🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 61 (from laksa058)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa061.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical, ml_categories_json AS ml_categories_json, ml_types_json AS ml_types_json, ml_intent_types_json AS ml_intent_types_json, meta_language AS meta_language, attrs_author AS attrs_author, ifNull(toUnixTimestamp(attrs_publish_time), 0) AS attrs_publish_time, ifNull(toUnixTimestamp(attrs_original_publish_time), 0) AS attrs_original_publish_time, ifNull(attrs_is_republished, 0) AS attrs_is_republished, ifNull(attrs_nr_words, 0) AS attrs_nr_words, ifNull(attrs_boilerpipe_nr_words, 0) AS attrs_boilerpipe_nr_words, ifNull(body_ext_links_number, 0) AS body_ext_links_number, ifNull(body_int_links_number, 0) AS body_int_links_number, ifNull(meta_nofollow, 0) AS meta_nofollow, ifNull(meta_noarchive, 0) AS meta_noarchive, ifNull(props_was_rendered, 0) AS props_was_rendered, ifNull(src_redirect, \'\') AS src_redirect, ifNull(download_time_msec, 0) AS download_time_msec, ifNull(download_ttfb_msec, 0) AS download_ttfb_msec, ifNull(download_size, 0) AS download_size FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income\')), getAhrefsUnparsedNoserviceFromURL(\'https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income","crawl_time":1776110185,"first_indexed_time":1586268154,"http_code":200,"src_unparsed":"com,pwc!taxsummaries,\/singapore\/individual\/taxes-on-personal-income s443","src_root_hash":"14452633869970138461","history_drop_reason":null,"meta_title":"Singapore - Individual - Taxes on personal income","meta_descriptions":["Detailed description of taxes on individual income in Singapore"],"attrs_boilerpipe_text":"Income is taxable when it accrues in or is derived from Singapore, whether or not the individual is resident in Singapore. Income derived from sources outside Singapore is only taxable if it is received in Singapore by a resident individual through a partnership in Singapore.\nResident individuals are entitled to certain personal reliefs and deductions and are subject to graduated tax rates ranging from 0% to 24%. Non-resident individuals are not entitled to any personal reliefs and are subject to tax at a flat rate of 24%. As a concession, employment income of non-residents is taxed at the higher of a flat rate of 15% or the graduated resident rates with personal reliefs and deductions. This concession does not apply to non-resident directors.\nIndividual income tax rates\nResidents\nA resident individual's taxable income (after setoff of personal reliefs and deductions) is subject to income tax at progressive rates. Current rates from the year of assessment 2026 (income year 2025) are shown below.\nTaxable income (SGD)\nYear of assessment 2024 onwards\nOver (column 1)\nNot over\nTax on column 1 (SGD)\nPercentage on excess (%) \n0\n20,000\n-\n-\n20,000\n30,000\n-\n2.00\n30,000\n40,000\n200\n3.50\n40,000\n80,000\n550\n7.00\n80,000\n120,000\n3,350\n11.50\n120,000\n160,000\n7,950\n15.00\n160,000\n200,000\n13,950\n18.00\n200,000\n240,000\n21,150\n19.00\n240,000\n280,000\n28,750\n19.50\n280,000\n320,000\n36,550\n20.00\n320,000\n500,000\n44,550\n22.00\n500,000\n1,000,000\n84,150\n23.00\n1,000,000\n199,150\n24.00\nNon-residents\nNon-resident individuals are taxed at a flat rate of 24%, except that employment income is taxed at a flat rate of 15% or at resident rates with personal reliefs and deductions, whichever yields a higher tax. A non-resident director’s remuneration does not qualify for the reduced rate, and withholding tax (WHT) at 24% must be deducted from remuneration paid to a non-resident director.\nLocal income taxes\nThere are no other taxes on income in Singapore.","attrs_markdown":"[![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/dev\/new-pwclogo.ashx?la=en&rev=8c7326c541cd4aa4b9264ef2f98fd55b&revision=8c7326c5-41cd-4aa4-b926-4ef2f98fd55b&hash=7E79140622F6ECB0D2D7911C912CF946CA1980F1)](https:\/\/taxsummaries.pwc.com\/)  [Worldwide Tax Summaries](https:\/\/taxsummaries.pwc.com\/)\n\n- [Home](https:\/\/taxsummaries.pwc.com\/)\n- [Quick Charts]()\n  \n  - [Back](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n  - [Corporate income tax (CIT) rates](https:\/\/taxsummaries.pwc.com\/quick-charts\/corporate-income-tax-cit-rates)\n  - [Corporate income tax (CIT) due dates](https:\/\/taxsummaries.pwc.com\/quick-charts\/corporate-income-tax-cit-due-dates)\n  - [Personal income tax (PIT) rates](https:\/\/taxsummaries.pwc.com\/quick-charts\/personal-income-tax-pit-rates)\n  - [Personal income tax (PIT) due dates](https:\/\/taxsummaries.pwc.com\/quick-charts\/personal-income-tax-pit-due-dates)\n  - [Value-added tax (VAT) rates](https:\/\/taxsummaries.pwc.com\/quick-charts\/value-added-tax-vat-rates)\n  - [Withholding tax (WHT) rates](https:\/\/taxsummaries.pwc.com\/quick-charts\/withholding-tax-wht-rates)\n  - [Capital gains tax (CGT) rates](https:\/\/taxsummaries.pwc.com\/quick-charts\/capital-gains-tax-cgt-rates)\n  - [Net wealth\/worth tax rates](https:\/\/taxsummaries.pwc.com\/quick-charts\/net-wealth-worth-tax-rates)\n  - [Inheritance and gift tax rates](https:\/\/taxsummaries.pwc.com\/quick-charts\/inheritance-and-gift-tax-rates)\n- [Interactive Map](https:\/\/taxsummaries.pwc.com\/interactive-map)\n- [Archives](https:\/\/taxsummaries.pwc.com\/archives)\n- [Advance Print]()\n  \n  - [Back](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n  - [Print current page](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n  - [Print corporate tax summary](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n  - [Print individual tax summary](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n  - [Advanced print](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n- [Glossary]()\n  \n  - [Back](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n  - [Common tax abbreviations](https:\/\/taxsummaries.pwc.com\/glossary\/common-tax-abbreviations)\n  - [Currency codes](https:\/\/taxsummaries.pwc.com\/glossary\/currency-codes)\n\n- [Print current page](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n- [Print corporate tax summary](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n- [Print individual tax summary](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n- [Advanced print](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n\n#### Advanced Print\n×\n\nUse the advanced print options to create a tailored report including your topics of interest across a select group of territories\n\n1\\.\n\n## Select up to 5 territories\n\n- A\n- Albania\n- Algeria\n- Angola\n- Argentina\n- Armenia\n- Australia\n- Austria\n- Azerbaijan\n- B\n- Bahamas, The\n- Bahrain\n- Bangladesh\n- Barbados\n- Belgium\n- Bermuda\n- Bolivia\n- Bosnia and Herzegovina\n- Botswana\n- Brazil\n- Brunei Darussalam\n- Bulgaria\n- C\n- Cabo Verde\n- Cambodia\n- Cameroon, Republic of\n- Canada\n- Cayman Islands\n- Chad\n- Chile\n- China, People's Republic of\n- Colombia\n- Congo, Democratic Republic of the\n- Congo, Republic of\n- Costa Rica\n- Croatia\n- Cyprus\n- Czech Republic\n- D\n- Denmark\n- Dominican Republic\n- E\n- Ecuador\n- Egypt\n- El Salvador\n- Equatorial Guinea\n- Estonia\n- Eswatini\n- Ethiopia\n- F\n- Finland\n- France\n- G\n- Gabon\n- Georgia\n- Germany\n- Ghana\n- Gibraltar\n- Greece\n- Greenland\n- Guatemala\n- Guernsey, Channel Islands\n- Guyana\n- H\n- Honduras\n- Hong Kong SAR\n- Hungary\n- I\n- Iceland\n- India\n- Indonesia\n- Iraq\n- Ireland\n- Isle of Man\n- Israel\n- Italy\n- Ivory Coast (Côte d'Ivoire)\n- J\n- Jamaica\n- Japan\n- Jersey, Channel Islands\n- Jordan\n- K\n- Kazakhstan\n- Kenya\n- Korea, Republic of\n- Kosovo\n- Kuwait\n- L\n- Lao PDR\n- Latvia\n- Lebanon\n- Liberia, Republic of\n- Libya\n- Liechtenstein\n- Lithuania\n- Luxembourg\n- M\n- Macau SAR\n- Madagascar\n- Malaysia\n- Malta\n- Mauritania\n- Mauritius\n- Mexico\n- Moldova\n- Mongolia\n- Montenegro\n- Morocco\n- Mozambique\n- Myanmar\n- N\n- Namibia, Republic of\n- Netherlands\n- New Caledonia\n- New Zealand\n- Nicaragua\n- Nigeria\n- North Macedonia\n- Norway\n- O\n- Oman\n- P\n- Pakistan\n- Palestinian territories\n- Panama\n- Papua New Guinea\n- Paraguay\n- Peru\n- Philippines\n- Poland\n- Portugal\n- Puerto Rico\n- Q\n- Qatar\n- R\n- Romania\n- Rwanda\n- S\n- Saint Lucia\n- Saudi Arabia\n- Senegal\n- Serbia\n- Singapore\n- Slovak Republic\n- Slovenia\n- South Africa\n- Spain\n- Sweden\n- Switzerland\n- T\n- Taiwan\n- Tanzania\n- Thailand\n- Timor-Leste\n- Trinidad and Tobago\n- Tunisia\n- Turkey\n- U\n- Uganda\n- Ukraine\n- United Arab Emirates\n- United Kingdom\n- United States\n- Uruguay\n- Uzbekistan, Republic of\n- V\n- Venezuela\n- Vietnam\n- Z\n- Zambia\n\n2\\.\n\n## Select topic areas\n\n- Overview\n\n- Corporate\n- Select All\n  Unselect All\n\n- Significant developments\n- Taxes on corporate income\n- Corporate residence\n- Other taxes\n- Branch income\n- Income determination\n- Deductions\n- Group taxation\n- Tax credits and incentives\n- Withholding taxes\n- Tax administration\n- Other issues\n\n- Individual\n- Select All\n  Unselect All\n\n- Significant developments\n- Taxes on personal income\n- Residence\n- Other taxes\n- Income determination\n- Deductions\n- Foreign tax relief and tax treaties\n- Other tax credits and incentives\n- Tax administration\n- Sample personal income tax calculation\n- Other issues\n\n3\\.\n\n## Select your format\n\nInclude Cover Page\n\nSort by territory\n\nSort by topic\n\nCancel\n\nPrint\n\nSuccess! Your message has been sent.\n\n×\n\nError! Your message was not sent. Please try again.\n\n×\n\n![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/attachments\/global---chris-wooley.ashx?rev=ac5e5f3223b34096b1afc2a6009c7320&revision=ac5e5f32-23b3-4096-b1af-c2a6009c7320&hash=859B7ADC84DC2CBEC9760E9E6EE7DE6D0A8BFCDF) CW [Chris Wooley]()\n\nWWTS Operations Director, PwC US\n\nPlease contact for general WWTS inquiries.\n\n##### Contact Us\n×\n\n- Territory\n- [![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/dev\/overview-inactive-nav-icon.ashx?rev=dee1bb7128b64699a86a2a3f76847756&revision=dee1bb71-28b6-4699-a86a-2a3f76847756&hash=9005AA450606A6D2D6725C43CAAFA1FE11631251) Overview](https:\/\/taxsummaries.pwc.com\/singapore)\n- [![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/dev\/corporate-inactive-nav-icon.ashx?rev=4a060b4ea71c406f957b576e9e82a306&revision=4a060b4e-a71c-406f-957b-576e9e82a306&hash=57A922613994972AB726331F6DCD6FFA99F32BCF) Corporate]()\n  \n  - [Significant developments](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/significant-developments)\n  - [Taxes on corporate income](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/taxes-on-corporate-income)\n  - [Corporate residence](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/corporate-residence)\n  - [Other taxes](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/other-taxes)\n  - [Branch income](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/branch-income)\n  - [Income determination](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/income-determination)\n  - [Deductions](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/deductions)\n  - [Group taxation](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/group-taxation)\n  - [Tax credits and incentives](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/tax-credits-and-incentives)\n  - [Withholding taxes](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/withholding-taxes)\n  - [Tax administration](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/tax-administration)\n  - [Other issues](https:\/\/taxsummaries.pwc.com\/singapore\/corporate\/other-issues)\n- [![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/dev\/individual-active-nav-icon.ashx?rev=9a49ece4b63d40329971480918c93630&revision=9a49ece4-b63d-4032-9971-480918c93630&hash=D55F0E041D7BE16F8D9758A2EA71A2362AA82DB9) Individual]()\n  \n  - [Significant developments](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/significant-developments)\n  - [Taxes on personal income](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n  - [Residence](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/residence)\n  - [Other taxes](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/other-taxes)\n  - [Income determination](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/income-determination)\n  - [Deductions](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/deductions)\n  - [Foreign tax relief and tax treaties](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/foreign-tax-relief-and-tax-treaties)\n  - [Other tax credits and incentives](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/other-tax-credits-and-incentives)\n  - [Tax administration](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/tax-administration)\n  - [Sample personal income tax calculation](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/sample-personal-income-tax-calculation)\n  - [Other issues](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/other-issues)\n\n# Singapore\n## Individual - Taxes on personal income\nLast reviewed - 08 April 2026\n\nIncome is taxable when it accrues in or is derived from Singapore, whether or not the individual is resident in Singapore. Income derived from sources outside Singapore is only taxable if it is received in Singapore by a resident individual through a partnership in Singapore.\n\nResident individuals are entitled to certain personal reliefs and deductions and are subject to graduated tax rates ranging from 0% to 24%. Non-resident individuals are not entitled to any personal reliefs and are subject to tax at a flat rate of 24%. As a concession, employment income of non-residents is taxed at the higher of a flat rate of 15% or the graduated resident rates with personal reliefs and deductions. This concession does not apply to non-resident directors.\n\n## Individual income tax rates\n### Residents\nA resident individual's taxable income (after setoff of personal reliefs and deductions) is subject to income tax at progressive rates. Current rates from the year of assessment 2026 (income year 2025) are shown below.\n\n|   |   |   |   |\n|---|---|---|---|\n| Taxable income (SGD) | Year of assessment 2024 onwards |   |   |\n| Over (column 1) | Not over | Tax on column 1 (SGD) | Percentage on excess (%) |\n| 0 | 20,000 | \\- | \\- |\n| 20,000 | 30,000 | \\- | 2\\.00 |\n| 30,000 | 40,000 | 200 | 3\\.50 |\n| 40,000 | 80,000 | 550 | 7\\.00 |\n| 80,000 | 120,000 | 3,350 | 11\\.50 |\n| 120,000 | 160,000 | 7,950 | 15\\.00 |\n| 160,000 | 200,000 | 13,950 | 18\\.00 |\n| 200,000 | 240,000 | 21,150 | 19\\.00 |\n| 240,000 | 280,000 | 28,750 | 19\\.50 |\n| 280,000 | 320,000 | 36,550 | 20\\.00 |\n| 320,000 | 500,000 | 44,550 | 22\\.00 |\n| 500,000 | 1,000,000 | 84,150 | 23\\.00 |\n| 1,000,000 |   | 199,150 | 24\\.00 |\n### Non-residents\nNon-resident individuals are taxed at a flat rate of 24%, except that employment income is taxed at a flat rate of 15% or at resident rates with personal reliefs and deductions, whichever yields a higher tax. A non-resident director’s remuneration does not qualify for the reduced rate, and withholding tax (WHT) at 24% must be deducted from remuneration paid to a non-resident director.\n\n## Local income taxes\nThere are no other taxes on income in Singapore.\n\n- [Individual - Significant developments](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/significant-developments)\n- [Individual - Residence](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/residence)\n\n- [Print Current Page](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n- [Print Corporate Tax Summary](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n- [Print Individual Tax Summary](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n- [Advanced Print](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n\nContacts\n\nNews\n\nPrint\n\nSearch\n\n### Singapore contacts\n##### Singapore contacts\n##### Singapore News\n![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/singaporelennon-leesingapore--lennon-leejpg20250612125052376.ashx?rev=a8f2300840434be5865ff823b9362757&revision=a8f23008-4043-4be5-865f-f823b9362757&hash=59ED1706F1E4C8845B8BF17518158B023B33AAD7)\n\n[Lennon Lee]()\n\nTax Leader, PwC Singapore\n\n\\+65 8182 5220\n\n[Email]()\n\n![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/singaporetay-lek-tantan-tay-lekjpg20240708013833592.ashx?rev=06b80135880e4c8797ee02033a4da892&revision=06b80135-880e-4c87-97ee-02033a4da892&hash=54373D42627CBD748F51403809AFDCB42513ABED)\n\n[Tay Lek Tan]()\n\nTax Partner, PwC Singapore\n\n\\+65 9179 2725\n\n[Email]()\n\n![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/attachments\/singapore---paul-lau.ashx?rev=af27b5e77bff41b99fb2176eda4a0a6d&revision=af27b5e7-7bff-41b9-9fb2-176eda4a0a6d&hash=39990542168C259C7CADA92D30B28DAB66A2EE61)\n\n[Paul Lau]()\n\nTax Partner, PwC Singapore\n\n\\+65 8869 8718\n\n[Email]()\n\n![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/singaporelennon-leesingapore--lennon-leejpg20250612125052376.ashx?rev=a8f2300840434be5865ff823b9362757&revision=a8f23008-4043-4be5-865f-f823b9362757&hash=59ED1706F1E4C8845B8BF17518158B023B33AAD7)\n\n[Lennon Lee]()\n\nTax Leader, PwC Singapore\n\n\\+65 8182 5220\n\n[Email]()\n\n![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/singaporetay-lek-tantan-tay-lekjpg20240708013833592.ashx?rev=06b80135880e4c8797ee02033a4da892&revision=06b80135-880e-4c87-97ee-02033a4da892&hash=54373D42627CBD748F51403809AFDCB42513ABED)\n\n[Tay Lek Tan]()\n\nTax Partner, PwC Singapore\n\n\\+65 9179 2725\n\n[Email]()\n\n![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/attachments\/singapore---paul-lau.ashx?rev=af27b5e77bff41b99fb2176eda4a0a6d&revision=af27b5e7-7bff-41b9-9fb2-176eda4a0a6d&hash=39990542168C259C7CADA92D30B28DAB66A2EE61)\n\n[Paul Lau]()\n\nTax Partner, PwC Singapore\n\n\\+65 8869 8718\n\n[Email]()\n\n![](https:\/\/taxsummaries.pwc.com\/-\/media\/world-wide-tax-summaries\/singaporesuk-peng-dingsuk-pengjpg20220404033247829.ashx?rev=94d9b62478c34138a5ca950ed1c32380&revision=94d9b624-78c3-4138-a5ca-950ed1c32380&hash=95536CB82A02ABAAB91FF236D4E5DC4C4699BB06)\n\n[Suk Peng Ding]()\n\nTax Partner, PwC Singapore\n\n\\+65 9729 4016\n\n[Email]()\n\n[View more contacts](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income)\n\n[PwC Singapore Tax services and publications](http:\/\/www.pwc.com\/sg\/en\/tax.html)\n\n[Global Tax Talk On-demand video series providing global tax policy news quickly and concisely](https:\/\/www.pwc.com\/gx\/en\/services\/tax\/tax-policy-administration\/global-tax-talk.html)\n\n[TOP](https:\/\/taxsummaries.pwc.com\/singapore\/individual\/taxes-on-personal-income \"Return to top of the page\")\n\n×\n\nThis site uses cookies to collect information about your browsing activities in order to provide you with more relevant content and promotional materials, and help us understand your interests and enhance the site. 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Please see [www.pwc.com\/structure](https:\/\/www.pwc.com\/structure) for further details.\n\nThis content is for general information purposes only and should not be used as a substitute for consultation with professional advisors.\n\n[Legal notices](https:\/\/www.pwc.com\/gx\/en\/legal-notices.html) [Privacy](https:\/\/www.pwc.com\/gx\/en\/legal-notices\/pwc-privacy-statement.html) [Cookie policy](https:\/\/www.pwc.com\/gx\/en\/legal-notices\/cookie-policy.html) [Legal disclaimer](https:\/\/www.pwc.com\/gx\/en\/legal-notices\/legal-disclaimer.html) [Terms and conditions](https:\/\/www.pwc.com\/gx\/en\/legal-notices\/terms-and-conditions.html) [Support]()","attrs_readable_markdown":"Income is taxable when it accrues in or is derived from Singapore, whether or not the individual is resident in Singapore. Income derived from sources outside Singapore is only taxable if it is received in Singapore by a resident individual through a partnership in Singapore.\n\nResident individuals are entitled to certain personal reliefs and deductions and are subject to graduated tax rates ranging from 0% to 24%. Non-resident individuals are not entitled to any personal reliefs and are subject to tax at a flat rate of 24%. As a concession, employment income of non-residents is taxed at the higher of a flat rate of 15% or the graduated resident rates with personal reliefs and deductions. This concession does not apply to non-resident directors.\n\n## Individual income tax rates\n### Residents\nA resident individual's taxable income (after setoff of personal reliefs and deductions) is subject to income tax at progressive rates. Current rates from the year of assessment 2026 (income year 2025) are shown below.\n\n|   |   |   |   |\n|---|---|---|---|\n| Taxable income (SGD) | Year of assessment 2024 onwards |   |   |\n| Over (column 1) | Not over | Tax on column 1 (SGD) | Percentage on excess (%) |\n| 0 | 20,000 | \\- | \\- |\n| 20,000 | 30,000 | \\- | 2\\.00 |\n| 30,000 | 40,000 | 200 | 3\\.50 |\n| 40,000 | 80,000 | 550 | 7\\.00 |\n| 80,000 | 120,000 | 3,350 | 11\\.50 |\n| 120,000 | 160,000 | 7,950 | 15\\.00 |\n| 160,000 | 200,000 | 13,950 | 18\\.00 |\n| 200,000 | 240,000 | 21,150 | 19\\.00 |\n| 240,000 | 280,000 | 28,750 | 19\\.50 |\n| 280,000 | 320,000 | 36,550 | 20\\.00 |\n| 320,000 | 500,000 | 44,550 | 22\\.00 |\n| 500,000 | 1,000,000 | 84,150 | 23\\.00 |\n| 1,000,000 |   | 199,150 | 24\\.00 |\n### Non-residents\nNon-resident individuals are taxed at a flat rate of 24%, except that employment income is taxed at a flat rate of 15% or at resident rates with personal reliefs and deductions, whichever yields a higher tax. 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Singapore - Individual - Taxes on personal income

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Detailed description of taxes on individual income in Singapore

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Income is taxable when it accrues in or is derived from Singapore, whether or not the individual is resident in Singapore. Income derived from sources outside Singapore is only taxable if it is received in Singapore by a resident individual through a partnership in Singapore. Resident individuals are entitled to certain personal reliefs and deductions and are subject to graduated tax rates ranging from 0% to 24%. Non-resident individuals are not entitled to any personal reliefs and are subject to tax at a flat rate of 24%. As a concession, employment income of non-residents is taxed at the higher of a flat rate of 15% or the graduated resident rates with personal reliefs and deductions. This concession does not apply to non-resident directors. Individual income tax rates Residents A resident individual's taxable income (after setoff of personal reliefs and deductions) is subject to income tax at progressive rates. Current rates from the year of assessment 2026 (income year 2025) are shown below. Taxable income (SGD) Year of assessment 2024 onwards Over (column 1) Not over Tax on column 1 (SGD) Percentage on excess (%) 0 20,000 - - 20,000 30,000 - 2.00 30,000 40,000 200 3.50 40,000 80,000 550 7.00 80,000 120,000 3,350 11.50 120,000 160,000 7,950 15.00 160,000 200,000 13,950 18.00 200,000 240,000 21,150 19.00 240,000 280,000 28,750 19.50 280,000 320,000 36,550 20.00 320,000 500,000 44,550 22.00 500,000 1,000,000 84,150 23.00 1,000,000 199,150 24.00 Non-residents Non-resident individuals are taxed at a flat rate of 24%, except that employment income is taxed at a flat rate of 15% or at resident rates with personal reliefs and deductions, whichever yields a higher tax. A non-resident director’s remuneration does not qualify for the reduced rate, and withholding tax (WHT) at 24% must be deducted from remuneration paid to a non-resident director. Local income taxes There are no other taxes on income in Singapore.

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[Glossary]() - [Back](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income) - [Common tax abbreviations](https://taxsummaries.pwc.com/glossary/common-tax-abbreviations) - [Currency codes](https://taxsummaries.pwc.com/glossary/currency-codes) - [Print current page](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income) - [Print corporate tax summary](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income) - [Print individual tax summary](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income) - [Advanced print](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income) #### Advanced Print × Use the advanced print options to create a tailored report including your topics of interest across a select group of territories 1\. ## Select up to 5 territories - A - Albania - Algeria - Angola - Argentina - Armenia - Australia - Austria - Azerbaijan - B - Bahamas, The - Bahrain - Bangladesh - Barbados - 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Income derived from sources outside Singapore is only taxable if it is received in Singapore by a resident individual through a partnership in Singapore. Resident individuals are entitled to certain personal reliefs and deductions and are subject to graduated tax rates ranging from 0% to 24%. Non-resident individuals are not entitled to any personal reliefs and are subject to tax at a flat rate of 24%. As a concession, employment income of non-residents is taxed at the higher of a flat rate of 15% or the graduated resident rates with personal reliefs and deductions. This concession does not apply to non-resident directors. ## Individual income tax rates ### Residents A resident individual's taxable income (after setoff of personal reliefs and deductions) is subject to income tax at progressive rates. Current rates from the year of assessment 2026 (income year 2025) are shown below. | | | | | |---|---|---|---| | Taxable income (SGD) | Year of assessment 2024 onwards | | | | Over (column 1) | Not over | Tax on column 1 (SGD) | Percentage on excess (%) | | 0 | 20,000 | \- | \- | | 20,000 | 30,000 | \- | 2\.00 | | 30,000 | 40,000 | 200 | 3\.50 | | 40,000 | 80,000 | 550 | 7\.00 | | 80,000 | 120,000 | 3,350 | 11\.50 | | 120,000 | 160,000 | 7,950 | 15\.00 | | 160,000 | 200,000 | 13,950 | 18\.00 | | 200,000 | 240,000 | 21,150 | 19\.00 | | 240,000 | 280,000 | 28,750 | 19\.50 | | 280,000 | 320,000 | 36,550 | 20\.00 | | 320,000 | 500,000 | 44,550 | 22\.00 | | 500,000 | 1,000,000 | 84,150 | 23\.00 | | 1,000,000 | | 199,150 | 24\.00 | ### Non-residents Non-resident individuals are taxed at a flat rate of 24%, except that employment income is taxed at a flat rate of 15% or at resident rates with personal reliefs and deductions, whichever yields a higher tax. A non-resident director’s remuneration does not qualify for the reduced rate, and withholding tax (WHT) at 24% must be deducted from remuneration paid to a non-resident director. ## Local income taxes There are no other taxes on income in Singapore. - [Individual - Significant developments](https://taxsummaries.pwc.com/singapore/individual/significant-developments) - [Individual - Residence](https://taxsummaries.pwc.com/singapore/individual/residence) - [Print Current Page](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income) - [Print Corporate Tax Summary](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income) - [Print Individual Tax Summary](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income) - [Advanced Print](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income) Contacts News Print Search ### Singapore contacts ##### Singapore contacts ##### Singapore News ![](https://taxsummaries.pwc.com/-/media/world-wide-tax-summaries/singaporelennon-leesingapore--lennon-leejpg20250612125052376.ashx?rev=a8f2300840434be5865ff823b9362757&revision=a8f23008-4043-4be5-865f-f823b9362757&hash=59ED1706F1E4C8845B8BF17518158B023B33AAD7) [Lennon Lee]() Tax Leader, PwC Singapore \+65 8182 5220 [Email]() ![](https://taxsummaries.pwc.com/-/media/world-wide-tax-summaries/singaporetay-lek-tantan-tay-lekjpg20240708013833592.ashx?rev=06b80135880e4c8797ee02033a4da892&revision=06b80135-880e-4c87-97ee-02033a4da892&hash=54373D42627CBD748F51403809AFDCB42513ABED) [Tay Lek Tan]() Tax Partner, PwC Singapore \+65 9179 2725 [Email]() ![](https://taxsummaries.pwc.com/-/media/world-wide-tax-summaries/attachments/singapore---paul-lau.ashx?rev=af27b5e77bff41b99fb2176eda4a0a6d&revision=af27b5e7-7bff-41b9-9fb2-176eda4a0a6d&hash=39990542168C259C7CADA92D30B28DAB66A2EE61) [Paul Lau]() Tax Partner, PwC Singapore \+65 8869 8718 [Email]() ![](https://taxsummaries.pwc.com/-/media/world-wide-tax-summaries/singaporelennon-leesingapore--lennon-leejpg20250612125052376.ashx?rev=a8f2300840434be5865ff823b9362757&revision=a8f23008-4043-4be5-865f-f823b9362757&hash=59ED1706F1E4C8845B8BF17518158B023B33AAD7) [Lennon Lee]() Tax Leader, PwC Singapore \+65 8182 5220 [Email]() ![](https://taxsummaries.pwc.com/-/media/world-wide-tax-summaries/singaporetay-lek-tantan-tay-lekjpg20240708013833592.ashx?rev=06b80135880e4c8797ee02033a4da892&revision=06b80135-880e-4c87-97ee-02033a4da892&hash=54373D42627CBD748F51403809AFDCB42513ABED) [Tay Lek Tan]() Tax Partner, PwC Singapore \+65 9179 2725 [Email]() ![](https://taxsummaries.pwc.com/-/media/world-wide-tax-summaries/attachments/singapore---paul-lau.ashx?rev=af27b5e77bff41b99fb2176eda4a0a6d&revision=af27b5e7-7bff-41b9-9fb2-176eda4a0a6d&hash=39990542168C259C7CADA92D30B28DAB66A2EE61) [Paul Lau]() Tax Partner, PwC Singapore \+65 8869 8718 [Email]() ![](https://taxsummaries.pwc.com/-/media/world-wide-tax-summaries/singaporesuk-peng-dingsuk-pengjpg20220404033247829.ashx?rev=94d9b62478c34138a5ca950ed1c32380&revision=94d9b624-78c3-4138-a5ca-950ed1c32380&hash=95536CB82A02ABAAB91FF236D4E5DC4C4699BB06) [Suk Peng Ding]() Tax Partner, PwC Singapore \+65 9729 4016 [Email]() [View more contacts](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income) [PwC Singapore Tax services and publications](http://www.pwc.com/sg/en/tax.html) [Global Tax Talk On-demand video series providing global tax policy news quickly and concisely](https://www.pwc.com/gx/en/services/tax/tax-policy-administration/global-tax-talk.html) [TOP](https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income "Return to top of the page") × This site uses cookies to collect information about your browsing activities in order to provide you with more relevant content and promotional materials, and help us understand your interests and enhance the site. 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Readable Markdown

Income is taxable when it accrues in or is derived from Singapore, whether or not the individual is resident in Singapore. Income derived from sources outside Singapore is only taxable if it is received in Singapore by a resident individual through a partnership in Singapore. Resident individuals are entitled to certain personal reliefs and deductions and are subject to graduated tax rates ranging from 0% to 24%. Non-resident individuals are not entitled to any personal reliefs and are subject to tax at a flat rate of 24%. As a concession, employment income of non-residents is taxed at the higher of a flat rate of 15% or the graduated resident rates with personal reliefs and deductions. This concession does not apply to non-resident directors. ## Individual income tax rates ### Residents A resident individual's taxable income (after setoff of personal reliefs and deductions) is subject to income tax at progressive rates. Current rates from the year of assessment 2026 (income year 2025) are shown below. | | | | | |---|---|---|---| | Taxable income (SGD) | Year of assessment 2024 onwards | | | | Over (column 1) | Not over | Tax on column 1 (SGD) | Percentage on excess (%) | | 0 | 20,000 | \- | \- | | 20,000 | 30,000 | \- | 2\.00 | | 30,000 | 40,000 | 200 | 3\.50 | | 40,000 | 80,000 | 550 | 7\.00 | | 80,000 | 120,000 | 3,350 | 11\.50 | | 120,000 | 160,000 | 7,950 | 15\.00 | | 160,000 | 200,000 | 13,950 | 18\.00 | | 200,000 | 240,000 | 21,150 | 19\.00 | | 240,000 | 280,000 | 28,750 | 19\.50 | | 280,000 | 320,000 | 36,550 | 20\.00 | | 320,000 | 500,000 | 44,550 | 22\.00 | | 500,000 | 1,000,000 | 84,150 | 23\.00 | | 1,000,000 | | 199,150 | 24\.00 | ### Non-residents Non-resident individuals are taxed at a flat rate of 24%, except that employment income is taxed at a flat rate of 15% or at resident rates with personal reliefs and deductions, whichever yields a higher tax. A non-resident director’s remuneration does not qualify for the reduced rate, and withholding tax (WHT) at 24% must be deducted from remuneration paid to a non-resident director. ## Local income taxes There are no other taxes on income in Singapore.

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Download Time (ms)

937

TTFB (ms)

781

Download Size (bytes)

35,825

Shard

61 (laksa)

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Unparsed URL

com,pwc!taxsummaries,/singapore/individual/taxes-on-personal-income s443