Singapore Personal Tax Guide

Income Tax rates are on the individual tax residency dependence.

  1. A Singapore citizen or Permanent resident who resides in Singapore and earn income in Singapore, except for temporary absences.
  2. A Foreigner who worked in Singapore for 183 days or more in the previous year (the year before the YA). It excludes the director of a company.

Resident Tax Rates:

From YA 2017 onwards

Chargeable IncomeIncome Tax Rate (%)Gross Tax Payable ($)
First $20,000--
Next $10,0002200
First $30,000-200
Next $10,0004350
First $40,000-550
Next $40,00072,800
First $80,000-3,350
Next $40,000124,600
First $120,000-7,950
Next $40,000156,000
First 160,000-13,950
Next $40,000187,200
First $200,000-21,150
Next $40,000197,600
First $240,000-28,750
Next $40,000207,800
First $280,000-36,550
Next $40,000208,000
First $320,000-44,550
In excess of $320,00022-

Tax for Non-Residents

The non-residents employment income is tax at a flat rate of 15% or the progressive resident’s tax rates (refer to the tax table as shown below), whichever is the higher taxable amount.

Taxes on Director’s fee, consultation fees, and all other income.

From YA 2017, the tax rates for non-resident individuals is at 22% (except certain reduced withholding tax rates).

 Type of IncomeNon-residents individual tax rate/ withholding tax rate from YA 2017
1Directors remuneration22%
2Income derived from activity as a non-resident professional (consultant, trainer, coach, etc.)15% of gross or 22% of net income
3Income derived from activity as a non-residents public entertainer (artiste, musician, sportsman, etc.)10% concessionary rate (No charge) for details please refer to IRAS website non-resident public entertainers
4Other income e.g. rental income derived from Singapore property22%
5SRS withdrawal by a non-citizen SRS member22%
6Interest, royalty, etc.Reduced final withholding tax rate (subject to conditions) as follows: Interest: 15% Royalty: 10% or 22% if the reduced final withholding tax rate is not applicable.