Tax Burden Controls
Max Average Burden
at gross SGDÂ 8,000.00
Max Marginal Burden
at gross SGDÂ 4,375.00
Above 20%
Gross Salary Range
Income
Residents use progressive resident rates with earned income relief. Non-resident employment income is taxed at 15% of gross or resident rates on gross income, whichever is higher.
SPR/First year: employer 4%, employee 5%. SPR/Second year: employer 9%, employee 15%. Full: employer 17%, employee 20%. Caps apply.
Annual capital gains (interest, dividends, trading gains)