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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 IncomeRate (%)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