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Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 94 (from laksa034)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa094.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 FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/","crawl_time":1776270269,"first_indexed_time":1679277594,"http_code":200,"src_unparsed":"asia,incorp!www,\/blogs\/singapore-personal-income-tax-guide\/ s443","src_root_hash":"2271500038124191094","history_drop_reason":null,"meta_title":"Guide on Personal Income Tax Singapore 2025 | InCorp Global","meta_descriptions":["Get a Comprehensive overview of Singapore’s Personal Income Tax obligations for the Year Assessment (YA) 2025."],"attrs_boilerpipe_text":"Singapore’s personal income tax rate is one of the lowest in the world. It is the key component of the country’s tax system. Thereby, to determine how much income tax an individual owes, you first need to establish whether they’re considered a tax resident and\ncalculate\ntheir chargeable income. Then, you apply the progressive resident tax rate to that amount.\n\nThis blog will provide a detailed overview of the Singapore personal income tax 2025. It will help individuals determine their income tax liability by understanding their tax residency status, applicable tax rates, and tax exemptions.\nInside this Article\nSingapore Personal Income Tax for Residents\nSingapore Personal Income Tax for Non-Residents\nTax Deductions and Exemptions in Singapore\nDifferences in Income Tax Rates For Residents vs Non-Tax Residents\nHow Can InCorp Global Help?\nPersonal Income Tax for Singapore Residents\nSingapore residents are taxed on their income, and overseas income is remitted to this country. Tax rates are progressive, meaning a higher-income earner must pay taxes pegged to higher rates.\nYou will be considered a tax resident for a specific Year of Assessment (YA) if you are:\nA Singapore Citizen or Singapore Permanent Resident residing in this country, except for temporary absences or\nA foreigner who has stayed or worked in Singapore:\nFor at least\n183 days\nin the preceding calendar year or\nContinuously for\n3 consecutive years\n, even if the stay in Singapore may be less than 183 days in the first or third year or\nA foreigner who has worked in Singapore for a continuous period\nspanning 2 calendar years, with a total stay of at least 183 days\n. It applies to employees entering this country but excludes company directors, public entertainers, or professionals.\nStarting from YA 2024, the top marginal personal income tax rate has risen to enhance progressivity. Income exceeding S$500,000 up to S$1 million will be taxed at 23%, while income over S$1 million will be taxed at 24%, up from the current\n22%\n.\n\nThe personal income tax rates for residents from YA 2024 onwards are:\nChargeable Income\nIncome Tax Rate (%)\nGross Tax Payable ($)\nFirst S$20,000\nNext S$10,000\n0\n2\n0\n200\nFirst S$30,000\nNext S$10,000\n–\n3.50\n200\n350\nFirst S$40,000\nNext S$40,000\n–\n7\n550\n2,800\nFirst S$80,000\nNext S$40,000\n–\n11.5\n3,350\n4,600\nFirst S$120,000\nNext S$40,000\n–\n15\n7,950\n6,000\nFirst S$160,000\nNext S$40,000\n–\n18\n13,950\n7,200\nFirst S$200,000\n Next S$40,000\n–\n19\n21,150\n7,600\nFirst S$240,000\nNext S$40,000\n–\n19.5\n28,750\n7,800\nFirst S$280,000\nNext S$40,000\n–\n20\n36,550\n8,000\nFirst S$320,000\nNext S$180,000\n–\n22\n44,550\n39,600\nFirst S$500,000\nNext S$500,000\n–\n23\n84,150\n115,000\nFirst S$1,000,000\nIn excess of S$1,000,000\n–\n24\n199,150\nSingapore’s tax system is known for its simplicity and territorial approach. Individuals in Singapore do not face inheritance tax or capital gains tax. Taxation focuses solely on income earned within the country, with most overseas income being exempt.\n\nTax regulations differ based on an individual’s tax residency status. The deadline for tax filing is April 15th each year, though electronic filing extends this to April 18th. Late filing may result in penalties. Income tax is calculated on a preceding-year basis. As of January 2025, gains from selling foreign assets in Singapore remain tax-exempt due to the absence of a capital gains tax.\nSingapore Non-Residents Personal Income Tax\nNon-residents are foreigners who have\nstayed or worked in Singapore for less than 183 days\nin a calendar year.\nThey are taxed only on their income in Singapore and are not included in the taxable income. They are subjected to tax at a\nflat rate of 15% or progressive resident tax rates\nas per the table above, which results in a higher tax amount.\nNote that the\nnon-resident personal income tax rate for director’s fees, consultation fees, and other income is presently at 24%\n. This excludes employment income and certain income taxable at reduced withholding tax rates.\nImportant Note:\nStarting from YA 2024, non-resident individuals (excluding employment income and certain income taxed at lower rates) income tax rate has been increased from 22% to 24%. This change aims to align the income tax rates for non-residents with those for residents.\nTax Deductions and Exemptions in Singapore\nTax exemptions and deductions can help to lower residents’ tax liability. Residents are eligible for various tax exemptions and deductions, such as:\nPersonal reliefs\nDeductions for employment expenses\nContributions to approved charitable or social causes\nNon-residents do not qualify for most of these exemptions and deductions. There are also some groups of individuals who are exempted from personal income tax. These include:\nNon-resident individuals whose\nemployment is for not more than 60 days\nin a calendar year:\nNon-resident individuals in Singapore employed for a short period of not more than 60 days in a calendar year are exempt from paying personal income tax on their employment income.\nIndividuals who receive certain types of income that are exempted from tax:\nSome types of income are\nexempted from personal income tax\nin Singapore. These include certain types of:\nGovernment grants\nScholarships and awards\nCertain gains from the disposal of investments\nCertain income earned by approved charitable or religious organisations\nEven if individuals fall under one of these exempt categories, they may still be required to file a\ntax return in Singapore\nto report their income. Other taxes, such as\nGoods and Services Tax (GST)\nand tax levied on rental income, may apply.\nRelated Read:\n14 Strategies to Reduce your Personal Income Tax »\nWithholding Taxes on Income of Non-Resident Individuals\nNon-resident individuals are subject to withholding tax on certain income when it’s due and receivable. The applicable withholding tax rate depends on the type of income and the Year of Assessment (YA).\nIncome Type\nWithhold Tax Rate form 2024 Onwards\nWithhold Tax Rate from YA 2017 to YA 2023\nCompensation, which includes director’s fees, received by non-resident director\n24%\n22%\nEarnings obtained by non-resident professionals for services given in Singapore\nGross income: 15%\n\nNet income: 24%\nGross income: 15%\n\nNet income: 22%\nEarning of non-resident public entertainers \nConcessionary rate: 15%\nConcessionary rate up to 31 Mar 2022: 10%  Concessionary rate from 1 Apr 2022: 15% \nSRS withdrawals received by non-Singaporean\n24%\n22%\nPayment related to interest, commission, loans, or debts\nFinal withholding tax rate reduced to 15% (conditions apply)\n\nOtherwise taxed at 24%\nThe final withholding tax rate is either 15% (subject to conditions) or 22% if the reduced rate does not apply.\nRoyalties or lump sum payments for using movable properties\nFinal withholding tax rate reduced to 10% (conditions apply)\n\nOtherwise taxed at 24%\nFinal withholding tax rate reduced to 10% (conditions apply)\n\nOtherwise taxed at 22%\nDifferences in Income Tax Rates For Residents vs Non-Tax Residents\nTax Residency\nSingapore distinguishes between tax residents and non-residents for income tax purposes.\nTax Resident Criteria\nYou are a tax resident if you are a Singaporean citizen, a Singaporean permanent resident, or a foreigner who stays or works in Singapore for 183 days or more in a year.\nNon-Tax Resident\nIf you don’t meet the tax resident criteria, you are considered a non-tax resident.\nNon-Resident Tax Rates\nNon-residents generally face a flat tax rate of 24% on most income. Exceptions include Singapore employment income (taxed at 15%) and certain income types with reduced withholding rates.\nResident Tax Rates\nTax residents benefit from progressive tax rates, meaning lower tax rates for most income levels compared to non-residents.\nTax Advantages of Residency\nBeing a tax resident often results in significant tax savings, particularly for individuals earning below S$320,000 – S$400,000 annually.\nImportance of Physical Presence\nFrequent travelers should track their days spent in Singapore to ensure they maintain their tax residency status.\nHow Can InCorp Global Help?\nAs Singapore continues to uphold its reputation as a global financial hub, staying informed about tax regulations remains essential for everyone involved in its economy.\n\nUnderstanding the nuances of the system, from residency rules to applicable deductions, can significantly impact your financial well-being. Don’t leave your tax strategy to chance. InCorp Global can help you proactively plan and optimise your tax position, ensuring you benefit from all available advantages. \n\nFrom residents seeking to minimise their tax burden to non-residents navigating international tax implications, we offer comprehensive services tailored to your specific needs. Reach out to us today to explore how we can help you achieve your financial goals in Singapore.\nFrequently Asked Questions About Personal Income Tax in Singapore\nYour personal income tax is influenced by certain factors, including your:\nTax residency\nChargeable income\nPersonal income tax rates\nApplicable tax exemptions\nThese types of income are not taxed in Singapore:\nCapital gains tax\nShipping income as specified under Section 13A and Section 13E of the Income Tax Act 1947\nForeign-sourced dividends, service income, and branch profits obtained by a resident firm under Section 13(8)\nYou can either file your income tax electronically or engage an income tax expert to help you do so and remove the hassle of doing it yourself.\nAbout the Author\nMabel Ng\nWith over two decades of experience in direct and indirect taxation, Mabel has honed her expertise across a broad spectrum of environments, including the Big 4 accounting firms, mid-tier firms, and various industry roles. Her extensive background spans not only Singapore but also the wider Asia-Pacific region, reflecting a deep understanding of diverse tax landscapes and practices. She is also a member of the ISCA and FCCA, and is an SCTP Accredited Tax Practitioner.\nMore on Business Blogs","attrs_markdown":"[Contact Us](https:\/\/www.incorp.asia\/contact-us\/ \"Contact Us\")\n\n[简体中文](https:\/\/www.incorp.asia\/zh-CN\/blogs\/singapore-personal-income-tax-guide\/) [English](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/) [日本語](https:\/\/www.incorp.asia\/ja\/blogs\/singapore-personal-income-tax-guide\/)\n\nWhatsApp Us [\\+65 8699 8821](https:\/\/wa.me\/6586998821)\n\nChoose your business location\n\n[InCorp Global](https:\/\/www.incorp.asia\/)\n\n- [About Us](https:\/\/www.incorp.asia\/about\/)\n  - [About InCorp Global](https:\/\/www.incorp.asia\/about\/)\n  - [Our Leadership](https:\/\/www.incorp.asia\/about\/our-leadership\/)\n  - [Our Partners](https:\/\/www.incorp.asia\/about\/our-partners\/)\n  - [Corporate Social Responsibility](https:\/\/www.incorp.asia\/about\/corporate-social-responsibility\/)\n  - [Life at InCorp Global](https:\/\/www.incorp.asia\/about\/life-at-incorp-global\/)\n  - 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[Home](https:\/\/www.incorp.asia\/)\n2. »\n3. [Business Blogs](https:\/\/www.incorp.asia\/blogs\/ \"Business Blogs\")\n4. »\n5. 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It is the key component of the country’s tax system. Thereby, to determine how much income tax an individual owes, you first need to establish whether they’re considered a tax resident and [calculate](https:\/\/www.incorp.asia\/singapore\/tools\/singapore-corporate-tax-calculator\/) their chargeable income. Then, you apply the progressive resident tax rate to that amount. This blog will provide a detailed overview of the Singapore personal income tax 2025. It will help individuals determine their income tax liability by understanding their tax residency status, applicable tax rates, and tax exemptions.\n\nInside this Article\n\n- [Singapore Personal Income Tax for Residents](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/#residents)\n- [Singapore Personal Income Tax for Non-Residents](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/#non-residents)\n- [Tax Deductions and Exemptions in Singapore](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/#exemptions)\n- [Differences in Income Tax Rates For Residents vs Non-Tax Residents](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/#differences)\n- [How Can InCorp Global Help?](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/#incorp)\n\n[Get Help to File Your Personal Income Tax](https:\/\/www.incorp.asia\/singapore\/services\/tax\/)\n***\n## Personal Income Tax for Singapore Residents\nSingapore residents are taxed on their income, and overseas income is remitted to this country. Tax rates are progressive, meaning a higher-income earner must pay taxes pegged to higher rates.\n\n**[Personal Income Tax Calculator for Singapore Residents](https:\/\/www.incorp.asia\/singapore\/tools\/singapore-personal-tax-calculator-residents\/)**\n\nYou will be considered a tax resident for a specific Year of Assessment (YA) if you are:\n\n- A Singapore Citizen or Singapore Permanent Resident residing in this country, except for temporary absences or\n- A foreigner who has stayed or worked in Singapore:\n  - For at least **183 days** in the preceding calendar year or\n  - Continuously for **3 consecutive years**, even if the stay in Singapore may be less than 183 days in the first or third year or\n- A foreigner who has worked in Singapore for a continuous period **spanning 2 calendar years, with a total stay of at least 183 days**. It applies to employees entering this country but excludes company directors, public entertainers, or professionals.\n\nStarting from YA 2024, the top marginal personal income tax rate has risen to enhance progressivity. Income exceeding S\\$500,000 up to S\\$1 million will be taxed at 23%, while income over S\\$1 million will be taxed at 24%, up from the current [22%](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax\/tax-residency-and-tax-rates\/individual-income-tax-rates). The personal income tax rates for residents from YA 2024 onwards are:\n\n| **Chargeable Income** | **Income Tax Rate (%)** | **Gross Tax Payable (\\$)** |\n|---|---|---|\n| First S\\$20,000 Next S\\$10,000 | 0 2 | 0 200 |\n| First S\\$30,000 Next S\\$10,000 | – 3.50 | 200 350 |\n| First S\\$40,000 Next S\\$40,000 | – 7 | 550 2,800 |\n| First S\\$80,000 Next S\\$40,000 | – 11.5 | 3,350 4,600 |\n| First S\\$120,000 Next S\\$40,000 | – 15 | 7,950 6,000 |\n| First S\\$160,000 Next S\\$40,000 | – 18 | 13,950 7,200 |\n| First S\\$200,000 Next S\\$40,000 | – 19 | 21,150 7,600 |\n| First S\\$240,000 Next S\\$40,000 | – 19.5 | 28,750 7,800 |\n| First S\\$280,000 Next S\\$40,000 | – 20 | 36,550 8,000 |\n| First S\\$320,000 Next S\\$180,000 | – 22 | 44,550 39,600 |\n| First S\\$500,000 Next S\\$500,000 | – 23 | 84,150 115,000 |\n| First S\\$1,000,000 In excess of S\\$1,000,000 | – 24 | 199,150 |\n\nSingapore’s tax system is known for its simplicity and territorial approach. Individuals in Singapore do not face inheritance tax or capital gains tax. Taxation focuses solely on income earned within the country, with most overseas income being exempt. Tax regulations differ based on an individual’s tax residency status. The deadline for tax filing is April 15th each year, though electronic filing extends this to April 18th. Late filing may result in penalties. Income tax is calculated on a preceding-year basis. As of January 2025, gains from selling foreign assets in Singapore remain tax-exempt due to the absence of a capital gains tax.\n***\n## Singapore Non-Residents Personal Income Tax\n- Non-residents are foreigners who have **stayed or worked in Singapore for less than 183 days** in a calendar year.\n\n- They are taxed only on their income in Singapore and are not included in the taxable income. They are subjected to tax at a **flat rate of 15% or progressive resident tax rates** as per the table above, which results in a higher tax amount.\n\n- Note that the **non-resident personal income tax rate for director’s fees, consultation fees, and other income is presently at 24%**. This excludes employment income and certain income taxable at reduced withholding tax rates.\n\n**Important Note:** Starting from YA 2024, non-resident individuals (excluding employment income and certain income taxed at lower rates) income tax rate has been increased from 22% to 24%. This change aims to align the income tax rates for non-residents with those for residents.\n\n[Calculate Non-Resident Personal Income Tax](https:\/\/www.incorp.asia\/singapore\/tools\/singapore-personal-tax-calculator-non-resident\/)\n***\n## Tax Deductions and Exemptions in Singapore\nTax exemptions and deductions can help to lower residents’ tax liability. Residents are eligible for various tax exemptions and deductions, such as:\n\n- Personal reliefs\n- Deductions for employment expenses\n- Contributions to approved charitable or social causes\n\nNon-residents do not qualify for most of these exemptions and deductions. There are also some groups of individuals who are exempted from personal income tax. These include:\n\n- Non-resident individuals whose **employment is for not more than 60 days** in a calendar year:\n  - Non-resident individuals in Singapore employed for a short period of not more than 60 days in a calendar year are exempt from paying personal income tax on their employment income.\n- Individuals who receive certain types of income that are exempted from tax:\n  - Some types of income are [exempted from personal income tax](https:\/\/www.incorp.asia\/blogs\/14-strategies-reduce-personal-income-tax\/) in Singapore. These include certain types of:\n    - Government grants\n    - Scholarships and awards\n    - Certain gains from the disposal of investments\n    - Certain income earned by approved charitable or religious organisations\n\nEven if individuals fall under one of these exempt categories, they may still be required to file a [tax return in Singapore](https:\/\/www.incorp.asia\/singapore\/services\/tax\/) to report their income. Other taxes, such as [Goods and Services Tax (GST)](https:\/\/www.incorp.asia\/blogs\/singapore-goods-services-tax-gst-essential-guide\/) and tax levied on rental income, may apply. **Related Read: [14 Strategies to Reduce your Personal Income Tax »](https:\/\/www.incorp.asia\/blogs\/14-strategies-reduce-personal-income-tax\/)**\n***\n## Withholding Taxes on Income of Non-Resident Individuals\nNon-resident individuals are subject to withholding tax on certain income when it’s due and receivable. The applicable withholding tax rate depends on the type of income and the Year of Assessment (YA).\n\n| **Income Type** | **Withhold Tax Rate form 2024 Onwards** | **Withhold Tax Rate from YA 2017 to YA 2023** |\n|---|---|---|\n| Compensation, which includes director’s fees, received by non-resident director | 24% | 22% |\n| Earnings obtained by non-resident professionals for services given in Singapore | Gross income: 15% Net income: 24% | Gross income: 15% Net income: 22% |\n| Earning of non-resident public entertainers | Concessionary rate: 15% | Concessionary rate up to 31 Mar 2022: 10% Concessionary rate from 1 Apr 2022: 15% |\n| SRS withdrawals received by non-Singaporean | 24% | 22% |\n| Payment related to interest, commission, loans, or debts | Final withholding tax rate reduced to 15% (conditions apply) Otherwise taxed at 24% | The final withholding tax rate is either 15% (subject to conditions) or 22% if the reduced rate does not apply. |\n| Royalties or lump sum payments for using movable properties | Final withholding tax rate reduced to 10% (conditions apply) Otherwise taxed at 24% | Final withholding tax rate reduced to 10% (conditions apply) Otherwise taxed at 22% |\n***\n## Differences in Income Tax Rates For Residents vs Non-Tax Residents\n|   |   |\n|---|---|\n| Tax Residency | Singapore distinguishes between tax residents and non-residents for income tax purposes. |\n| Tax Resident Criteria | You are a tax resident if you are a Singaporean citizen, a Singaporean permanent resident, or a foreigner who stays or works in Singapore for 183 days or more in a year. |\n| Non-Tax Resident | If you don’t meet the tax resident criteria, you are considered a non-tax resident. |\n| Non-Resident Tax Rates | Non-residents generally face a flat tax rate of 24% on most income. Exceptions include Singapore employment income (taxed at 15%) and certain income types with reduced withholding rates. |\n| Resident Tax Rates | Tax residents benefit from progressive tax rates, meaning lower tax rates for most income levels compared to non-residents. |\n| Tax Advantages of Residency | Being a tax resident often results in significant tax savings, particularly for individuals earning below S\\$320,000 – S\\$400,000 annually. |\n| Importance of Physical Presence | Frequent travelers should track their days spent in Singapore to ensure they maintain their tax residency status. |\n***\n## How Can InCorp Global Help?\nAs Singapore continues to uphold its reputation as a global financial hub, staying informed about tax regulations remains essential for everyone involved in its economy. Understanding the nuances of the system, from residency rules to applicable deductions, can significantly impact your financial well-being. Don’t leave your tax strategy to chance. InCorp Global can help you proactively plan and optimise your tax position, ensuring you benefit from all available advantages. From residents seeking to minimise their tax burden to non-residents navigating international tax implications, we offer comprehensive services tailored to your specific needs. Reach out to us today to explore how we can help you achieve your financial goals in Singapore.\n\n### Contact our team\n[![Mabel Ng](https:\/\/www.incorp.asia\/wp-content\/uploads\/2022\/10\/mabel-ng-1.jpg)](https:\/\/www.incorp.asia\/singapore\/service-leaders\/mabel-ng\/)\n\n[Mabel Ng](https:\/\/www.incorp.asia\/singapore\/service-leaders\/mabel-ng\/)\n\n##### Head\nTax Advisory & Compliance Services\n\n## Frequently Asked Questions About Personal Income Tax in Singapore\n- ### How do I determine my personal income tax in Singapore?\n- Your personal income tax is influenced by certain factors, including your:\n  - Tax residency\n  - Chargeable income\n  - Personal income tax rates\n  - Applicable tax exemptions\n\n- ### What are some types of non-taxable income in Singapore?\n- These types of income are not taxed in Singapore:\n  - Capital gains tax\n  - Shipping income as specified under Section 13A and Section 13E of the Income Tax Act 1947\n  - Foreign-sourced dividends, service income, and branch profits obtained by a resident firm under Section 13(8)\n\n- ### How do I declare personal income tax in Singapore?\n- You can either file your income tax electronically or engage an income tax expert to help you do so and remove the hassle of doing it yourself.\n\n[Talk to our Tax Experts Today\\!](https:\/\/www.incorp.asia\/singapore\/contact-us\/?service=Taxation)\n\n## InCorp can help you avoid last-minute stress and potential penalties. Stay compliant and let us file your taxes today.\n\n### About the Author\n![](https:\/\/www.incorp.asia\/wp-content\/uploads\/2022\/10\/mabel-ng-1-96x96.jpg)\n\n### Mabel Ng\nWith over two decades of experience in direct and indirect taxation, Mabel has honed her expertise across a broad spectrum of environments, including the Big 4 accounting firms, mid-tier firms, and various industry roles. Her extensive background spans not only Singapore but also the wider Asia-Pacific region, reflecting a deep understanding of diverse tax landscapes and practices. She is also a member of the ISCA and FCCA, and is an SCTP Accredited Tax Practitioner.\n### More on Business Blogs\n[6 Benefits of Becoming a Singapore Permanent Resident (PR)](https:\/\/www.incorp.asia\/blogs\/6-benefits-becoming-singapore-permanent-resident-pr\/)\n\n[Why Choose Singapore for Dual Listing Instead of Hong Kong?](https:\/\/www.incorp.asia\/blogs\/why-choose-singapore-dual-listing-instead-of-hong-kong\/)\n\nFiled Under: [Business Blogs](https:\/\/www.incorp.asia\/blogs\/) Tagged With: [Taxation](https:\/\/www.incorp.asia\/topics\/taxation\/)\n\n### How Can We Help You?\nWe deliver expert advice across a variety of corporate services.\n\n[Email Us](https:\/\/www.incorp.asia\/contact-us\/)\n\n### Contact InCorp Global HQ\n36 Robinson Road, \\#20-01 City House, Singapore 068877   \n(New Location)\n\nCall us [\\+65 6990 8220](tel:+6569908220)  \nWhatsApp [\\+65 8699 8821](https:\/\/wa.me\/6586998821)\n### Stay Up-to-Date With Our Newsletter\n\n[![InCorp](https:\/\/www.incorp.asia\/wp-content\/themes\/incorpbeta\/assets\/images\/footer-logo-incorp.png)](https:\/\/www.incorp.asia\/)  \n [![InCorp Singapore ISO\/IEC 27001 certified for information security management](https:\/\/www.incorp.asia\/wp-content\/uploads\/2026\/03\/mark-of-trust-certified-ISOIEC-27001-information-security-management-white.png)](https:\/\/www.incorp.asia\/about\/our-partners\/)\n\n- [About Us](https:\/\/www.incorp.asia\/about\/)\n- [Our Leadership](https:\/\/www.incorp.asia\/about\/our-leadership\/)\n- [Partners & Accreditations](https:\/\/www.incorp.asia\/about\/our-partners\/)\n- [CSR](https:\/\/www.incorp.asia\/about\/corporate-social-responsibility\/)\n- [Careers](https:\/\/www.incorp.asia\/careers\/)\n- [Insights](https:\/\/www.incorp.asia\/blogs\/)\n- [Blogs](https:\/\/www.incorp.asia\/blogs\/)\n- [Infographics](https:\/\/www.incorp.asia\/infographics\/)\n- [Business Guides](https:\/\/www.incorp.asia\/client-stories\/)\n- [Press Releases](https:\/\/www.incorp.asia\/press-releases\/)\n- [Client Stories](https:\/\/www.incorp.asia\/client-stories\/)\n- [Podcasts](https:\/\/www.incorp.asia\/podcasts\/)\n- [Events](https:\/\/www.incorp.asia\/events\/)\n- [Tools](https:\/\/www.incorp.asia\/singapore\/tools\/)\n- [Contact Us](https:\/\/www.incorp.asia\/contact-us\/)\n- **APAC Presence**\n- [Singapore](https:\/\/www.incorp.asia\/singapore\/)\n- [Australia](https:\/\/australia.incorp.asia\/)\n- [Hong Kong SAR](https:\/\/hongkong.incorp.asia\/)\n- [India](https:\/\/incorpadvisory.in\/)\n- **[Get A Quote Now](https:\/\/www.incorp.asia\/get-quote\/)**\n- [Indonesia](https:\/\/indonesia.incorp.asia\/)\n- [Mainland China](https:\/\/www.incorp.international\/)\n- [Malaysia](https:\/\/malaysia.incorp.asia\/)\n- [Philippines](https:\/\/philippines.incorp.asia\/)\n- [Vietnam](https:\/\/vietnam.incorp.asia\/)\n\nCopyright © 2026 In.Corp Global Pte Ltd. All Right Reserved. [Privacy Policy](https:\/\/www.incorp.asia\/privacy\/) \\| [Terms of Use](https:\/\/www.incorp.asia\/terms\/)\n\nNotifications","attrs_readable_markdown":"![Singapore Personal Income Tax for Residents](https:\/\/www.incorp.asia\/wp-content\/uploads\/2023\/03\/personal-tax.jpg) Singapore’s personal income tax rate is one of the lowest in the world. It is the key component of the country’s tax system. Thereby, to determine how much income tax an individual owes, you first need to establish whether they’re considered a tax resident and [calculate](https:\/\/www.incorp.asia\/singapore\/tools\/singapore-corporate-tax-calculator\/) their chargeable income. Then, you apply the progressive resident tax rate to that amount. This blog will provide a detailed overview of the Singapore personal income tax 2025. It will help individuals determine their income tax liability by understanding their tax residency status, applicable tax rates, and tax exemptions.\n\nInside this Article\n\n- [Singapore Personal Income Tax for Residents](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/#residents)\n- [Singapore Personal Income Tax for Non-Residents](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/#non-residents)\n- [Tax Deductions and Exemptions in Singapore](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/#exemptions)\n- [Differences in Income Tax Rates For Residents vs Non-Tax Residents](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/#differences)\n- [How Can InCorp Global Help?](https:\/\/www.incorp.asia\/blogs\/singapore-personal-income-tax-guide\/#incorp)\n***\n## Personal Income Tax for Singapore Residents\nSingapore residents are taxed on their income, and overseas income is remitted to this country. Tax rates are progressive, meaning a higher-income earner must pay taxes pegged to higher rates.\n\nYou will be considered a tax resident for a specific Year of Assessment (YA) if you are:\n\n- A Singapore Citizen or Singapore Permanent Resident residing in this country, except for temporary absences or\n- A foreigner who has stayed or worked in Singapore:\n  - For at least **183 days** in the preceding calendar year or\n  - Continuously for **3 consecutive years**, even if the stay in Singapore may be less than 183 days in the first or third year or\n- A foreigner who has worked in Singapore for a continuous period **spanning 2 calendar years, with a total stay of at least 183 days**. It applies to employees entering this country but excludes company directors, public entertainers, or professionals.\n\nStarting from YA 2024, the top marginal personal income tax rate has risen to enhance progressivity. Income exceeding S\\$500,000 up to S\\$1 million will be taxed at 23%, while income over S\\$1 million will be taxed at 24%, up from the current [22%](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax\/tax-residency-and-tax-rates\/individual-income-tax-rates). The personal income tax rates for residents from YA 2024 onwards are:\n\n| **Chargeable Income** | **Income Tax Rate (%)** | **Gross Tax Payable (\\$)** |\n|---|---|---|\n| First S\\$20,000 Next S\\$10,000 | 0 2 | 0 200 |\n| First S\\$30,000 Next S\\$10,000 | – 3.50 | 200 350 |\n| First S\\$40,000 Next S\\$40,000 | – 7 | 550 2,800 |\n| First S\\$80,000 Next S\\$40,000 | – 11.5 | 3,350 4,600 |\n| First S\\$120,000 Next S\\$40,000 | – 15 | 7,950 6,000 |\n| First S\\$160,000 Next S\\$40,000 | – 18 | 13,950 7,200 |\n| First S\\$200,000 Next S\\$40,000 | – 19 | 21,150 7,600 |\n| First S\\$240,000 Next S\\$40,000 | – 19.5 | 28,750 7,800 |\n| First S\\$280,000 Next S\\$40,000 | – 20 | 36,550 8,000 |\n| First S\\$320,000 Next S\\$180,000 | – 22 | 44,550 39,600 |\n| First S\\$500,000 Next S\\$500,000 | – 23 | 84,150 115,000 |\n| First S\\$1,000,000 In excess of S\\$1,000,000 | – 24 | 199,150 |\n\nSingapore’s tax system is known for its simplicity and territorial approach. Individuals in Singapore do not face inheritance tax or capital gains tax. Taxation focuses solely on income earned within the country, with most overseas income being exempt. Tax regulations differ based on an individual’s tax residency status. The deadline for tax filing is April 15th each year, though electronic filing extends this to April 18th. Late filing may result in penalties. Income tax is calculated on a preceding-year basis. As of January 2025, gains from selling foreign assets in Singapore remain tax-exempt due to the absence of a capital gains tax.\n***\n## Singapore Non-Residents Personal Income Tax\n- Non-residents are foreigners who have **stayed or worked in Singapore for less than 183 days** in a calendar year.\n\n- They are taxed only on their income in Singapore and are not included in the taxable income. They are subjected to tax at a **flat rate of 15% or progressive resident tax rates** as per the table above, which results in a higher tax amount.\n\n- Note that the **non-resident personal income tax rate for director’s fees, consultation fees, and other income is presently at 24%**. This excludes employment income and certain income taxable at reduced withholding tax rates.\n\n**Important Note:** Starting from YA 2024, non-resident individuals (excluding employment income and certain income taxed at lower rates) income tax rate has been increased from 22% to 24%. This change aims to align the income tax rates for non-residents with those for residents.\n***\n## Tax Deductions and Exemptions in Singapore\nTax exemptions and deductions can help to lower residents’ tax liability. Residents are eligible for various tax exemptions and deductions, such as:\n\n- Personal reliefs\n- Deductions for employment expenses\n- Contributions to approved charitable or social causes\n\nNon-residents do not qualify for most of these exemptions and deductions. There are also some groups of individuals who are exempted from personal income tax. These include:\n\n- Non-resident individuals whose **employment is for not more than 60 days** in a calendar year:\n  - Non-resident individuals in Singapore employed for a short period of not more than 60 days in a calendar year are exempt from paying personal income tax on their employment income.\n- Individuals who receive certain types of income that are exempted from tax:\n  - Some types of income are [exempted from personal income tax](https:\/\/www.incorp.asia\/blogs\/14-strategies-reduce-personal-income-tax\/) in Singapore. These include certain types of:\n    - Government grants\n    - Scholarships and awards\n    - Certain gains from the disposal of investments\n    - Certain income earned by approved charitable or religious organisations\n\nEven if individuals fall under one of these exempt categories, they may still be required to file a [tax return in Singapore](https:\/\/www.incorp.asia\/singapore\/services\/tax\/) to report their income. Other taxes, such as [Goods and Services Tax (GST)](https:\/\/www.incorp.asia\/blogs\/singapore-goods-services-tax-gst-essential-guide\/) and tax levied on rental income, may apply. **Related Read: [14 Strategies to Reduce your Personal Income Tax »](https:\/\/www.incorp.asia\/blogs\/14-strategies-reduce-personal-income-tax\/)**\n***\n## Withholding Taxes on Income of Non-Resident Individuals\nNon-resident individuals are subject to withholding tax on certain income when it’s due and receivable. The applicable withholding tax rate depends on the type of income and the Year of Assessment (YA).\n\n| **Income Type** | **Withhold Tax Rate form 2024 Onwards** | **Withhold Tax Rate from YA 2017 to YA 2023** |\n|---|---|---|\n| Compensation, which includes director’s fees, received by non-resident director | 24% | 22% |\n| Earnings obtained by non-resident professionals for services given in Singapore | Gross income: 15% Net income: 24% | Gross income: 15% Net income: 22% |\n| Earning of non-resident public entertainers | Concessionary rate: 15% | Concessionary rate up to 31 Mar 2022: 10% Concessionary rate from 1 Apr 2022: 15% |\n| SRS withdrawals received by non-Singaporean | 24% | 22% |\n| Payment related to interest, commission, loans, or debts | Final withholding tax rate reduced to 15% (conditions apply) Otherwise taxed at 24% | The final withholding tax rate is either 15% (subject to conditions) or 22% if the reduced rate does not apply. |\n| Royalties or lump sum payments for using movable properties | Final withholding tax rate reduced to 10% (conditions apply) Otherwise taxed at 24% | Final withholding tax rate reduced to 10% (conditions apply) Otherwise taxed at 22% |\n***\n## Differences in Income Tax Rates For Residents vs Non-Tax Residents\n|   |   |\n|---|---|\n| Tax Residency | Singapore distinguishes between tax residents and non-residents for income tax purposes. |\n| Tax Resident Criteria | You are a tax resident if you are a Singaporean citizen, a Singaporean permanent resident, or a foreigner who stays or works in Singapore for 183 days or more in a year. |\n| Non-Tax Resident | If you don’t meet the tax resident criteria, you are considered a non-tax resident. |\n| Non-Resident Tax Rates | Non-residents generally face a flat tax rate of 24% on most income. Exceptions include Singapore employment income (taxed at 15%) and certain income types with reduced withholding rates. |\n| Resident Tax Rates | Tax residents benefit from progressive tax rates, meaning lower tax rates for most income levels compared to non-residents. |\n| Tax Advantages of Residency | Being a tax resident often results in significant tax savings, particularly for individuals earning below S\\$320,000 – S\\$400,000 annually. |\n| Importance of Physical Presence | Frequent travelers should track their days spent in Singapore to ensure they maintain their tax residency status. |\n***\n## How Can InCorp Global Help?\nAs Singapore continues to uphold its reputation as a global financial hub, staying informed about tax regulations remains essential for everyone involved in its economy. Understanding the nuances of the system, from residency rules to applicable deductions, can significantly impact your financial well-being. Don’t leave your tax strategy to chance. InCorp Global can help you proactively plan and optimise your tax position, ensuring you benefit from all available advantages. From residents seeking to minimise their tax burden to non-residents navigating international tax implications, we offer comprehensive services tailored to your specific needs. Reach out to us today to explore how we can help you achieve your financial goals in Singapore.\n\n## Frequently Asked Questions About Personal Income Tax in Singapore\n- Your personal income tax is influenced by certain factors, including your:\n  - Tax residency\n  - Chargeable income\n  - Personal income tax rates\n  - Applicable tax exemptions\n\n- These types of income are not taxed in Singapore:\n  - Capital gains tax\n  - Shipping income as specified under Section 13A and Section 13E of the Income Tax Act 1947\n  - Foreign-sourced dividends, service income, and branch profits obtained by a resident firm under Section 13(8)\n\n- You can either file your income tax electronically or engage an income tax expert to help you do so and remove the hassle of doing it yourself.\n\n### About the Author\n![](https:\/\/www.incorp.asia\/wp-content\/uploads\/2022\/10\/mabel-ng-1-96x96.jpg)\n\n### Mabel Ng\nWith over two decades of experience in direct and indirect taxation, Mabel has honed her expertise across a broad spectrum of environments, including the Big 4 accounting firms, mid-tier firms, and various industry roles. Her extensive background spans not only Singapore but also the wider Asia-Pacific region, reflecting a deep understanding of diverse tax landscapes and practices. She is also a member of the ISCA and FCCA, and is an SCTP Accredited Tax Practitioner.\n### More on Business Blogs","meta_canonical":null}

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Boilerpipe Text	Singapore’s personal income tax rate is one of the lowest in the world. It is the key component of the country’s tax system. Thereby, to determine how much income tax an individual owes, you first need to establish whether they’re considered a tax resident and calculate their chargeable income. Then, you apply the progressive resident tax rate to that amount. This blog will provide a detailed overview of the Singapore personal income tax 2025. It will help individuals determine their income tax liability by understanding their tax residency status, applicable tax rates, and tax exemptions. Inside this Article Singapore Personal Income Tax for Residents Singapore Personal Income Tax for Non-Residents Tax Deductions and Exemptions in Singapore Differences in Income Tax Rates For Residents vs Non-Tax Residents How Can InCorp Global Help? Personal Income Tax for Singapore Residents Singapore residents are taxed on their income, and overseas income is remitted to this country. Tax rates are progressive, meaning a higher-income earner must pay taxes pegged to higher rates. You will be considered a tax resident for a specific Year of Assessment (YA) if you are: A Singapore Citizen or Singapore Permanent Resident residing in this country, except for temporary absences or A foreigner who has stayed or worked in Singapore: For at least 183 days in the preceding calendar year or Continuously for 3 consecutive years , even if the stay in Singapore may be less than 183 days in the first or third year or A foreigner who has worked in Singapore for a continuous period spanning 2 calendar years, with a total stay of at least 183 days . It applies to employees entering this country but excludes company directors, public entertainers, or professionals. Starting from YA 2024, the top marginal personal income tax rate has risen to enhance progressivity. Income exceeding S$500,000 up to S$1 million will be taxed at 23%, while income over S$1 million will be taxed at 24%, up from the current 22% . The personal income tax rates for residents from YA 2024 onwards are: Chargeable Income Income Tax Rate (%) Gross Tax Payable ($) First S$20,000 Next S$10,000 0 2 0 200 First S$30,000 Next S$10,000 – 3.50 200 350 First S$40,000 Next S$40,000 – 7 550 2,800 First S$80,000 Next S$40,000 – 11.5 3,350 4,600 First S$120,000 Next S$40,000 – 15 7,950 6,000 First S$160,000 Next S$40,000 – 18 13,950 7,200 First S$200,000 Next S$40,000 – 19 21,150 7,600 First S$240,000 Next S$40,000 – 19.5 28,750 7,800 First S$280,000 Next S$40,000 – 20 36,550 8,000 First S$320,000 Next S$180,000 – 22 44,550 39,600 First S$500,000 Next S$500,000 – 23 84,150 115,000 First S$1,000,000 In excess of S$1,000,000 – 24 199,150 Singapore’s tax system is known for its simplicity and territorial approach. Individuals in Singapore do not face inheritance tax or capital gains tax. Taxation focuses solely on income earned within the country, with most overseas income being exempt. Tax regulations differ based on an individual’s tax residency status. The deadline for tax filing is April 15th each year, though electronic filing extends this to April 18th. Late filing may result in penalties. Income tax is calculated on a preceding-year basis. As of January 2025, gains from selling foreign assets in Singapore remain tax-exempt due to the absence of a capital gains tax. Singapore Non-Residents Personal Income Tax Non-residents are foreigners who have stayed or worked in Singapore for less than 183 days in a calendar year. They are taxed only on their income in Singapore and are not included in the taxable income. They are subjected to tax at a flat rate of 15% or progressive resident tax rates as per the table above, which results in a higher tax amount. Note that the non-resident personal income tax rate for director’s fees, consultation fees, and other income is presently at 24% . This excludes employment income and certain income taxable at reduced withholding tax rates. Important Note: Starting from YA 2024, non-resident individuals (excluding employment income and certain income taxed at lower rates) income tax rate has been increased from 22% to 24%. This change aims to align the income tax rates for non-residents with those for residents. Tax Deductions and Exemptions in Singapore Tax exemptions and deductions can help to lower residents’ tax liability. Residents are eligible for various tax exemptions and deductions, such as: Personal reliefs Deductions for employment expenses Contributions to approved charitable or social causes Non-residents do not qualify for most of these exemptions and deductions. There are also some groups of individuals who are exempted from personal income tax. These include: Non-resident individuals whose employment is for not more than 60 days in a calendar year: Non-resident individuals in Singapore employed for a short period of not more than 60 days in a calendar year are exempt from paying personal income tax on their employment income. Individuals who receive certain types of income that are exempted from tax: Some types of income are exempted from personal income tax in Singapore. These include certain types of: Government grants Scholarships and awards Certain gains from the disposal of investments Certain income earned by approved charitable or religious organisations Even if individuals fall under one of these exempt categories, they may still be required to file a tax return in Singapore to report their income. Other taxes, such as Goods and Services Tax (GST) and tax levied on rental income, may apply. Related Read: 14 Strategies to Reduce your Personal Income Tax » Withholding Taxes on Income of Non-Resident Individuals Non-resident individuals are subject to withholding tax on certain income when it’s due and receivable. The applicable withholding tax rate depends on the type of income and the Year of Assessment (YA). Income Type Withhold Tax Rate form 2024 Onwards Withhold Tax Rate from YA 2017 to YA 2023 Compensation, which includes director’s fees, received by non-resident director 24% 22% Earnings obtained by non-resident professionals for services given in Singapore Gross income: 15% Net income: 24% Gross income: 15% Net income: 22% Earning of non-resident public entertainers Concessionary rate: 15% Concessionary rate up to 31 Mar 2022: 10% Concessionary rate from 1 Apr 2022: 15% SRS withdrawals received by non-Singaporean 24% 22% Payment related to interest, commission, loans, or debts Final withholding tax rate reduced to 15% (conditions apply) Otherwise taxed at 24% The final withholding tax rate is either 15% (subject to conditions) or 22% if the reduced rate does not apply. Royalties or lump sum payments for using movable properties Final withholding tax rate reduced to 10% (conditions apply) Otherwise taxed at 24% Final withholding tax rate reduced to 10% (conditions apply) Otherwise taxed at 22% Differences in Income Tax Rates For Residents vs Non-Tax Residents Tax Residency Singapore distinguishes between tax residents and non-residents for income tax purposes. Tax Resident Criteria You are a tax resident if you are a Singaporean citizen, a Singaporean permanent resident, or a foreigner who stays or works in Singapore for 183 days or more in a year. Non-Tax Resident If you don’t meet the tax resident criteria, you are considered a non-tax resident. Non-Resident Tax Rates Non-residents generally face a flat tax rate of 24% on most income. Exceptions include Singapore employment income (taxed at 15%) and certain income types with reduced withholding rates. Resident Tax Rates Tax residents benefit from progressive tax rates, meaning lower tax rates for most income levels compared to non-residents. Tax Advantages of Residency Being a tax resident often results in significant tax savings, particularly for individuals earning below S$320,000 – S$400,000 annually. Importance of Physical Presence Frequent travelers should track their days spent in Singapore to ensure they maintain their tax residency status. How Can InCorp Global Help? As Singapore continues to uphold its reputation as a global financial hub, staying informed about tax regulations remains essential for everyone involved in its economy. Understanding the nuances of the system, from residency rules to applicable deductions, can significantly impact your financial well-being. Don’t leave your tax strategy to chance. InCorp Global can help you proactively plan and optimise your tax position, ensuring you benefit from all available advantages. From residents seeking to minimise their tax burden to non-residents navigating international tax implications, we offer comprehensive services tailored to your specific needs. Reach out to us today to explore how we can help you achieve your financial goals in Singapore. Frequently Asked Questions About Personal Income Tax in Singapore Your personal income tax is influenced by certain factors, including your: Tax residency Chargeable income Personal income tax rates Applicable tax exemptions These types of income are not taxed in Singapore: Capital gains tax Shipping income as specified under Section 13A and Section 13E of the Income Tax Act 1947 Foreign-sourced dividends, service income, and branch profits obtained by a resident firm under Section 13(8) You can either file your income tax electronically or engage an income tax expert to help you do so and remove the hassle of doing it yourself. About the Author Mabel Ng With over two decades of experience in direct and indirect taxation, Mabel has honed her expertise across a broad spectrum of environments, including the Big 4 accounting firms, mid-tier firms, and various industry roles. Her extensive background spans not only Singapore but also the wider Asia-Pacific region, reflecting a deep understanding of diverse tax landscapes and practices. She is also a member of the ISCA and FCCA, and is an SCTP Accredited Tax Practitioner. More on Business Blogs
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It is the key component of the country’s tax system. Thereby, to determine how much income tax an individual owes, you first need to establish whether they’re considered a tax resident and [calculate](https://www.incorp.asia/singapore/tools/singapore-corporate-tax-calculator/) their chargeable income. Then, you apply the progressive resident tax rate to that amount. This blog will provide a detailed overview of the Singapore personal income tax 2025. It will help individuals determine their income tax liability by understanding their tax residency status, applicable tax rates, and tax exemptions. Inside this Article - [Singapore Personal Income Tax for Residents](https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/#residents) - [Singapore Personal Income Tax for Non-Residents](https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/#non-residents) - [Tax Deductions and Exemptions in Singapore](https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/#exemptions) - [Differences in Income Tax Rates For Residents vs Non-Tax Residents](https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/#differences) - [How Can InCorp Global Help?](https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/#incorp) [Get Help to File Your Personal Income Tax](https://www.incorp.asia/singapore/services/tax/) * ## Personal Income Tax for Singapore Residents Singapore residents are taxed on their income, and overseas income is remitted to this country. Tax rates are progressive, meaning a higher-income earner must pay taxes pegged to higher rates. [Personal Income Tax Calculator for Singapore Residents](https://www.incorp.asia/singapore/tools/singapore-personal-tax-calculator-residents/) You will be considered a tax resident for a specific Year of Assessment (YA) if you are: - A Singapore Citizen or Singapore Permanent Resident residing in this country, except for temporary absences or - A foreigner who has stayed or worked in Singapore: - For at least 183 days in the preceding calendar year or - Continuously for 3 consecutive years, even if the stay in Singapore may be less than 183 days in the first or third year or - A foreigner who has worked in Singapore for a continuous period spanning 2 calendar years, with a total stay of at least 183 days. It applies to employees entering this country but excludes company directors, public entertainers, or professionals. Starting from YA 2024, the top marginal personal income tax rate has risen to enhance progressivity. Income exceeding S\$500,000 up to S\$1 million will be taxed at 23%, while income over S\$1 million will be taxed at 24%, up from the current [22%](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates). The personal income tax rates for residents from YA 2024 onwards are: \| Chargeable Income \| Income Tax Rate (%) \| Gross Tax Payable (\$) \| \|---\|---\|---\| \| First S\$20,000 Next S\$10,000 \| 0 2 \| 0 200 \| \| First S\$30,000 Next S\$10,000 \| – 3.50 \| 200 350 \| \| First S\$40,000 Next S\$40,000 \| – 7 \| 550 2,800 \| \| First S\$80,000 Next S\$40,000 \| – 11.5 \| 3,350 4,600 \| \| First S\$120,000 Next S\$40,000 \| – 15 \| 7,950 6,000 \| \| First S\$160,000 Next S\$40,000 \| – 18 \| 13,950 7,200 \| \| First S\$200,000 Next S\$40,000 \| – 19 \| 21,150 7,600 \| \| First S\$240,000 Next S\$40,000 \| – 19.5 \| 28,750 7,800 \| \| First S\$280,000 Next S\$40,000 \| – 20 \| 36,550 8,000 \| \| First S\$320,000 Next S\$180,000 \| – 22 \| 44,550 39,600 \| \| First S\$500,000 Next S\$500,000 \| – 23 \| 84,150 115,000 \| \| First S\$1,000,000 In excess of S\$1,000,000 \| – 24 \| 199,150 \| Singapore’s tax system is known for its simplicity and territorial approach. Individuals in Singapore do not face inheritance tax or capital gains tax. Taxation focuses solely on income earned within the country, with most overseas income being exempt. Tax regulations differ based on an individual’s tax residency status. The deadline for tax filing is April 15th each year, though electronic filing extends this to April 18th. Late filing may result in penalties. Income tax is calculated on a preceding-year basis. As of January 2025, gains from selling foreign assets in Singapore remain tax-exempt due to the absence of a capital gains tax. * ## Singapore Non-Residents Personal Income Tax - Non-residents are foreigners who have stayed or worked in Singapore for less than 183 days in a calendar year. - They are taxed only on their income in Singapore and are not included in the taxable income. They are subjected to tax at a flat rate of 15% or progressive resident tax rates as per the table above, which results in a higher tax amount. - Note that the non-resident personal income tax rate for director’s fees, consultation fees, and other income is presently at 24%. This excludes employment income and certain income taxable at reduced withholding tax rates. Important Note: Starting from YA 2024, non-resident individuals (excluding employment income and certain income taxed at lower rates) income tax rate has been increased from 22% to 24%. This change aims to align the income tax rates for non-residents with those for residents. [Calculate Non-Resident Personal Income Tax](https://www.incorp.asia/singapore/tools/singapore-personal-tax-calculator-non-resident/) * ## Tax Deductions and Exemptions in Singapore Tax exemptions and deductions can help to lower residents’ tax liability. Residents are eligible for various tax exemptions and deductions, such as: - Personal reliefs - Deductions for employment expenses - Contributions to approved charitable or social causes Non-residents do not qualify for most of these exemptions and deductions. There are also some groups of individuals who are exempted from personal income tax. These include: - Non-resident individuals whose employment is for not more than 60 days in a calendar year: - Non-resident individuals in Singapore employed for a short period of not more than 60 days in a calendar year are exempt from paying personal income tax on their employment income. - Individuals who receive certain types of income that are exempted from tax: - Some types of income are [exempted from personal income tax](https://www.incorp.asia/blogs/14-strategies-reduce-personal-income-tax/) in Singapore. These include certain types of: - Government grants - Scholarships and awards - Certain gains from the disposal of investments - Certain income earned by approved charitable or religious organisations Even if individuals fall under one of these exempt categories, they may still be required to file a [tax return in Singapore](https://www.incorp.asia/singapore/services/tax/) to report their income. Other taxes, such as [Goods and Services Tax (GST)](https://www.incorp.asia/blogs/singapore-goods-services-tax-gst-essential-guide/) and tax levied on rental income, may apply. Related Read: [14 Strategies to Reduce your Personal Income Tax »](https://www.incorp.asia/blogs/14-strategies-reduce-personal-income-tax/) * ## Withholding Taxes on Income of Non-Resident Individuals Non-resident individuals are subject to withholding tax on certain income when it’s due and receivable. The applicable withholding tax rate depends on the type of income and the Year of Assessment (YA). \| Income Type \| Withhold Tax Rate form 2024 Onwards \| Withhold Tax Rate from YA 2017 to YA 2023 \| \|---\|---\|---\| \| Compensation, which includes director’s fees, received by non-resident director \| 24% \| 22% \| \| Earnings obtained by non-resident professionals for services given in Singapore \| Gross income: 15% Net income: 24% \| Gross income: 15% Net income: 22% \| \| Earning of non-resident public entertainers \| Concessionary rate: 15% \| Concessionary rate up to 31 Mar 2022: 10% Concessionary rate from 1 Apr 2022: 15% \| \| SRS withdrawals received by non-Singaporean \| 24% \| 22% \| \| Payment related to interest, commission, loans, or debts \| Final withholding tax rate reduced to 15% (conditions apply) Otherwise taxed at 24% \| The final withholding tax rate is either 15% (subject to conditions) or 22% if the reduced rate does not apply. \| \| Royalties or lump sum payments for using movable properties \| Final withholding tax rate reduced to 10% (conditions apply) Otherwise taxed at 24% \| Final withholding tax rate reduced to 10% (conditions apply) Otherwise taxed at 22% \| * ## Differences in Income Tax Rates For Residents vs Non-Tax Residents \| \| \| \|---\|---\| \| Tax Residency \| Singapore distinguishes between tax residents and non-residents for income tax purposes. \| \| Tax Resident Criteria \| You are a tax resident if you are a Singaporean citizen, a Singaporean permanent resident, or a foreigner who stays or works in Singapore for 183 days or more in a year. \| \| Non-Tax Resident \| If you don’t meet the tax resident criteria, you are considered a non-tax resident. \| \| Non-Resident Tax Rates \| Non-residents generally face a flat tax rate of 24% on most income. Exceptions include Singapore employment income (taxed at 15%) and certain income types with reduced withholding rates. \| \| Resident Tax Rates \| Tax residents benefit from progressive tax rates, meaning lower tax rates for most income levels compared to non-residents. \| \| Tax Advantages of Residency \| Being a tax resident often results in significant tax savings, particularly for individuals earning below S\$320,000 – S\$400,000 annually. \| \| Importance of Physical Presence \| Frequent travelers should track their days spent in Singapore to ensure they maintain their tax residency status. \| * ## How Can InCorp Global Help? As Singapore continues to uphold its reputation as a global financial hub, staying informed about tax regulations remains essential for everyone involved in its economy. Understanding the nuances of the system, from residency rules to applicable deductions, can significantly impact your financial well-being. Don’t leave your tax strategy to chance. InCorp Global can help you proactively plan and optimise your tax position, ensuring you benefit from all available advantages. From residents seeking to minimise their tax burden to non-residents navigating international tax implications, we offer comprehensive services tailored to your specific needs. Reach out to us today to explore how we can help you achieve your financial goals in Singapore. ### Contact our team [![Mabel Ng](https://www.incorp.asia/wp-content/uploads/2022/10/mabel-ng-1.jpg)](https://www.incorp.asia/singapore/service-leaders/mabel-ng/) [Mabel Ng](https://www.incorp.asia/singapore/service-leaders/mabel-ng/) ##### Head Tax Advisory & Compliance Services ## Frequently Asked Questions About Personal Income Tax in Singapore - ### How do I determine my personal income tax in Singapore? - Your personal income tax is influenced by certain factors, including your: - Tax residency - Chargeable income - Personal income tax rates - Applicable tax exemptions - ### What are some types of non-taxable income in Singapore? - These types of income are not taxed in Singapore: - Capital gains tax - Shipping income as specified under Section 13A and Section 13E of the Income Tax Act 1947 - Foreign-sourced dividends, service income, and branch profits obtained by a resident firm under Section 13(8) - ### How do I declare personal income tax in Singapore? - You can either file your income tax electronically or engage an income tax expert to help you do so and remove the hassle of doing it yourself. [Talk to our Tax Experts Today\!](https://www.incorp.asia/singapore/contact-us/?service=Taxation) ## InCorp can help you avoid last-minute stress and potential penalties. Stay compliant and let us file your taxes today. ### About the Author ![](https://www.incorp.asia/wp-content/uploads/2022/10/mabel-ng-1-96x96.jpg) ### Mabel Ng With over two decades of experience in direct and indirect taxation, Mabel has honed her expertise across a broad spectrum of environments, including the Big 4 accounting firms, mid-tier firms, and various industry roles. Her extensive background spans not only Singapore but also the wider Asia-Pacific region, reflecting a deep understanding of diverse tax landscapes and practices. She is also a member of the ISCA and FCCA, and is an SCTP Accredited Tax Practitioner. ### More on Business Blogs [6 Benefits of Becoming a Singapore Permanent Resident (PR)](https://www.incorp.asia/blogs/6-benefits-becoming-singapore-permanent-resident-pr/) [Why Choose Singapore for Dual Listing Instead of Hong Kong?](https://www.incorp.asia/blogs/why-choose-singapore-dual-listing-instead-of-hong-kong/) Filed Under: [Business Blogs](https://www.incorp.asia/blogs/) Tagged With: [Taxation](https://www.incorp.asia/topics/taxation/) ### How Can We Help You? We deliver expert advice across a variety of corporate services. 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Readable Markdown	![Singapore Personal Income Tax for Residents](https://www.incorp.asia/wp-content/uploads/2023/03/personal-tax.jpg) Singapore’s personal income tax rate is one of the lowest in the world. It is the key component of the country’s tax system. Thereby, to determine how much income tax an individual owes, you first need to establish whether they’re considered a tax resident and [calculate](https://www.incorp.asia/singapore/tools/singapore-corporate-tax-calculator/) their chargeable income. Then, you apply the progressive resident tax rate to that amount. This blog will provide a detailed overview of the Singapore personal income tax 2025. It will help individuals determine their income tax liability by understanding their tax residency status, applicable tax rates, and tax exemptions. Inside this Article - [Singapore Personal Income Tax for Residents](https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/#residents) - [Singapore Personal Income Tax for Non-Residents](https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/#non-residents) - [Tax Deductions and Exemptions in Singapore](https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/#exemptions) - [Differences in Income Tax Rates For Residents vs Non-Tax Residents](https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/#differences) - [How Can InCorp Global Help?](https://www.incorp.asia/blogs/singapore-personal-income-tax-guide/#incorp) * ## Personal Income Tax for Singapore Residents Singapore residents are taxed on their income, and overseas income is remitted to this country. Tax rates are progressive, meaning a higher-income earner must pay taxes pegged to higher rates. You will be considered a tax resident for a specific Year of Assessment (YA) if you are: - A Singapore Citizen or Singapore Permanent Resident residing in this country, except for temporary absences or - A foreigner who has stayed or worked in Singapore: - For at least 183 days in the preceding calendar year or - Continuously for 3 consecutive years, even if the stay in Singapore may be less than 183 days in the first or third year or - A foreigner who has worked in Singapore for a continuous period spanning 2 calendar years, with a total stay of at least 183 days. It applies to employees entering this country but excludes company directors, public entertainers, or professionals. Starting from YA 2024, the top marginal personal income tax rate has risen to enhance progressivity. Income exceeding S\$500,000 up to S\$1 million will be taxed at 23%, while income over S\$1 million will be taxed at 24%, up from the current [22%](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates). The personal income tax rates for residents from YA 2024 onwards are: \| Chargeable Income \| Income Tax Rate (%) \| Gross Tax Payable (\$) \| \|---\|---\|---\| \| First S\$20,000 Next S\$10,000 \| 0 2 \| 0 200 \| \| First S\$30,000 Next S\$10,000 \| – 3.50 \| 200 350 \| \| First S\$40,000 Next S\$40,000 \| – 7 \| 550 2,800 \| \| First S\$80,000 Next S\$40,000 \| – 11.5 \| 3,350 4,600 \| \| First S\$120,000 Next S\$40,000 \| – 15 \| 7,950 6,000 \| \| First S\$160,000 Next S\$40,000 \| – 18 \| 13,950 7,200 \| \| First S\$200,000 Next S\$40,000 \| – 19 \| 21,150 7,600 \| \| First S\$240,000 Next S\$40,000 \| – 19.5 \| 28,750 7,800 \| \| First S\$280,000 Next S\$40,000 \| – 20 \| 36,550 8,000 \| \| First S\$320,000 Next S\$180,000 \| – 22 \| 44,550 39,600 \| \| First S\$500,000 Next S\$500,000 \| – 23 \| 84,150 115,000 \| \| First S\$1,000,000 In excess of S\$1,000,000 \| – 24 \| 199,150 \| Singapore’s tax system is known for its simplicity and territorial approach. Individuals in Singapore do not face inheritance tax or capital gains tax. Taxation focuses solely on income earned within the country, with most overseas income being exempt. Tax regulations differ based on an individual’s tax residency status. The deadline for tax filing is April 15th each year, though electronic filing extends this to April 18th. Late filing may result in penalties. Income tax is calculated on a preceding-year basis. As of January 2025, gains from selling foreign assets in Singapore remain tax-exempt due to the absence of a capital gains tax. * ## Singapore Non-Residents Personal Income Tax - Non-residents are foreigners who have stayed or worked in Singapore for less than 183 days in a calendar year. - They are taxed only on their income in Singapore and are not included in the taxable income. They are subjected to tax at a flat rate of 15% or progressive resident tax rates as per the table above, which results in a higher tax amount. - Note that the non-resident personal income tax rate for director’s fees, consultation fees, and other income is presently at 24%. This excludes employment income and certain income taxable at reduced withholding tax rates. Important Note: Starting from YA 2024, non-resident individuals (excluding employment income and certain income taxed at lower rates) income tax rate has been increased from 22% to 24%. This change aims to align the income tax rates for non-residents with those for residents. * ## Tax Deductions and Exemptions in Singapore Tax exemptions and deductions can help to lower residents’ tax liability. Residents are eligible for various tax exemptions and deductions, such as: - Personal reliefs - Deductions for employment expenses - Contributions to approved charitable or social causes Non-residents do not qualify for most of these exemptions and deductions. There are also some groups of individuals who are exempted from personal income tax. These include: - Non-resident individuals whose employment is for not more than 60 days in a calendar year: - Non-resident individuals in Singapore employed for a short period of not more than 60 days in a calendar year are exempt from paying personal income tax on their employment income. - Individuals who receive certain types of income that are exempted from tax: - Some types of income are [exempted from personal income tax](https://www.incorp.asia/blogs/14-strategies-reduce-personal-income-tax/) in Singapore. These include certain types of: - Government grants - Scholarships and awards - Certain gains from the disposal of investments - Certain income earned by approved charitable or religious organisations Even if individuals fall under one of these exempt categories, they may still be required to file a [tax return in Singapore](https://www.incorp.asia/singapore/services/tax/) to report their income. Other taxes, such as [Goods and Services Tax (GST)](https://www.incorp.asia/blogs/singapore-goods-services-tax-gst-essential-guide/) and tax levied on rental income, may apply. Related Read: [14 Strategies to Reduce your Personal Income Tax »](https://www.incorp.asia/blogs/14-strategies-reduce-personal-income-tax/) * ## Withholding Taxes on Income of Non-Resident Individuals Non-resident individuals are subject to withholding tax on certain income when it’s due and receivable. The applicable withholding tax rate depends on the type of income and the Year of Assessment (YA). \| Income Type \| Withhold Tax Rate form 2024 Onwards \| Withhold Tax Rate from YA 2017 to YA 2023 \| \|---\|---\|---\| \| Compensation, which includes director’s fees, received by non-resident director \| 24% \| 22% \| \| Earnings obtained by non-resident professionals for services given in Singapore \| Gross income: 15% Net income: 24% \| Gross income: 15% Net income: 22% \| \| Earning of non-resident public entertainers \| Concessionary rate: 15% \| Concessionary rate up to 31 Mar 2022: 10% Concessionary rate from 1 Apr 2022: 15% \| \| SRS withdrawals received by non-Singaporean \| 24% \| 22% \| \| Payment related to interest, commission, loans, or debts \| Final withholding tax rate reduced to 15% (conditions apply) Otherwise taxed at 24% \| The final withholding tax rate is either 15% (subject to conditions) or 22% if the reduced rate does not apply. \| \| Royalties or lump sum payments for using movable properties \| Final withholding tax rate reduced to 10% (conditions apply) Otherwise taxed at 24% \| Final withholding tax rate reduced to 10% (conditions apply) Otherwise taxed at 22% \| * ## Differences in Income Tax Rates For Residents vs Non-Tax Residents \| \| \| \|---\|---\| \| Tax Residency \| Singapore distinguishes between tax residents and non-residents for income tax purposes. \| \| Tax Resident Criteria \| You are a tax resident if you are a Singaporean citizen, a Singaporean permanent resident, or a foreigner who stays or works in Singapore for 183 days or more in a year. \| \| Non-Tax Resident \| If you don’t meet the tax resident criteria, you are considered a non-tax resident. \| \| Non-Resident Tax Rates \| Non-residents generally face a flat tax rate of 24% on most income. Exceptions include Singapore employment income (taxed at 15%) and certain income types with reduced withholding rates. \| \| Resident Tax Rates \| Tax residents benefit from progressive tax rates, meaning lower tax rates for most income levels compared to non-residents. \| \| Tax Advantages of Residency \| Being a tax resident often results in significant tax savings, particularly for individuals earning below S\$320,000 – S\$400,000 annually. \| \| Importance of Physical Presence \| Frequent travelers should track their days spent in Singapore to ensure they maintain their tax residency status. \| * ## How Can InCorp Global Help? As Singapore continues to uphold its reputation as a global financial hub, staying informed about tax regulations remains essential for everyone involved in its economy. Understanding the nuances of the system, from residency rules to applicable deductions, can significantly impact your financial well-being. Don’t leave your tax strategy to chance. InCorp Global can help you proactively plan and optimise your tax position, ensuring you benefit from all available advantages. From residents seeking to minimise their tax burden to non-residents navigating international tax implications, we offer comprehensive services tailored to your specific needs. Reach out to us today to explore how we can help you achieve your financial goals in Singapore. ## Frequently Asked Questions About Personal Income Tax in Singapore - Your personal income tax is influenced by certain factors, including your: - Tax residency - Chargeable income - Personal income tax rates - Applicable tax exemptions - These types of income are not taxed in Singapore: - Capital gains tax - Shipping income as specified under Section 13A and Section 13E of the Income Tax Act 1947 - Foreign-sourced dividends, service income, and branch profits obtained by a resident firm under Section 13(8) - You can either file your income tax electronically or engage an income tax expert to help you do so and remove the hassle of doing it yourself. ### About the Author ![](https://www.incorp.asia/wp-content/uploads/2022/10/mabel-ng-1-96x96.jpg) ### Mabel Ng With over two decades of experience in direct and indirect taxation, Mabel has honed her expertise across a broad spectrum of environments, including the Big 4 accounting firms, mid-tier firms, and various industry roles. Her extensive background spans not only Singapore but also the wider Asia-Pacific region, reflecting a deep understanding of diverse tax landscapes and practices. She is also a member of the ISCA and FCCA, and is an SCTP Accredited Tax Practitioner. ### More on Business Blogs
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