Singapore income tax rates
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 | 13 entries — see the API for the full schedule |
|---|---|
| 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
# $0.001 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 · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate