Learn how Singapore’s personal income tax system works in 2025, including rates, deadlines, reliefs, and filing tips tailored for taxpayers in Singapore.
📌 Overview of Singapore’s Personal Income Tax System
Singapore is known for its simple and competitive personal income tax regime. With progressive tax rates topping at 24% and a wide range of reliefs and rebates, the system is designed to be fair, transparent, and supportive of residents and workers.
The Year of Assessment (YA) 2025 covers income earned between 1 January 2024 to 31 December 2024. All resident individuals enjoy a 60% tax rebate on their tax payable for YA 2025, capped at SGD 200.
📅 Key Filing & Payment Deadlines for 2025
- PIT Filing Deadline: 15 April 2025 (paper), 18 April 2025 (e-filing).
- Final Payment Due: Within 1 month from the Notice of Assessment.
- Instalment Payments: Available via GIRO for approved taxpayers.
Missing these deadlines can lead to penalties, so it’s important to plan ahead and file early.
💡 Who Needs to File Taxes in Singapore?
You must file a personal income tax return if you are:
- A tax resident with taxable income in Singapore.
- A non-resident earning income subject to Singapore tax.
- A self-employed individual or freelancer deriving business income in Singapore.
Tax residency is generally determined if you reside or work in Singapore for 183 days or more in a calendar year.
📊 Personal Income Tax Rates (Residents) – YA 2025
| Chargeable Income (SGD) | Tax on First (SGD) | Rate on Excess (%) |
|---|---|---|
| 0 – 20,000 | – | 0% |
| 20,001 – 30,000 | – | 2.00% |
| 30,001 – 40,000 | 200 | 3.50% |
| 40,001 – 80,000 | 550 | 7.00% |
| 80,001 – 120,000 | 3,350 | 11.50% |
| 120,001 – 160,000 | 7,950 | 15.00% |
| 160,001 – 200,000 | 13,950 | 18.00% |
| 200,001 – 240,000 | 21,150 | 19.00% |
| 240,001 – 280,000 | 28,750 | 19.50% |
| 280,001 – 320,000 | 36,550 | 20.00% |
| 320,001 – 500,000 | 44,550 | 22.00% |
| 500,001 – 1,000,000 | 84,150 | 23.00% |
| Above 1,000,000 | 199,150 | 24.00% |
Note: All resident individuals will receive a 60% tax rebate for YA 2025, capped at SGD 200.
🛡️ Non-Resident Tax Rules
Non-residents are taxed at a flat 24%, except for employment income which is taxed at either:
- 15% flat rate, or
- Progressive resident rates (whichever is higher)
Directors’ fees and certain other income are always taxed at 24%.
🏆 Key Personal Reliefs & Deductions
- Spouse Relief: SGD 2,000 or Handicapped Spouse Relief of SGD 5,500.
- Child Relief: SGD 4,000 per child, higher for handicapped children.
- Parent/Grandparent Relief: Up to SGD 14,000.
- CPF Relief: Up to SGD 37,740 for self-employed; capped as per CPF rules.
- SRS Contributions: SGD 15,300 (citizens/PRs) or SGD 35,700 (foreigners).
- Course Fees Relief: Up to SGD 5,500 (last claim YA 2026).
Total personal reliefs are capped at SGD 80,000 per year.
📝 Step-by-Step Filing Process
- Gather all income documents – employment income, business earnings, rental income, etc.
- Log in to myTax Portal using Singpass.
- Check pre-filled details, update as necessary.
- Claim all applicable reliefs and deductions.
- Submit before the deadline to avoid penalties.
- Pay via GIRO or lump sum within one month of the Notice of Assessment.
💼 Tips to Reduce Your Tax Bill
- Make voluntary CPF or SRS contributions before year-end.
- Top up family members’ CPF accounts for extra reliefs.
- Donate to approved charities for 250% tax deduction.
- Prepay deductible expenses where possible.
- Ensure you claim all eligible reliefs.
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📢 Final Thoughts
Understanding personal income tax in Singapore doesn’t have to be complicated. By knowing your rates, deadlines, and eligible reliefs, you can file accurately and possibly save hundreds or even thousands in taxes. Always keep records, plan your tax moves before year-end, and when in doubt, consult a qualified tax professional.
