We have drawn the following information relating to individual taxation that you may find useful.<\/p>\n
Singapore Tax Residents<\/em><\/p>\n Different tax rates apply for tax residents<\/b> and non-residents. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:<\/p>\n Singaporean; or Otherwise, you will be treated as a non-resident<\/b> of Singapore for tax purposes.<\/p>\n Tax rates for Singapore tax resident individuals (From YA 2015* and YA 2016)<\/strong><\/p>\n Chargeable Income Rate<\/span><\/strong><\/p>\n<\/td>\n Gross Tax Payable<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n First $ 20,000 0% $ 0 First $ 30,000 – $ 200 First $ 40,000 – $ 550 First $ 80,000 – $ 3,350 First $ 120,000 – $ 7,950 First $ 160,000 – $ 13,950 First $ 200,000 – $ 20,750 First $ 320,000 – $ 42,350<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n * YA 2015 tax rebate of 50%, capped at S$1,000.<\/span><\/p>\n Non-resident Individuals<\/em><\/p>\n Your is taxed at 15% or resident rate, whichever gives rise to a higher tax amount. The director’s fees, consultation fees and all other that you received will be taxed at 20%. Payments such director’s fees may be subject to Singapore withholding tax.<\/p>\n","protected":false},"excerpt":{"rendered":" TAX INFO Saturday, 29 September 2012 07:49 administrator We have drawn the following information relating to individual taxation that you may find useful. Singapore Tax Residents Different tax rates apply for tax residents and non-residents. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a: Singaporean; […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/smeaccounting.com.sg\/index.php\/wp-json\/wp\/v2\/pages\/32"}],"collection":[{"href":"https:\/\/smeaccounting.com.sg\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/smeaccounting.com.sg\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/smeaccounting.com.sg\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smeaccounting.com.sg\/index.php\/wp-json\/wp\/v2\/comments?post=32"}],"version-history":[{"count":11,"href":"https:\/\/smeaccounting.com.sg\/index.php\/wp-json\/wp\/v2\/pages\/32\/revisions"}],"predecessor-version":[{"id":119,"href":"https:\/\/smeaccounting.com.sg\/index.php\/wp-json\/wp\/v2\/pages\/32\/revisions\/119"}],"wp:attachment":[{"href":"https:\/\/smeaccounting.com.sg\/index.php\/wp-json\/wp\/v2\/media?parent=32"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n Singapore Permanent Resident if you have established your permanent home in Singapore; or
\n Foreigner who for 183 days or more in previous year (excludes director of a company).<\/p>\n\n\n
\n \n ![](\"http:\/\/cdncache-a.akamaihd.net\/items\/it\/img\/arrow-10x10.png\"){kind=icon}
<\/a><\/span><\/strong><\/p>\n<\/td>\n\n \n \n \n
Next $ 10,000 <\/span><\/p>\n<\/td>\n\n
2%<\/span><\/p>\n<\/td>\n\n
$ 200<\/span><\/p>\n<\/td>\n<\/tr>\n\n \n
Next $ 10,000 <\/span><\/p>\n<\/td>\n\n
3.50%<\/span><\/p>\n<\/td>\n\n
$ 350<\/span><\/p>\n<\/td>\n<\/tr>\n\n \n
Next $ 40,000 <\/span><\/p>\n<\/td>\n\n
7%<\/span><\/p>\n<\/td>\n\n
$ 2,800<\/span><\/p>\n<\/td>\n<\/tr>\n\n \n
Next $ 40,000 <\/span><\/p>\n<\/td>\n\n
11.5%<\/span><\/p>\n<\/td>\n\n
$ 4,600<\/span><\/p>\n<\/td>\n<\/tr>\n\n \n
Next $ 40,000 <\/span><\/p>\n<\/td>\n\n
15%<\/span><\/p>\n<\/td>\n\n
$ 6,000<\/span><\/p>\n<\/td>\n<\/tr>\n\n \n
Next $ 40,000 <\/span><\/p>\n<\/td>\n\n
17%<\/span><\/p>\n<\/td>\n\n
$ 6,800<\/span><\/p>\n<\/td>\n<\/tr>\n\n \n
Next $ 120,000 <\/span><\/p>\n<\/td>\n\n
18%<\/span><\/p>\n<\/td>\n\n
$ 21,600<\/span><\/p>\n<\/td>\n<\/tr>\n\n \n
Above $ 320,000<\/span><\/p>\n<\/td>\n\n
20%<\/span><\/p>\n<\/td>\n\n