Singapore Personal income tax (resident rates)
Singapore Personal income tax (resident rates) run from 0% to 24% across 13 bands, cited to Income Tax Act 1947, Second Schedule Part A Table 3 (rates for YA2024 and subsequent YAs, inserted by Act 33 of 2022 wef 04/11/2022), read with s 42(1); current version as at 20 Jul 2026, Singapore Statutes Online, in force since 1 Jan 2024. Last checked against the official source on 20 Jul 2026.
Progressive income tax schedule for resident individuals, applicable from Year of Assessment 2024 onwards (includes YA2026, i.e. income earned in calendar 2025).
| Current value | 0–24% across 13 bands |
|---|---|
| In force from | 2024-01-01 |
| Official source | Income Tax Act 1947, Second Schedule Part A Table 3 (rates for YA2024 and subsequent YAs, inserted by Act 33 of 2022 wef 04/11/2022), read with s 42(1); current version as at 20 Jul 2026, Singapore Statutes Online |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Thirteen marginal bands on chargeable income (after personal reliefs), 0% to 24%, applying from YA2024 onwards with no change for YA2026; verified both in the statute (SSO, current as at 20 Jul 2026) and on IRAS 'Individual Income Tax rates' (https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates, loaded) — the two match exactly. effective_from 2024-01-01 denotes YA2024 (assessment year); the top 23%/24% bands first applied to income earned in 2023. NO Personal Income Tax rebate for YA2026: IRAS's rebate page (loaded) lists one-off rebates only for YA2024 (50% of tax payable, capped S$200) and YA2025 (60%, capped S$200), both lapsed. Prior schedule (YA2017-YA2023) topped out at 22% above S$320,000. Non-residents: employment income taxed at flat 15% or the resident schedule, whichever yields more tax; director's fees and most other income at 24% (22% before YA2024). Reliefs are extensive (earned income, CPF, parenthood etc.) and subject to an S$80,000 overall relief cap, so effective rates sit well below marginal rates. Access quirk: iras.gov.sg and sso.agc.gov.sg both reject plain HTTP fetchers (SPA shell / HTTP 403); a real browser is required.
Get it programmatically
curl https://asiaref.dev/v1/sg/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/sg/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/sg/income-taxOther Singapore series: Policy interest rate · Statutory late-payment interest · GST standard rate · VAT registration threshold · Statutory minimum wage · Public holidays · Consumer price inflation (CPI, year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory social-insurance contributions
The same figure elsewhere: South Korea · Sri Lanka · Taiwan · Thailand · Türkiye · all 28