Personal Taxes in Singapore (Part 2)

Personal Taxes in Singapore (Part 2) 新加坡个人所得税

Personal Income Tax for Singapore Residents 新加坡居民个人所得税

Who is a tax resident? 谁是税务居民?

Different tax rates apply for tax residents and non-residents. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a: 税务居民和非税务居民适用不同的税率。如果您是:

  • Singaporean; or 新加坡人;或
  • Singapore Permanent Resident (SPR) if you have established your permanent home in Singapore; or新加坡永久居民(SPR),如果您在新加坡建立了永久住所;或
  • Foreigner who stayed/worked in Singapore for 183 days or more in previous year (excludes director of a company). 去年在新加坡停留/工作183天或以上的外国人(不包括公司董事)。

For Foreigners working in Singapore, the following conditions are also applicable for the taxability of their income in Singapore: 在新加坡工作的外国人,其在新加坡的收入的可征税性也适用下列条件:

  • If you work in Singapore for 60 days or less in a calendar year, you will be exempt from tax on your earnings here.This exemption does not apply to non-resident company directors, public entertainers, professionals including foreign experts, speakers, queen’s counsels, consultants, trainers, coaches etc. 如果您在一个日历年内在新加坡工作60天或60天以下,您的收入将免税。此免税不适用于非本地公司董事、公共艺人、专业人士,包括外国专家、演讲者、女王顾问、顾问、培训师、教练等。
  • If you stay or work in Singapore for 61 to 182 days in a calendar year, your income will be taxed at 15% or resident rates for individuals, whichever gives the higher tax. 如果您在一个日历年内在新加坡停留或工作61至182天,您的收入将按15%的税率或个人的居民税率征税,以较高的税率为准。
  • If you stay or work in Singapore for 183 days or more in a calendar year, your income will be taxed at resident rates for individuals. 如果您在一个日历年内在新加坡停留或工作183天或以上,您的收入将按个人的居民税率征税。
  • If you stay or work in Singapore for a continuous period of at least 183 days over two years, your income will be taxed at resident rates for individuals. 如果您在新加坡居住或工作两年至少183天,您的收入将按个人的居民税率征税。
  • If you stay or work in Singapore for three consecutive years, your income for all years will be taxed at resident rates. 如果您连续三年在新加坡居住或工作,您所有年份的收入将按居民税率征税。

What is the difference in the tax treatments of a resident and non-resident? 居民和非居民的税收待遇有什么区别?

Resident individuals 居民个人 Non-resident individuals 非居民个人
Taxed progressively 累进征税 Taxed at 15% or respective progressive residential rate of up to 22%. 按15%或最高22%的税务居民累进税率累进征税
Double tax reliefs available可享受双重减税 No double tax reliefs不享受双重减税
Reliefs available for various taxes such as dependents, child, etc. 适用于各种税收的减免,如受抚养人、子女等 Generally no reliefs available. 通常不提供减免
Exempted from interest income 免征利息收入 Interest income from deposits with approved banks is not taxable. 免征经批准银行存款利息收入的税款
Employment income is taxable. 就业所得应税 Employment income from local employment of less than 60 days is exempt from taxation当地就业不满60天的,免征个税
Tax rebates are available. 有退税 No tax rebates available. 没有退税

What is Chargeable Income? 什么是应课税收入?

Chargeable income (taxable income) is the net income after deduction of expenses, donations and personal reliefs. Personal tax reliefs, subject to conditions, includes support of dependents, academic tuition, professional development expense and premiums paid on life insurance policies. 应课税收入(应税收入)指扣除开支、捐赠及个人济助后的净收入。根据条件,个人减税包括扶养人、学业学费、专业发展费用和人寿保险支付的保费。

How is Taxable Income Computed? 如何计算应纳税收入?

The Inland Revenue Authority of Singapore (IRAS) provides the formula in determining the taxable income of an individual. It is the following: 新加坡税务局(IRAS)提供了确定个人应税收入的公式。具体如下:

  • Total Income Less Expense = Statutory Income 总收入减去费用=法定收入
  • Statutory Income Less Donations = Assessable Income 法定收入减去捐赠=应纳税收入
  • Assessable Income Less Personal Reliefs = Taxable Income 应纳税收入减去个人减免=应纳税收入

Benefits-in-kind received as part of the employment: 作为雇佣的一部分获得的实物福利:

Benefits received in kind are taxable (either fully or partially) and include: 收到的实物福利应纳税(全部或部分),包括:

  • Residential Accommodation 住宿
  • Furniture & Furnishings provided 提供家具和家具
  • Food & Clothing, Hotel Accommodation 衣食住行
  • Home Leave Passage 探亲假通道
  • Motor Car, Driver 汽车、司机
  • Share Options 股票期权
  • Interest Subsidy 利息补贴
  • Income Tax paid by Employer 雇主支付的所得税
  • Insurance Premium paid by Employer if employee is stated beneficiary in the Policy 如果雇员在保单中被指定为受益人,雇主支付的保险费
  • Subscription, Entrance Fees, Memberships… 订阅费、入场费、会员资格…

What are Personal Reliefs? 什么是个人减免?

Qualified course or tuition fees, earned income relief, parent relief and support of dependents, professional development expenses and premiums paid on life insurance policies, and any other special reliefs. 合格课程或学费、所得收入救济、父母救济和受扶养人支持、职业发展费用和人寿保险支付的保费,以及任何其他特殊救济。

 Tax reliefs 税务减免  Qualifying categories or criteria 免税资格类别或标准 YA 2015 onwards (SGD)  课税年2015以后
Earned income reliefs 收入减免 Under age 55

55 to age 59

Age 60 and above

1,000

6,000

8,000

Handicapped earned income relief 残障人士收入减免 Under age 55

55 to age 59

Age 60 and above

4,000

10,000

12,000

Spouse relief 配偶减免 To qualify, working spouse must not
earn more than $4,000 in the preceding year工作配偶前一年收入不得超过4000新元
2,000
Handicapped spouse relief残疾配偶减免   5,500
Parenthood Tax Rebate已婚税务居民的父母退税 For married tax residents.

1st child

2nd child

3rd

4th

5th & beyond

5,000

10,000

20,000

20,000

20,000 per child

Qualifying/handicapped child relief (QCR/ HCR)合格/残疾儿童减免 For parents supporting children or
caring for handicapped children. 为支持儿童的父母提供
QCR – 4,000 per child

HCR – 7,500 per child

Working mother’s child relief 工作母亲的子女减免 Applicable even when claims for
HCR and QCR are made.
15% of income

20% of income

25% of income

25% of income

25% of income

Dependent parents relief 受赡养父母减免 Living with the taxpayer in the same household (each parent) 与纳税人同住(父母各一方)

Not living with the taxpayer in the same household (each parent) 不与纳税人同住(父母各一方)

9,000

5,500

Handicapped Parent Relief 残疾父母减免 Living with the taxpayer in the same household (each parent) 与纳税人同住(父母各一方)

Not living with the taxpayer in the same household (each parent) 不与纳税人同住(父母各一方)

14,000

10,000

Course fee relief课程费用减免 Actual course fees paid up to a maximum of $5,500 each year由本人或雇主向本人账户提供的公积金现金补充减免 5,500
CPF cash top-up relief 公积金现金补充减免 By self or employer to self’s account 由本人或雇主向本人账户提供

By self to spouse, sibling, parents’ and grandparents’ account 自付至配偶、兄弟姐妹、父母和祖父母账户

Up to 7,000

Up to 7,000

Foreign maid levy
(applicable only to working mothers) 外籍女佣税(仅适用于职业母亲)
Without foreign domestic worker concession无外籍家庭佣工优惠

With foreign domestic worker concession 外籍家庭佣工优惠

Up to 6,360

Up to 4,080

Grandparent caregiver relief祖父母照顾者减免   3,000
NSman
(self/wife/parent) relief 国民服役(本人/妻子/父母)减免
Inactive NSman in previous year (non-key appointment holder) 前一年未在职(非关键任命持有人)

Active NSman in previous year (non-key appointment holder) 前一年在职(非关键任命持有人)

Inactive in NSman in previous year (key appointment holder) 前一年未在职(关键任命持有人)

Active in NSman in previous year (key appointment holder) 前一年未在职(关键任命持有人)

1,500

3,000

3,500

5,000

CPF relief 公积金减免 Age 50 & below

Age 51 to 55

Age 56 to 60

Age 61 to 65

Above 65

Up to 17,000

Up to 15,725

Up to 11,475

Up to 6,375

Up to 4,250

Supplementary Retirement Scheme (SRS) relief补充退休计划(SRS)减免 Singaporean / Singapore Permanent Resident 新加坡人/新加坡永久居民

Foreigner 外国人

Up to 12,750

Up to 29,750

How Are Employer-Provided Fringed Benefits Taxed? 如何对雇主提供的附加福利征税?

By laws, all profits and gains obtained by an individual, local or foreign, as a consequence of employment are subject to tax, except, if they are categorically exempted from income tax or are included in an existing administrative concession. 根据法律,个人、本地人或外国人因受雇而获得的所有利润和收益均应纳税,除非这些利润和收益被明确免征所得税或列入现有的行政特许权。

Gains and profits cover all benefits derived in money or in another form, paid or granted as part of employment. Examples of tax benefits bestowed by an employer are: 收益和利润包括所有以货币或其他形式获得的福利,作为雇佣的一部分支付或授予。雇主给予的税收优惠包括:

  • Car furnished by an employer 雇主提供的汽车
  • Accommodation and housing allowance 住宿和住房津贴
  • Refunds of medical and dental treatments for dependents besides the income earner [You], spouse, and children 除收入者[你]、配偶和子女外,家属的医疗和牙科治疗退款
  • Overtime pay 加班费
  • Fixed monthly meal allowances 每月固定伙食津贴
  • Fixed monthly allowance for transportation or if mileage on private cars are reimbursed 每月固定的交通津贴,或私家车的里程是否报销
  • Per Diem allowances (such as allowances provided on overseas trips for business purposes), as long as the amount is beyond the acceptable rates 每日津贴(如出差津贴),只要数额超出可接受的标准

These fringe-benefits are taxed as soon as they are enjoyed by the employees. Nevertheless, certain non-cash benefits (i.e. accommodations like housing) are taxed using special formulas, known as a concessionary basis, leading to lower taxation on these benefits-in-kind. Hence, a separate compensation package has been structured exclusively for executives to help them mitigate on their individual tax liability in Singapore. 这些附加福利一经雇员享受就要征税。然而,某些非现金福利(如住房等住宿)采用特殊公式征税,称为优惠基础,从而降低了对这些实物福利的征税。因此,专门为高管制定了一套单独的薪酬方案,以帮助他们减轻在新加坡的个人纳税义务。

Tax Treatment of Income Earned Overseas 境外所得的税收处理

Generally, overseas income received in Singapore is not taxable. This includes overseas income brought into Singapore. However, there are certain circumstances under which overseas income is taxable: 一般来说,在新加坡获得的海外收入不应纳税。这包括带到新加坡的海外收入。但是,在某些情况下,海外收入应纳税:

  • It is received in Singapore through partnerships in Singapore. 它是通过新加坡的伙伴关系在新加坡收到的。
  • Your overseas employment is incidental to your Singapore employment. That is, as part of your work here, you need to travel overseas. 你在海外工作是在新加坡工作的附带条件。也就是说,作为你在这里工作的一部分,你需要出国旅行。
  • You are employed outside Singapore on behalf of the Government of Singapore. 你代表新加坡政府在新加坡境外受雇。

Tips on Ways to Save Tax 省税小贴士

Tax residents are eligible for tax reliefs that can be offset against the assessable income. You can get reliefs for wife support, child maintenance etc. 税务居民有资格享受免税,免税额可从应纳税所得额中扣除。你可以得到救济,用于赡养妻子、抚养孩子等。

You may claim expenses incurred against your employment income; enjoy tax deductions for approved charitable donations. 您可以申请从您的就业收入中产生的费用;享受批准的慈善捐赠的税收减免。

Under the Not Ordinarily Resident (NOR) Scheme, you can enjoy either Time Apportionment of Singapore employment income or Tax Exemption of Employer’s contributions to Overseas Pension Fund, or both. 根据非普通居民(NOR)计划,您可以享受新加坡就业收入的时间分配或雇主对海外养老基金的缴款免税,或两者兼有。

If you work for a foreign employer and need to travel overseas in the course of work, you may enjoy time apportionment of employment income under the Area Representative Scheme. 如果你为外国雇主工作,并在工作过程中需要到海外旅行,你可以根据地区代表计划享受就业收入的时间分配。

With the Avoidance of Double Taxation Treaties signed by Singapore, your income may not be taxed twice in Singapore and your home country. 由于新加坡签署了避免双重征税的协定,您的收入在新加坡和您的母国不得被征税两次。

Capital Gains Tax, Inheritance Tax, Estate Duty 资本利得税、继承税、遗产税

Singapore does not have any taxes on Capital Gains. Also, Singapore has abolished Inheritance tax (commonly known as Estate Duty – tax that you have to pay when you die which comes out of the financial estate that you leave behind.) 新加坡对资本利得不征税。此外,新加坡还废除了继承税(俗称遗产税——你死后必须缴纳的遗产税,它来自你留下的金融遗产)

Singapore does not impose any capital gains tax on personal investment income that arises in relation to real assets, such as property, financial assets, such as shares or bonds, and intangible assets. 新加坡不对与不动产、金融资产(如股票或债券)和无形资产等不动产相关的个人投资收入征收任何资本利得税。

Filing Personal Income Tax Returns 申报个人所得税

Who must file personal tax returns? 谁必须申报个人所得税?

  • If you are a Resident/Employment pass/PEP/Entrepass holder, 如果您是居民/就业证/政治公众人物/转口证持有人,
  • If your annual income in Singapore is above S$22,000, 如果你在新加坡的年收入超过22000新元,
  • If you have received a letter from Inland Revenue Authority of Singapore inviting you to file personal income tax, in spite of the amount your annual income for the previous year. 如果您收到新加坡税务局的来信,邀请您缴纳个人所得税,尽管您上一年的年收入是多少。

What is Employer Responsibility for Personal Tax? 雇主对个人所得税的责任是什么?

Companies must give completed Forms IR8A to employees, showing remuneration and benefits-in-kind for the previous calendar year, by 1 March. 公司必须在3月1日前将填妥的IR8A表格发给员工,该表格应显示上一日历年的实物薪酬和福利。

What are the Personal Tax Filing Due Date? 个人纳税申报截止日期是什么时候?

It is mandatory under law to file for your annual personal tax returns to IRAS by 15 April for Paper Filing and 18th April for e-filing of every year. IRAS diligently enforces the requirements relating to the filing of the personal tax. Please comply to avoid paying fines and/or court prosecution. 根据法律规定,必须在每年4月15日之前将您的年度个人所得税申报表提交至IRAS进行纸质备案,4月18日之前将您的年度个人所得税申报表提交至IRAS进行电子备案。税务局认真执行与个人税务申报有关的规定。请遵守以避免支付罚款和/或法庭起诉。

Income is assessed on a preceding calendar year basis, ending 31 December. You must File Your Annual Tax Form by 15 / 18th April of the following year. If the tax return is not filed by the 18 April deadline, IRAS may raise the estimated assessment. You can usually expect to receive the income tax bills from May to August. 收入以上一个日历年为基础进行评估,截至12月31日。您必须在次年4月15/18日前提交年度纳税申报表。如果在4月18日截止日期前没有提交纳税申报表,IRAS可能会提高估计的评估。你通常可以在5月到8月收到所得税账单。

Settlement of Personal tax liability: 个人纳税义务的清偿:

Paying your taxes: Sign up for the 12-month interest-free GIRO Deduction Plan to pay your income tax by installments. Otherwise, full payment has to be made within one month from the date of the income tax bill. 纳税:注册12个月无息转帐扣除计划,分期缴纳所得税。否则,必须在所得税账单日起一个月内全额缴纳。

If the tax is not paid by the due date, a 5% penalty and 1% additional penalty per month up to 12% (total of 17%) will be imposed. In addition, IRAS may take recovery action. 如逾期未缴,则每月加收5%的罚款和1%的附加罚款,最高不超过12%(共17%)。此外,IRAS可能会采取恢复行动。

  • Impose an additional penalty of 1% up to a maximum of 12% on any unpaid tax for each month that the tax remains unpaid; 在未缴税款的每个月,对任何未缴税款处以1%至12%的罚款;
  • Direct the taxpayer’s employer to deduct any unpaid tax from his salary; 指示纳税人的雇主从其工资中扣除任何未缴税款;
  • Direct the taxpayer’s banks, tenants or any third parties to pay any unpaid tax to IRAS from any money held for the taxpayer or due to him; 指示纳税人的银行、租户或任何第三方从为纳税人持有的或应向其支付的任何款项中向伊朗税务局支付任何未缴税款;
  • Restrict the taxpayer from leaving Singapore 限制纳税人离开新加坡
  • Take legal actions against the taxpayer. 对纳税人采取法律行动。

Objection to the Notice of Assessment (NOA) 反对评税通知书(NOA)

If an individual does not agree with the assessment raised, he/she have to lodge an objection in writing within 30 days from the date of issue of notice of assessment; otherwise, the assessment will automatically become final. 如果个人不同意提出的评估,他/她必须在发出评估通知之日起30天内提出书面反对;否则,评估将自动成为最终评估。

Double tax relief and tax treaties 双重减税与税收协定

Relief from double taxation is granted on income derived from professional, consultancy and other services rendered in countries that do not have double tax treaties with Singapore. Double tax relief is also available for foreign taxes levied on income taxed in Singapore if Singapore has a tax treaty with the country concerned and if the individual is resident in Singapore for tax purposes. 在与新加坡没有双重征税条约的国家,对从专业、咨询和其他服务获得的收入给予双重征税减免。如果新加坡与有关国家签订了税收协定,并且该个人是新加坡的税务居民,则对在新加坡征税的所得征收的外国税也可享受双重减税。

Singapore has entered into tax treaties with 80 countries and territories. 新加坡与80个国家和地区签订了税收协定。

Individuals who receive employment income in Singapore and who are tax residents of countries that have concluded double tax treaties with Singapore may be exempt from Singapore income tax if their period of employment in Singapore does not exceed a certain number of days (usually 183) in a calendar year or within a 12-month period and if they satisfy certain additional criteria specified in the treaties. 在新加坡获得就业收入的个人以及与新加坡签订双重税收协定的国家的税务居民,如果他们在新加坡的就业期在日历年或12个月内不超过一定天数(通常为183天),并且他们满足条约规定的某些附加标准。

Avoidance of Double Taxation Agreement between Singapore and another country serves to prevent double taxation of income earned in one country by a resident of the other country. It also makes clear the taxing rights between Singapore and her treaty partner on different types of income arising from cross-border economic activities between the two countries. 新加坡与另一国之间的避免双重征税协定有助于防止另一国居民在一国所得的收入受到双重征税。它还明确了新加坡与其条约伙伴对两国跨境经济活动产生的不同类型收入的征税权。

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