Singapore News


Filing for the Year of Assessment (YA) 2017 begins on 1 Mar 2017. The due dates are as follow:

e-Filing: 18 Apr 2017

Paper Filing: 15 Apr 2017

To e-File your tax return, log in to myTax Portal using your SingPass or IRAS PIN. 

You can file your income tax return either via mobile phone or desktop.


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:

  • Singapore Citizen (SC) or Singapore Permanent Resident (SPR) who resides in Singapore except for temporary absences; or
  • 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.

Tax rates for resident individuals From YA 2017

Chargeable IncomeRate (%)Gross Tax Payable S$
First S$20,00000
Next S$10,0002200
First S$30,000 -200
Next S$10,0003.5350
First S$40,000 -550
Next S$40,00072,800
First S$80,000 -3,350
Next S$40,00011.54,600
First S$120,000 -7,950
Next S$40,000156,000
First S$160,000 -13,950
Next S$40,000187,200
First S$200,000 -21,150
Next S$40,000197,600
First S$240,000-28,750
Next S$40,00019.57,800
First S$280,000-36,550
Next S$40,000208,000
First S$320,000-44,500
Above S$320,00022 

NEW: Personal Income Tax Rebate of 20% of tax payable will be granted to all individual tax residents for YA 2017 (i.e. for income earned in 2016). The rebate will be capped at $500 per taxpayer.


Source: IRAS