Singapore Personal Income Tax Overview
Singapore maintains one of the most competitive personal income tax systems globally, with progressive tax rates ranging from 0% to 24%. The system is designed to be simple, transparent, and business-friendly while providing adequate social safety nets through CPF.
Tax residents benefit from numerous reliefs and exemptions that significantly reduce tax liability. The first S$20,000 of chargeable income is completely tax-free for residents, making Singapore particularly attractive for middle-income earners.
2025 Singapore Tax Rates (Residents)
| Chargeable Income | Tax Rate | Tax on Bracket |
|---|---|---|
| First S$20,000 | 0% | S$0 |
| Next S$10,000 | 2% | S$200 |
| Next S$10,000 | 3.5% | S$350 |
| Next S$40,000 | 7% | S$2,800 |
| Next S$40,000 | 11.5% | S$4,600 |
| Next S$40,000 | 15% | S$6,000 |
| Above S$320,000 | 18-24% | Variable |
Non-residents pay 15% flat rate or progressive rates (whichever is higher) and do not receive personal reliefs.
Common Tax Reliefs for Residents
Earned Income Relief
Amount: S$1,000 - S$9,000
Automatic relief based on age and income. Higher relief for those aged 55-59 (S$6,000) and 60+ (S$8,000).
CPF Relief
Cap: S$80,000
Mandatory and voluntary CPF contributions are tax-deductible. Employee contributions automatically reduce taxable income.
Parent/Handicapped Dependent
Amount: S$9,000 - S$14,000
For supporting parents, grandparents, or handicapped dependents. Higher relief if dependent lives with you.
Spouse/Handicapped Spouse
Amount: S$2,000 - S$5,500
For legally married spouses with annual income ≤S$4,000. Higher relief for handicapped spouse.
Working Mother's Child Relief
Amount: 15-25% of earned income
For working mothers. Percentage increases with each child (1st: 15%, 2nd: 20%, etc.). Significant tax savings.
Course Fees Relief
Cap: S$5,500
For course fees related to current employment or improving skills. Includes seminars and conferences.