How do I know if I am a tax resident of Singapore?

You are a tax resident of Singapore if you are: a Singapore Citizen (SC) or Singapore Permanent Resident (SPR) who resides in Singapore (except for temporary absences), or A foreigner who has lived or worked in Singapore for 183 days or more in the year prior to the YA (excluding company directors).

In Singapore, what is the minimum salary required to pay income tax?

If your yearly income is S$22,000 or more, you are required to pay income tax in Singapore. You are generally exempt from paying income tax if: You have a yearly gross income of $22,000 or less; You do not earn any income in Singapore Read more here.

What income tax deductions could I be eligible for?

Income tax deductions in Singapore refer to personal reliefs, rebates, expenses and donations. Tax breaks are provided to promote social and economic goals such as filial piety, family formation, and skill development. Some examples of tax deductions include: Employment expenses Medical expenses Rental expenses Donations Self-improvement tax relief Angel Investors deduction Note: Personal income tax relief is limited to $80,000 per Year of Assessment. More on tax deductions.

What form do I need to submit for my personal income tax filing?

Depending on his or her work and tax residency status, IRAS requires each taxpayer to complete one of the following forms: Employed individuals (tax resident): Form B1 Self-employed individuals: Form B Non-resident individuals: Form M

Singapore Personal Income Tax Calculator

INCOME DETAILS
Employment Income	Employment Income Enter your gross employment income for the previous year (including any bonuses, fixed allowances and any benefits in kind). DO NOT deduct CPF paid when you key in this figure.
Less: Employment Expenses	Employment Expense Enter your allowable employment expenses.
NET EMPLOYMENT INCOME	Net Employment Income Calculated as Employment Income - Employment Expense.
Trade, Business, Profession or Vocation	Trade Income Enter your income from trade, business, profession or vocation in the previous year.
Dividends	Dividends Enter your dividends received in the previous year.
Interest	Interest Enter your interest income received in the previous year if it is NOT from deposits with approved banks or licensed finance companies in Singapore.
Rental Income from Property	Rent from Property Enter your net rent from property in the previous year.
Royalty, Charge, Estate/Trust Income	Royalty Enter your royalty, charge or estate/trust income received in the previous year.
Gains or Profits of an Income nature	Gains or Profits Enter your gains or profits of an income nature received in the previous year. These include any income which does not fall within any of the other classifications of income stated above.
Less: Approved Donations	Approved Donations Enter the amount donated (2.5 times) to approved Institution of Public Character (IPC) in the previous year. For example, if your donate $100 to an approved IPC, you will be given a $250 deduction.
ASSESSABLE INCOME	Assessable Income Calculated as Net Employment Income + Other Income - Approved Donations.
Less: PERSONAL RELIEFS
Earned Income Relief	Earned Income Relief Enter the lower of your earned income or the following values: -$1,000 (if you are below 55) -$6,000 (55 to 59) -$8,000(60 and above) For handicapped persons, the maximum earned income relief will be: -$4,000 (if you are below 55) -$10,000 (55 to 59) -$12,000 (60 and above)
Spouse/Handicapped Spouse Relief	Spouse/Handicapped Spouse Relief Enter $2,000 for spouse relief or $5,500 for handicapped spouse relief. You are only eligible for spouse relief if the income of your spouse in the previous year is not more than $4,000. If you are divorced or legally separated and you paid alimony/maintenance to your ex-wife or handicapped ex-wife in the previous year, you will be eligible to claim the amount of alimony/maintenance paid, subject to a maximum of $2,000 or $3,500 respectively.
Qualifying/Handicapped Child Relief	Qualifying child relief (QCR) Enter $4,000 per child. Handicapped child relief (HCR) Enter $7,500 per handicapped child.
Working Mother's Child Relief	Working Mother's Child Relief (WMCR) Enter the following amount: 1st child - 15% of mother's earned income 2nd child - 20% of mother's earned income 3rd and each subsequent child - 25% of mother's earned income Cumulative WMCR percentages are capped at 100% of mother's earned income. Note: The sum of all child reliefs claimable is subject to a cap of $50,000 for each child.
Parent/Handicapped Parent Relief	Parent/Handicapped Parent Relief You can claim parent relief or handicapped parent relief for up to 2 dependants. The amount of relief for each dependant is as follows: Staying with you Parent relief $9,000 Handicapped parent relief $14,000 NOT staying with you Parent relief $5,500 Handicapped parent relief $10,000
Grandparent Caregiver Relief	Grandparent Caregiver Relief Enter $3,000 if you are entitled to this relief. Click "Grandparent caregiver relief" for details on qualifying conditions.
Handicapped Sibling Relief	Handicapped Sibling Relief Enter up to $5,500 for each of your or your spouse's brothers or sisters who are handicapped and whom you maintained.
CPF/Provident Fund Relief	CPF/Provident Fund Relief Enter the amount of allowable CPF contribution. CPF capping rules apply. Note: Maximum range is $17,000.
Life Insurance Relief	Life Insurance Relief You are eligible to claim life insurance relief up to a maximum of $5,000 if you have zero CPF contribution. Otherwise, you may claim the difference between the cap of $5,000 and your CPF contribution. For example: CPF contribution: $3,000 Allowable life insurance relief: $5,000 - $3,000 = $2,000
Course Fees Relief	Course Fees Relief Enter the mount of course fee incurred up to a maximum of $5,500 in a year if you meet the qualifying conditions.
Foreign Maid Levy Relief	Foreign Maid Levy Relief Enter twice the total foreign domestic worker levy paid paid in the previous year, subject to the following cap amount: Maximum Relief: Concessionary FML ($170 per month) $3,080 Without concessionary FML($265 per month) $6,360
CPF Cash Top-Up Relief	CPF Cash Top-Up Relief Maximum Relief Your own minimum sum $7,000 Immediate family members (grandparents/parents, spouse or siblings) top-ups $7,000
Supplementary Retirement Scheme Relief	Supplementary Retirement Scheme Relief Enter the amount you / your emplyer have contributed in the previous year, subject to a cap of $12,750 for a Singaporean / Singapore Permanent Resident and $29,750 for a foreigner.
NSman Relief	NSman Relief For NSman (self) relief: Category of NSman - Non-KAH No in-camp training in previous year $1,500 Attended in-camp training in previous year $3,000 Category of NSman - KAH No in-camp training in previous year $3,500 Attended in-camp training in previous year $5,000 Enter $750 if your son(s)/your husband are NSmen.
CHARGEABLE INCOME
TAX PAYABLE

Tax Payable on Chargeable Income
Less: Personal Income Tax Rebate (50%)	Personal Income Tax Rebate 50% of Personal Income Tax Payable (Capped at $200)
Less: Parenthood Tax Rebate	Parenthood Tax Rebate 1st child - $5,000 2nd child - $10,000 3rd and each subsequent child - $20,000 If you have been granted PTR previously and there is balance in your PTR account, refer to the PTR statement on the balance available to offset against your tax payable.
NET TAX PAYABLE

INCOME DETAILS

Employment Income

Employment Income
Enter your gross employment income for the previous year (including any bonuses, fixed allowances and any benefits in kind). DO NOT deduct CPF paid when you key in this figure.

Less: Employment Expenses

Employment Expense
Enter your allowable employment expenses.

NET EMPLOYMENT INCOME

Net Employment Income
Calculated as Employment Income - Employment Expense.

Trade, Business, Profession or Vocation

Trade Income
Enter your income from trade, business, profession or vocation in the previous year.

Dividends

Dividends
Enter your dividends received in the previous year.

Interest

Interest
Enter your interest income received in the previous year if it is NOT from deposits with approved banks or licensed finance companies in Singapore.

Rental Income from Property

Rent from Property
Enter your net rent from property in the previous year.

Royalty, Charge, Estate/Trust Income

Royalty
Enter your royalty, charge or estate/trust income received in the previous year.

Gains or Profits of an Income nature

Gains or Profits
Enter your gains or profits of an income nature received in the previous year. These include any income which does not fall within any of the other classifications of income stated above.

Less: Approved Donations

Approved Donations
Enter the amount donated (2.5 times) to approved Institution of Public Character (IPC) in the previous year. For example, if your donate $100 to an approved IPC, you will be given a $250 deduction.

ASSESSABLE INCOME

Assessable Income
Calculated as Net Employment Income + Other Income - Approved Donations.

Less: PERSONAL RELIEFS

Earned Income Relief

Earned Income Relief
Enter the lower of your earned income or the following values:
-$1,000 (if you are below 55)
-$6,000 (55 to 59)
-$8,000(60 and above)

For handicapped persons, the maximum earned income relief will be:
-$4,000 (if you are below 55)
-$10,000 (55 to 59)
-$12,000 (60 and above)

Spouse/Handicapped Spouse Relief

Spouse/Handicapped Spouse Relief
Enter $2,000 for spouse relief or $5,500 for handicapped spouse relief. You are only eligible for spouse relief if the income of your spouse in the previous year is not more than $4,000.

If you are divorced or legally separated and you paid alimony/maintenance to your ex-wife or handicapped ex-wife in the previous year, you will be eligible to claim the amount of alimony/maintenance paid, subject to a maximum of $2,000 or $3,500 respectively.

Qualifying/Handicapped Child Relief

Qualifying child relief (QCR)
Enter $4,000 per child.

Handicapped child relief (HCR)
Enter $7,500 per handicapped child.

Working Mother's Child Relief

Working Mother's Child Relief (WMCR)
Enter the following amount:
1st child - 15% of mother's earned income
2nd child - 20% of mother's earned income
3rd and each subsequent child - 25% of mother's earned income

Cumulative WMCR percentages are capped at 100% of mother's earned income.

Note: The sum of all child reliefs claimable is subject to a cap of $50,000 for each child.

Parent/Handicapped Parent Relief

Parent/Handicapped Parent Relief
You can claim parent relief or handicapped parent relief for up to 2 dependants. The amount of relief for each dependant is as follows:

Staying with you
Parent relief $9,000
Handicapped parent relief $14,000

NOT staying with you
Parent relief $5,500
Handicapped parent relief $10,000

Grandparent Caregiver Relief

Grandparent Caregiver Relief
Enter $3,000 if you are entitled to this relief. Click "Grandparent caregiver relief" for details on qualifying conditions.

Handicapped Sibling Relief

Handicapped Sibling Relief
Enter up to $5,500 for each of your or your spouse's brothers or sisters who are handicapped and whom you maintained.

CPF/Provident Fund Relief

CPF/Provident Fund Relief
Enter the amount of allowable CPF contribution. CPF capping rules apply. Note: Maximum range is $17,000.

Life Insurance Relief

Life Insurance Relief
You are eligible to claim life insurance relief up to a maximum of $5,000 if you have zero CPF contribution. Otherwise, you may claim the difference between the cap of $5,000 and your CPF contribution.

For example:
CPF contribution: $3,000
Allowable life insurance relief:
$5,000 - $3,000 = $2,000

Course Fees Relief

Course Fees Relief
Enter the mount of course fee incurred up to a maximum of $5,500 in a year if you meet the qualifying conditions.

Foreign Maid Levy Relief

Foreign Maid Levy Relief
Enter twice the total foreign domestic worker levy paid paid in the previous year, subject to the following cap amount:
Maximum Relief:
Concessionary FML ($170 per month) $3,080
Without concessionary FML($265 per month) $6,360

CPF Cash Top-Up Relief

CPF Cash Top-Up Relief
Maximum Relief
Your own minimum sum $7,000
Immediate family members (grandparents/parents, spouse or siblings) top-ups $7,000

Supplementary Retirement Scheme Relief

Supplementary Retirement Scheme Relief
Enter the amount you / your emplyer have contributed in the previous year, subject to a cap of $12,750 for a Singaporean / Singapore Permanent Resident and $29,750 for a foreigner.

NSman Relief

NSman Relief
For NSman (self) relief:
Category of NSman - Non-KAH
No in-camp training in previous year $1,500
Attended in-camp training in previous year $3,000

Category of NSman - KAH
No in-camp training in previous year $3,500
Attended in-camp training in previous year $5,000

Enter $750 if your son(s)/your husband are NSmen.

CHARGEABLE INCOME

TAX PAYABLE

Tax Payable on Chargeable Income

NET TAX PAYABLE

FAQs

Singapore’s Personal Income Tax rate ranges from 0% to 22%.

The highest personal income tax rate of 22% are for individuals with an annual taxable income of more than $320,000.

More details about Singapore Resident Tax Rates can be found here.

You are a tax resident of Singapore if you are:

A Singapore Citizen (SC) or Singapore Permanent Resident (SPR) who resides in Singapore (except for temporary absences), or
A foreigner who has lived or worked in Singapore for 183 days or more in the year prior to the YA (excluding company directors).

Singapore’s Personal Income Tax adopts a progressive model where higher-income earning residents are required to pay a proportionately higher tax rate.

The Personal Income Tax rate in Singapore is capped at 22% currently.

More information: Singapore Personal Income Tax.

Non-residents' employment income is taxed at either a flat rate of 15% or the progressive resident tax rates (see table above), whichever is higher.

More information: Singapore Personal Tax for Non-Residents.

If your yearly income is S$22,000 or more, you are required to pay income tax in Singapore.

You are generally exempt from paying income tax if:

You have a yearly gross income of $22,000 or less;
You do not earn any income in Singapore

Singapore Personal Income Tax Calculator

Rikvin’s detailed Free Online Singapore Personal Income Tax Calculator helps you to estimate your annual tax payable.

FAQs

What is the personal income tax rate in Singapore?

How do I know if I am a tax resident of Singapore?

How is income tax calculated in Singapore (for residents)?

What are the tax rates for non-residents?

In Singapore, what is the minimum salary required to pay income tax?

What income tax deductions could I be eligible for?

When do I need to file my personal income tax?

What form do I need to submit for my personal income tax filing?

Do I need to submit IR8A?

Do you need help with your personal taxes?

Rikvin Pte Ltd

Company Registration

Immigration

Taxation

Resources

Singapore Personal Income Tax Calculator

Rikvin’s detailed Free Online Singapore Personal Income Tax Calculator helps you to estimate your annual tax payable.

Related Links :

FAQs

What is the personal income tax rate in Singapore?

How do I know if I am a tax resident of Singapore?

How is income tax calculated in Singapore (for residents)?

What are the tax rates for non-residents?

In Singapore, what is the minimum salary required to pay income tax?

What income tax deductions could I be eligible for?

When do I need to file my personal income tax?

What form do I need to submit for my personal income tax filing?

Do I need to submit IR8A?

Do you need help with your personal taxes?

Rikvin Pte Ltd

Company Registration

Immigration

Taxation

Resources