A Guide to Personal Income Tax in Singapore

Last updated on November 21, 2025

Singapore’s tax system is generally straightforward and business-friendly. However, there remain many nuances for cross-border income, tax reliefs and compliance risks.

This guide aims to provide a comprehensive overview of Singapore’s personal income tax obligations to help taxpayers stay on the right side of the law. It will cover:

What is Personal Income Tax and Who Does It Apply to?

Personal income tax is defined as a tax imposed on individuals’ income under the Income Tax Act on income accruing in or derived (i.e. received or earned) from Singapore.

For example, an individual receives income for fixing cars in Singapore – this counts as income accruing in or derived from Singapore. If a taxpayer receives income for fixing cars in Malaysia, this is not income accruing in or derived from Singapore.

Tax resident vs non-resident

To first assess the amount of income tax you have to pay, you have to determine whether you are a tax resident or a non-resident. This affects the rate of tax, tax reliefs available to you, and the scope of taxation.

You will be treated as a tax resident if you are one of the following:

A Singapore citizen or Singapore Permanent Resident who resides in Singapore (except for temporary absences)
A foreigner who has stayed/worked in Singapore for either:
- At least 183 days in the previous calendar year, or
- Continuously for 3 consecutive years, even if the period of stay in Singapore may be less than 183 days in the first year and/or third year
A foreigner who has worked in Singapore for a continuous period of over 2 calendar years, and the total period of stay is at least 183 days. This applies to employees who entered Singapore but excludes directors of a company, public entertainers, or professionals

All individuals who are not considered tax residents are considered non-residents for tax purposes in that year of assessment (YA).

Who must pay tax?

If you are a tax resident in Singapore, you are taxed on income accrued in or derived from Singapore. You are not ordinarily taxed on foreign-sourced income remitted to Singapore (i.e. dividends, interest, or employment income from abroad) unless it is received through partnerships in Singapore. Tax residents are eligible to claim various tax reliefs, deductions, and rebates that reduce their tax payable.

If you are a non-resident in Singapore, you are generally taxed only on Singapore-sourced income (i.e. income derived from or accruing in Singapore). You are not eligible to claim personal reliefs, which are reserved only for tax residents.

What are the Applicable Tax Rates for Personal Income Tax in Singapore?

Singapore adopts a progressive tax model for tax residents, ranging from tax rates of 0% to 24%.

For tax residents, the applicable tax rates from YA 2024 onwards are as follows:

Chargeable Income	Income Tax Rate (%)	Gross Tax Payable ($)
First $20,000 Next $10,000	0 2	0 200
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 Next $180,000	– 22	44,550 39,600
First $500,000 Next $500,000	– 23	84,150 115,000
First $1,000,000 In excess of $1,000,000	– 24	199,150

For non-residents, your employment income will be taxed at the higher of a flat rate of 15%, or the progressive resident tax rate. Director’s fees, consultant’s fees and all other income are taxed at 24%.

For example, if a non-resident foreigner earns $100,000 in employment income in Singapore for YA 2025, the tax would be the higher of:

15% = $15,000, or
Progressive resident rates on $100,000 = $3,350 + 11.5% x $20,000 = $5,650

Since $5,650 is less than $15,000, a flat 15% rate would apply, and the individual would have to pay 15% in taxes. If this person also receives director’s fees, the director’s fees would be taxed at 24% separately.

You may use this tax calculator to estimate your tax payable in a year of assessment.

What are the Personal Income Tax Filing Obligations and Deadlines?

In Singapore, tax is based on a preceding-year basis, which means income taxable in a calendar year will be taxed in the following YA. For example, income taxed in YA 2025 refers to income earned from 1 January 2024 to 31 December 2024.

The filing deadline for paper filing is 15 April of the YA (i.e. 15 April 2025 for YA 2025). E-filing via myTax Portal must be done by 18 April of the YA.

For taxpayers who are under the Auto Inclusion Scheme (AIS), your income information will be automatically submitted by your employer to the Inland Revenue Authority of Singapore (IRAS) electronically. You should verify by 18 April that the pre-filled information is correct. Next, you will receive your tax bill (Notice of Assessment) in May to September of that YA. Once you receive your Notice of Assessment, you must pay your tax within 1 month.

What are the Applicable Exemptions, Reliefs or Rebates that Apply to Personal Income Tax in Singapore?

Understanding the distinction between exemptions, reliefs, rebates, and deductions is critical to ensure you get the full range of discounts you are eligible for.

Tax exemptions are parts of income that are excluded from tax (i.e. not taxable). Reliefs are deductions of your taxable income to reduce the taxable base. Rebates are reductions from tax payable after tax is computed. Deductions are allowable expenses you incur in earning income (e.g. donations, rental expenses, business expenses) that reduce your assessable taxable income.

What is considered taxable income?

Taxable income refers to the following:

Gains or profits from any trade or business. This includes employment income which can come in the form of salaries, bonuses, commissions, allowances, and benefits-in-kind such as club memberships
Investment income – including from interest, dividends and rental
Royalties, premiums and other profits from property
Any other gains that are revenue in nature

Non-taxable income includes the following:

Capital gains, such as gains on the sale of fixed assets, and gains on foreign exchange on capital transactions
Deposits with approved banks and finance companies licensed in Singapore
Winnings received from betting or lottery (e.g. Toto, 4D)
Alimony or maintenance payments received under a court order or deed of separation

You may refer to the IRAS website for a complete list of taxable and non-taxable income.

What are the available tax reliefs?

Tax reliefs are only applicable to tax residents. These reliefs serve social, economic, and policy goals like encouraging family support, making CPF contributions, and caring for the elderly. A general, non-exhaustive list of reliefs that are currently available is as follows:

Relief Type	For whom	Amount
Earned Income Relief	For individuals earning employment or business income	$1,000 for those below 55 $6,000 for those 55-59 $8,000 for those 60 and above
Spouse Relief / Spouse Relief (Disability)	For individuals whose spouse is living with/supported by them and earned equal or less than $8,000 a year	$2,000 for spouse relief $5,500 if your spouse is disabled
Qualifying Child Relief / Child Relief (Disability)	For parents of a dependent child below 16 years old or studying full-time at any educational institution, who earned equal or less than $8,000 a year	$4,000 per child $7,500 per disabled child
Working Mother’s Child Relief (WMCR)	For working mothers with a child satisfying all conditions under the Qualifying Child Relief / Child Relief (Disability)	If the child is born/adopted before 1 January 2024: 1st child: 15% of the mother’s income 2nd child: 20% of the mother’s income 3rd child and beyond: 25% of the mother’s earned income If the child is born/adopted on or after 1 January 2024: 1st child: $8,000 2nd child: $10,000 3rd child and beyond: $12,000
Parent / Handicapped Parent Relief	For children supporting dependant parents or grandparents above 55 years of age and who earned equal or less than $8,000 a year	If the taxpayer stays with the dependant: $9,000 per dependant $14,000 per disabled dependant If the taxpayer does not stay with the dependant: $5,500 per dependant $10,000 per disabled dependant
CPF Relief for employees	For employees who made compulsory contributions to the CPF	The mandatory CPF contribution is not taxed
NSman Relief	For National Servicemen (NSmen), wives of NSmen, and parents of NSmen	Based on NSman activities / service

Tax residents may combine different tax reliefs available to them, but the cap on the total amount of tax reliefs that can be claimed in one YA is $80,000.

Please refer to this page for the full list of reliefs and to find out if you qualify for them.

What are tax rebates?

Tax rebates are one-off rebates announced in annual Budgets by the government. For example, a 60% tax rebate capped at $200 will apply for YA 2025, for income earned in 2024. The rebate cap largely benefits middle-income workers and helps tackle cost pressures while supporting employees with preparing for future challenges.

Tax rebates are computed and granted automatically by the IRAS, so no application for tax rebates is required.

What are tax deductions?

Tax deductions reduce the amount of assessable income that is taxed.

Donations

Donations are generally tax deductible. These include cash donations made to an approved Institution of a Public Character (IPC) in Singapore. An IPC is an organisation approved by the Commissioner of Charities to receive tax deductible donations. You can check if an organisation is an IPC at the Charity Portal. Some examples of IPCs in Singapore include the Society for the Prevention of Cruelty to Animals Singapore, Children’s Cancer Foundation, and Care for the Elderly Foundation Singapore.

Other forms of tax-deductible donations include donations of shares, artefacts, art, land and building, and the donor’s name. Donations to overseas causes have to be made through Qualifying Local Intermediaries (QLIs) to be tax deductible. QLIs must fall into either one of these categories:

Selected Registered and Exempt Charities with a valid Fundraising for Foreign Charitable Purpose Permit
Charitable Institutions and Not-For-Profit Organisations established by Financial institutions in Singapore, as specified by the Monetary Authority of Singapore
Selected Grantmakers under the Ministry of Culture, Community & Youth’s Grantmaker Scheme
Other Selected Entities, as approved by the Monetary Authority of Singapore

Some examples of QLIs include the WWF-World Wide Fund for Nature (Singapore) Limited and UBS Optimus Foundation Singapore Ltd.

If you have made a qualifying donation, 2.5x the amount of the qualifying donation will be deducted from your taxable income. For example, if you earned $100,000 and donated $10,000 in 2024, the amount of deductible donations will be $10,000 x 2.5 = $25,000. This means that your assessable income for YA 2025 after tax deduction for donations will be $75,000.

To find out more about donations as a tax deduction, please visit this website.

Rental expenses

Another type of tax deduction is rental expenses incurred to produce rental income, which can be deducted against the rental income earned. Examples of such rental expenses are:

Interest on housing loans
Property tax
Fire insurance
Repairs
Maintenance
Costs of securing a tenant
Management fees
Replacement of furniture
Internet charges paid on behalf of the tenant
Utility expenses paid on behalf of the tenant

Rental expenses incurred when the property was vacant for the repair, insurance, maintenance, upkeep or property tax of a property are also deductible. This is as long as reasonable efforts were made to find a new tenant during the vacancy period.

To find out more about rental expenses as a tax deduction, please visit this website.

Employment expenses

Certain self-employed persons can enjoy a Fixed Expense Deduction Ratio (FEDR) – a tax deduction of a fixed percentage of their gross income earned. These persons must be either commission agents, delivery workers, or private hire car/taxi drivers who earned less than $50,000 in a year.

To find out more about FEDR, please visit this website.

Employees can also enjoy a deduction of their employment expenses if the expenses are not reimbursed by their company. For example, if an employee is required to work from home and as a result, incurs additional home office expenses such as electricity charges and telecommunication charges which are not reimbursed by their employer, these expenses can be claimed as a deduction against their employment income for the year.

To find out more about employment expenses, please visit this website.

What are Some Common Personal Income Tax-Related Offences and Their Penalties?

Non-compliance with personal income tax obligations can lead to serious consequences. Below are key offences, common examples and penalties, along with preventive steps.

Furnishing incorrect tax returns

One common offence is submitting incorrect returns, negligence, or non-disclosure of relevant information. This occurs when a taxpayer provides incomplete or inaccurate information, such as omitting certain income sources or misstating figures, even if done without malicious intention. For example, an individual might accidentally omit a small investment income or mistype an expense amount. However, because negligence is enough to translate into liability under Singapore’s tax law, such carelessness can attract penalties.

If you do not declare rental income, this is considered an offence as well. For instance, a taxpayer rents out a property but neglects to report the rental receipts to IRAS. By omitting that income, the taxpayer effectively understates their assessable income, which leads to tax under-assessment.

Another way incorrect returns might be furnished is by claiming ineligible deductions or exaggerating expenses. For example, an individual might claim costs incurred for improvement work done on their property as if they were rental expenses. Rental expenses are deductible from the assessable rental income. However, because improvement work is not considered a tax-deductible rental expense, such a claim is inappropriate. In another scenario, a person could overstate the incremental utility cost when working from home. For example, claiming that electricity usage increased by $50 monthly after switching to working from home when in fact the increase was only $10. This would be considered exaggerating deductible expenses.

It is an offence to furnish incorrect returns, even if the mistake was made inadvertently. The penalties for this offence include:

200% of the tax undercharged
A maximum fine of $5,000, and/or
A maximum jail term of 3 years

Intentional tax evasion

At the more serious end is the intentional evasion of tax. This involves intentional concealment, falsification of documents, the creation of fake records, or willful understatement of income. For example, a business owner might fabricate fictitious expenses or inflate costs to reduce taxable profits, or hide cash receipts entirely from their books. Such behaviour constitutes tax evasion, which will attract harsher penalties than mere negligence.

If a person intentionally evades tax, more severe penalties will be imposed. These include:

400% of the tax undercharged
A maximum fine of $50,000, and/or
A maximum jail term of 5 years

Failing to furnish a tax return before the deadline

Another common offence is failing to furnish a tax return before the deadline for the current YA (18 April each year). A person guilty of such an offence shall be liable to:

A maximum fine of $5,000 and/or
A jail term of up to 6 months

If the offender commits a second or subsequent same offence for the same YA, the person will accumulate a $100 fine every day after the first or prior conviction. This means if an individual is convicted of failing to furnish a tax return and, 9 days later, is subsequently convicted of the same offence for the same YA, he or she will have to pay $900 in total. If the offender commits the same offence for 2 years or more, the offender will be fined 200% of the tax undercharged (the amount of tax that should have been paid but was not paid), in addition to a maximum fine of $5,000.

Obstructing IRAS officers from carrying out their duties

The more general offence of obstructing or hindering IRAS officers from carrying out their duties also carries penalties. An example of such an offence is refusing to supply relevant documents to substantiate your tax claim when such documents were requested by IRAS. Examples include documents on salary/income, bonuses earned, donations made, and tenancy agreements. The penalties are a maximum fine of $10,000, a maximum jail term of 12 months, or both.

Voluntary disclosure

IRAS encourages taxpayers to voluntarily disclose omissions or errors under the Voluntary Disclosure Program in order to receive a reduction on the penalty imposed. A voluntary disclosure must be made before receiving a query from IRAS relating to your tax, or a notification from IRAS on the commencement of an investigation on your tax.

If such voluntary disclosure is made within the 1-year grace period from the filing deadline, no penalty will be imposed. For every 1 year after the grace period, a penalty of 5% of the tax undercharged will be imposed.

For example, suppose a taxpayer failed to declare an income of $30,000 on 18 April 2023 for YA 2023. If he voluntarily discloses the omission on 19 April 2023, no penalty will be imposed. However, if he only discloses the omission on 10 April 2026 (3 years after the grace period), a penalty of 5% of the tax undercharged multiplied by 3 years will be imposed (i.e. $200 x 5% x 3 = $30).

Such a penalty is considered reduced as compared to the standard penalty of 200% of tax undercharged and a maximum fine of $5,000 for furnishing incorrect tax returns without intention to evade tax. This scenario would result in a maximum penalty of $5,400 if the omission or error was not disclosed.

Tips When Filing Your Personal Income Tax Return

To ensure that you meet your personal income tax obligations, we recommend that you:

File your tax returns early using the myTax Portal instead of waiting until the deadline. If your employer participates in the AIS, confirm that your employment income is properly auto-filled, verify that the information is correct and submit your tax return before 18 April each year.
Keep proper documentation of your income, receipts, contracts, deductions, and property rentals in order to substantiate your claims when filing. For example, if you are declaring rental income but also deducting rental expenses from the taxable income, you should keep records of rental payments and receipts of rental expenses incurred for your property.
Make use of the Voluntary Disclosure Programme if you realise that you have made an omission or an error in your tax return to ensure that smaller penalties apply to you.
Seek professional advice from tax consultants or lawyers if your situation involves dual incomes, foreign assets, multiple properties, or cross-border streams of income to ensure that you are paying the correct amount of income tax.

Other FAQs on Personal Income Tax in Singapore

Do I need to pay tax if I earn less than $22,000?

If you did not receive any filing notification from the IRAS and your annual income falls below $22,000, you are not required to file an income tax return and will not need to pay tax.

If you have received a filing notification from IRAS, you will be required to file an income tax return. This is because even if no tax is due, you may still be required to file a return to prove that your taxable income is indeed less than $22,000.

How are bonuses taxed?

Bonuses are aggregated with your employment income and taxed together at a marginal rate. In other words, your bonus will be added to your taxable income and they will be taxed together.

Do freelancers / side hustlers need to pay tax?

If income from freelancing or side businesses is income from a trade or business, it is taxable. Generally, a hobby or pastime is not considered a business and the income earned from such a hobby is not taxable. However, it will be taxable if the activities are done repeatedly or habitually in exchange for monetary or non-monetary benefits. For example, if someone bakes occasionally for family and friends, such activities will not be taxable. However, if this individual bakes regularly to satisfy orders from customers in return for money, such income will be taxable.

In general, if a freelancer receives a notification from the IRAS to file a tax return (Form B/B1), they will have to file a tax return.

If a freelancer does not receive a notification from the IRAS to file a tax return, they will still have to file a tax return if:

Their total income is more than $22,000 in the preceding year, or
Their self-employed income has a net profit of more than $6,000 in the preceding YA

Do I need to pay income tax if I am posted overseas or going overseas to work?

If you are a tax resident of Singapore and receive foreign-sourced income, such income is exempt from being taxed even if remitted back to Singapore.

If you become a Singapore non-resident for tax purposes (for example, if you reside outside of Singapore), only Singapore-sourced income is taxable in Singapore.

When working overseas, you might face the issue of being taxed twice – once in the jurisdiction where the income is derived, and another in the jurisdiction where it is received. If you are in a jurisdiction that has entered into a Double Taxation Agreement (DTA) with Singapore, you might be able to avoid being taxed twice. A DTA prevents a person from being taxed twice in different jurisdictions.

Please visit the IRAS website for more information on DTAs.

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Singapore’s personal income tax system offers relief to lower-income earners through its progressive model, and the exemption of foreign-sourced income for resident individuals makes Singapore attractive for those with cross-border incomes. In order to determine how much tax you have to pay in Singapore, you have to make the distinction between being a resident vs non-resident taxpayer, find out how much reliefs and deductions you are entitled to, and ensure you have proper documentation in order to avoid leaving out relevant information in your tax return.

If you ever face charges related to tax evasion, consulting a criminal defence lawyer is essential. A lawyer can advise you on the best approach such as whether to make a voluntary disclosure, how to negotiate with IRAS on possible payment arrangements, and, if necessary, represent you in court to seek a fair outcome for your case.

For other tax-related matters or general advice, please make a general enquiry via our Find a Lawyer service for a quick consultation.