If taxes are not paid within 30 days, IRAS will issue a penalty currently at 5%.

How can we help?


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