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新加坡稅率-2016
發布時間:2016-5-25

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

For YA 2012 to YA 2016

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

-
17

13,950
6,800

First $200,000
Next $120,000

-
18

20,750
21,600

First $320,000
Above $320,000

-
20

42,350

 

Tax Rates for Non-Residents

Taxes on Employment Income

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





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