Singapore Personal Tax Rates for Residents

Singapore's personal income tax system continues to stand out globally for its simplicity, progressive structure, and attractive tax rates. As we move into 2025, understanding the updated personal tax rates for residents in Singapore is essential for effective tax planning and compliance. This guide provides a comprehensive overview of the 2025 Singapore personal tax rates for residents, available reliefs, and filing requirements to help you make the most of Singapore's tax-friendly system.


Who Qualifies as a Tax Resident in 2025?

You are considered a tax resident in Singapore for the Year of Assessment (YA) 2025 if:

  • You are a Singapore citizen or Permanent Resident who resides in Singapore (except for temporary absences).
  • You are a foreigner who has stayed or worked in Singapore for at least 183 days in the calendar year 2024.

If you do not meet these criteria, you will be classified as a non-resident, subject to different tax rules.


2025 Singapore Personal Tax Rates for Residents

Singapore adopts a progressive income tax structure, meaning that higher income earners are taxed at higher rates.

Chargeable Income (S$) Tax Rate (%) Gross Tax Payable (S$)
0 - 20,00000
20,001 - 30,0002200
30,001 - 40,0003.5350
40,001 - 80,00072,800
80,001 - 120,00011.54,600
120,001 - 160,000156,000
160,001 - 200,000187,200
200,001 - 240,000197,600
240,001 - 280,00019.57,800
280,001 - 320,000208,000
Above 320,00022Variable

Tax Reliefs and Deductions for Residents in 2025

  • Earned Income Relief: For employment or business income.
  • Parent Relief: Up to S$9,000 per dependent parent.
  • Spouse Relief: S$2,000 for a dependent spouse earning less than S$4,000.
  • CPF Contributions: Tax-deductible for employees and self-employed individuals.
  • Life Insurance Relief: Deduction subject to CPF contribution shortfalls.
  • Course Fees Relief: Up to S$5,500 for employment-related courses.
  • Supplementary Retirement Scheme (SRS): Contributions are tax-deductible up to annual limits.

How to File Personal Income Tax in 2025

  1. Check your filing obligation via IRAS notification.
  2. Log in to myTax Portal using Singpass.
  3. Verify pre-filled income details.
  4. Declare additional income (e.g., rental, dividends, overseas earnings).
  5. Claim reliefs and deductions accurately.
  6. Submit the tax return by April 15, 2025.

How Apexia Corporate Advisory Can Help

  • Tax Planning and Advisory: Strategies to maximize reliefs and minimize liabilities.
  • Tax Filing Assistance: Accurate and timely tax return submission.
  • Tax Dispute Resolution: Assistance with audits and disputes with IRAS.
  • Multi-Income Structuring: Advisory for individuals with complex income streams.

Contact us today for expert tax assistance.

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