Income tax in Singapore depends on a person’s residential status. You will be considered as a resident in Singapore if you have stayed or worked in Singapore for more than 183 days in the previous year for a specific year of assessment. If you have stayed out of the country for more than 183 days then you will be considered as non-resident even if you are a citizen or holding a permanent residency status.
Personal income tax rates in Singapore depend on a person’s income and may vary from 2% to 22%.
Here is a chart to show you how personal income tax is levied upon tax citizens of Singapore.
| Chargeable income | income tax rate | Gross payable tax |
| First $20,000 | 0 | 0 |
| Next $10,000 | 2 | 200 |
| First $30,000 | – | 200 |
| Next $10,000 | 3.5 | 350 |
| First $40,000 | – | 550 |
| Next $40,000 | 7 | 2800 |
| First $80,000 | – | 3350 |
| Next $40,000 | 11.5 | 4,600 |
| First $120,000 | – | 7,950 |
| Next $40,000 | 15 | 6,000 |
| First $160,000 | – | 13,950 |
| Next $40,000 | 18 | 7,200 |
| First $200,000 | – | 21,150 |
| Next $40,000 | 19 | 7,600 |
| First $240,000 | – | 28,750 |
| Next $40,000 | 19.5 | 7,800 |
| First $280,000 | – | 36,550 |
| Next $40,000 | 20 | 8,000 |
| First $320,000 | – | 44,550 |
| In excess of $320,000 | 22 |
Tax levied upon non-residents’ employment income is flat 15% .
Special Tax rates
Taxes levied upon directors, consultants, entertainers, entrepreneurs that are non-residents in Singapore are different. Find below the chart showing income tax information of such individuals.
| Type of income | Special The non-resident individual tax rate |
| Director’s Remuneration | 20% |
| Non-resident professional such as a consultant | 15% of gross income or 22% of net income |
| Non-resident public entertainer such as a comedian | 10% withholding tax |
| Rental income derived from a Singapore property | 22% |
| SRS withdrawal | 22% |
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