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新加坡2019年稅率政策更新
發布時間:2019-11-8

Income Tax and Tax Residency Status

The amount of income tax that you have to pay depends on your  tax residency status  in Singapore.

You are regarded as a tax resident if:

Period of Stay (inclusive of work) in Singapore

Tax Residency Status

Tax Implications

At least 183 days in a year

Tax resident for that year

Income is taxed at progressive resident rates.
You may claim tax reliefs.

At least 183 days for a continuous period over two years and the employment period must straddle two calendar years

Tax resident for both years

Income is taxed at progressive resident rates.
You may claim tax reliefs.

Three consecutive years

Tax resident for all three years

Income is taxed at progressive resident rates.
You may claim tax reliefs.

You will be regarded as a non-resident of Singapore for tax purposes if:

 

Tax Residency Status

Tax Implications

If you are here for 61 to 182 days

Non-Resident

Your employment income is taxed at 15% or progressive resident rates, whichever gives rise to a higher tax amount.
Director's fees and other income are taxed at the prevailing rate of 20% (22% from the Year of Assessment 2017).
You are not entitled to tax reliefs.

If you are employed for 60 days or less

Non-Resident

Your short-term employment income is exempt from tax.
This rule does not apply if:

  • You are a director of a company , a public entertainer or a professional in Singapore; or
  • Your absences from Singapore are incidental to your Singapore employment. In this case, your total income (including income for services rendered outside Singapore) is taxable in full in Singapore.

Director's fees and other income are taxed at the prevailing rate of 20% (22% from the Year of Assessment 2017). You are not entitled to tax reliefs

 

Tax Rates for Resident and Non-Residents

 

Income tax rates depend on an individual's tax residency status. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a: 

  1. Singapore Citizen (SC) or Singapore Permanent Resident (SPR) who resides in Singapore except for temporary absences; or
  2. Foreigner who has stayed / worked in Singapore (excludes director of a company) for 183 days or more in the previous year. i.e. the year before the YA.

Otherwise, you will be treated as a non-resident of Singapore for tax purposes.

 

Resident Tax Rates

From YA 2017 onwards

Chargeable Income Income Tax Rate (%) Gross Tax Payable ($)

First $20,000 
Next $10,000


2


200

First $30,000 
Next $10,000


3.50

200 
350

First $40,000 
Next $40,000


7

550 
2,800

First $80,000 
Next $40,000


11.5

3,350 
4,600

First $120,000 
Next $40,000


15

7,950 
6,000

First $160,000 
Next $40,000


18

13,950 
7,200

First $200,000 
Next $40,000


19

21,150 
7,600

First $240,000 
Next $40,000


19.5

28,750 
7,800

First $280,000 
Next $40,000


20

36,550 
8,000

First $320,000 
In excess of $320,000


22

44,550





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