- Income tax brackets updated
SG
Singapore
SG · SGP · #175 · 6 cities
Nomad score
68/100
Compare
Top income tax
24.0%
Territorial system
Corporate tax
17.0%
GST
9.0%
standard rate
Tax residency
183 days
95 tax treaties
Singapore tax profile
Data year: 2026
- Tax system
- Territorial Territorial tax system - only Singapore-sourced income and foreign income remitted to Singapore is taxed. Foreign-sourced income (dividends, branch profits, service income) remitted may be exempt if conditions are met.
- Top PIT rate
- 24.0%
- Corporate tax rate
- 17.0%
- GST
- 9.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 20.0%
- Social security (employer)
- 17.0%
- Social security cap (annual)
- SGD 102,000
- Dividend withholding
- 0.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 10.0%
- Treaty count
- 95
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| SGD 0 | SGD 20,000 | 0.0% |
| SGD 20,000 | SGD 30,000 | 2.0% |
| SGD 30,000 | SGD 40,000 | 3.5% |
| SGD 40,000 | SGD 80,000 | 7.0% |
| SGD 80,000 | SGD 120,000 | 11.5% |
| SGD 120,000 | SGD 160,000 | 15.0% |
| SGD 160,000 | SGD 200,000 | 18.0% |
| SGD 200,000 | SGD 240,000 | 19.0% |
| SGD 240,000 | SGD 280,000 | 19.5% |
| SGD 280,000 | SGD 320,000 | 20.0% |
| SGD 320,000 | SGD 500,000 | 22.0% |
| SGD 500,000 | SGD 1,000,000 | 23.0% |
| SGD 1,000,000 | and above | 24.0% |
Special regimes (2)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Pioneer Certificate Incentive (PC) Tax exemption on qualifying income for companies engaged in pioneering activitie... | 0.0% | 15yr | Active |
| Development & Expansion Incentive (DEI) Reduced CIT rate of 5% or 10% on qualifying income for companies undertaking sub... | 5.0% | 10yr | Active |
Tax flags
Participation Exemption
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if physically present or exercising employment in Singapore for 183 days or more in a calendar year. Also resident if ordinarily resident in Singapore.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 18
Sources
- IRAS individual income tax rates (accessed Oct 9, 2026) Resident progressive rates to 24%; non-resident 24% on most income; residency 183-day tests
- IRAS Tax Season 2026 (accessed Oct 9, 2026) Filing window 1 Mar–18 Apr 2026 for YA 2026
- IRAS due dates 2026 (accessed Oct 9, 2026) Individual return due 18 Apr 2026
- IRAS prevailing GST rate (accessed Oct 9, 2026) GST 9%
- IRAS list of DTAs (accessed Oct 9, 2026) Around 100 jurisdictions with DTAs, limited DTAs or EOI arrangements
- CPF contribution rates from 1 Jan 2026 (accessed Oct 9, 2026) 17% employer / 20% employee for citizens and SPRs aged 55 and below on wages above SGD 750
- CPF changes in 2026 (OW ceiling) (accessed Oct 9, 2026) Ordinary Wage ceiling SGD 8,000 per month; annual wage ceiling SGD 102,000 unchanged
- PwC Singapore individual income tax (accessed Oct 9, 2026) PIT brackets YA 2026, non-resident 24%
- PwC Singapore corporate income tax (accessed Oct 9, 2026) CIT 17%, partial and start-up exemptions, one-tier dividends
- PwC Singapore withholding taxes (accessed Oct 9, 2026) Non-treaty WHT 0/15/10; treaty table
- PwC Singapore tax administration (accessed Oct 9, 2026) Return due 18 April; calendar-year basis