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.
Note:
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 Income | Rate (%) | Gross Tax Payable S$ |
|---|---|---|
| First S$20,000 | 0 | 0 |
| Next S$10,000 | 2 | 200 |
| First S$30,000 | - | 200 |
| Next S$10,000 | 3.5 | 350 |
| First S$40,000 | - | 550 |
| Next S$40,000 | 7 | 2,800 |
| First S$80,000 | - | 3,350 |
| Next S$40,000 | 11.5 | 4,600 |
| First S$120,000 | - | 7,950 |
| Next S$40,000 | 15 | 6,000 |
| First S$160,000 | - | 13,950 |
| Next S$40,000 | 18 | 7,200 |
| First S$200,000 | - | 21,150 |
| Next S$40,000 | 19 | 7,600 |
| First S$240,000 | - | 28,750 |
| Next S$40,000 | 19.5 | 7,800 |
| First S$280,000 | - | 36,550 |
| Next S$40,000 | 20 | 8,000 |
| First S$320,000 | - | 44,500 |
| Above S$320,000 | 22 |
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
