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Contents  

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, Authority, Person or Fund Exempted

SECOND SCHEDULE Rates of Tax

THIRD SCHEDULE

FOURTH SCHEDULE Name of Bond, Securities, Stock or Fund

FIFTH SCHEDULE Child Relief

SIXTH SCHEDULE Number of Years of Working Life of Asset

SEVENTH SCHEDULE Advance Rulings

Legislative History

Comparative Table

 
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On 22/10/2017, you requested the version in force on 01/09/2007 incorporating all amendments published on or before 19/08/2017.
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SECOND SCHEDULE
Rates of Tax
Part A
Rates of Tax on Chargeable Income of
An Individual or A Hindu Joint Family
Chargeable Income
 
Rate of Tax
For every dollar of the first
$20,000
Nil
For every dollar of the next
$10,000
3.5%
For every dollar of the next
$10,000
5.5%
For every dollar of the next
$40,000
8.5%
For every dollar of the next
$80,000
14.0%
For every dollar of the next
$160,000
17.0%
For every dollar exceeding
$320,000
20.0%.
[29/95; 1/96; 7/96; 32/99; 41/99; 9/2000; 3/2001; 17/2001; S148/76; S38/77; S217/80; S158/82; S183/83; S137/84; S138/84; S217/84; S26/85; S79/88; S379/89; S380/89; S381/90; S382/90; S383/90; S317/91; S562/91; S 210/92; S412/92; S259/95; S33/96; S67/96; S302/96; S372/97; S372/98; S267/99; S485/99; S220/2003]
Part B
Rates of Tax on Chargeable Income
of A Person Other Than An Individual
or Hindu Joint Family
Chargeable Income
 
 
 
Rate of Tax
For every dollar of the first
 
$ 2,500
 
6%
For every dollar of the next
 
$ 2,500
 
9%
For every dollar of the next
 
$ 2,500
 
12%
For every dollar of the next
 
$ 2,500
 
15%
For every dollar of the next
 
$ 5,000
 
20%
For every dollar of the next
 
$ 5,000
 
23%
For every dollar of the next
 
$ 5,000
 
25%
For every dollar of the next
 
$ 10,000
 
30%
For every dollar of the next
 
$ 15,000
 
40%
For every dollar of the next
 
$ 50,000
 
50%
For every dollar exceeding
 
$100,000
 
55%
Part C
Rates of Tax for the Computation of Relief Under Section 40
Chargeable Income
 
Rate of Tax
For every dollar of the first
$ 2,500
4%
For every dollar of the next
$ 2,500
6%
For every dollar of the next
$ 2,500
8%
For every dollar of the next
$ 2,500
10%
For every dollar of the next
$ 5,000
14%
For every dollar of the next
$ 5,000
16%
For every dollar of the next
$ 5,000
17%
For every dollar of the next
$ 10,000
20%
For every dollar of the next
$ 15,000
27%
For every dollar of the next
$ 50,000
34%
For every dollar exceeding
$100,000
37%
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