Personal Taxes in Singapore

Personal Taxes in Singapore 新加坡个人所得税

Tax residency and tax rates 税务居住地和税率

The amount of tax an individual must pay depends on his or her tax residency status. In Singapore, the following individuals are considered to be tax residents of the country: 个人必须缴纳的税额取决于其税务居民身份。在新加坡,下列个人被视为该国的税务居民:

  • Singapore citizens 新加坡公民
  • Singapore permanent residents 新加坡永久居民
  • Any foreigner who has worked or stayed in Singapore for 183 days or more 在新加坡工作或逗留183天或以上的外国人

Tax rates for Singapore tax residents 新加坡税务居民的税率

Tax residents are taxed at a progressive rate that ranges from 0% to 22%. The table below provides the current tax rates for individual income at various income brackets: 税务居民按0%至22%的累进税率纳税。下表列出了不同收入等级的个人所得的现行税率:

Taxable income 应纳税所得额 Income tax rate 税率
First S$20,000 0%
Next S$10,000 (up to S$30,000) 2%
Next $S10,000 (up to S$40,000) 3.5%
Next S$40,000 (up to S$80,000) 7%
Next $S40,000 (up to S$120,000) 11.5%
Next S$40,000 (up to S$160,000) 15%
Next S$40,000 (up to S$200,000) 18%
Next S$40,000 (up to S$240,000) 19%
Next S$40,000 (up to S$280,000) 19.5%
Next S$40,000 (up to S$320,000) 20%
Above S$320,000 22%

Non-resident status 非居民身份

A non-resident is an individual who has stayed or worked in the country for under 183 days. Non-residents must pay taxes at the following rates: 非居民是指在该国停留或工作不到183天的个人。非居民必须按以下税率纳税:

Non-resident tax rates 非居民税率

Number of days in Singapore 新加坡的天数 Tax rate 税率
60 days or fewer 0%
61-182 days Flat rate of 15% OR
A progressive tax rate capped at 22%–whichever results in the higher amount 累进税率上限为22%——以金额较高者为准

Certain types of non-resident income are taxed at a rate ranging from 15% to 22%—even if the individual has stayed in Singapore for under 60 days. These types of income are called “non-exempt income” and include: 某些类型的非居民收入按15%至22%的税率征税,即使该个人在新加坡停留不到60天。这类收入称为“非免税收入”,包括:

Tax rates for non-exempt income非免税收入税率

Income type Tax rate
Director’s fees 董事费 22%
Income earned as a public entertainer 公演收入 15%
Income earned as a consultant, trainer or coach 顾问、培训师或教练收入 15%

Tax on foreign income 外国所得税

In general, income earned from employment outside of Singapore is not taxable. This includes income that has been received in a Singapore bank account. Furthermore, qualifying foreign sourced income does not need to be declared. 一般来说,在新加坡境外就业所得不应纳税。这包括在新加坡银行账户中收到的收入。此外,不需要申报合格的外国来源收入。

However, foreign income is taxed under the following conditions: 但是,外国所得按下列条件征税:

  • The foreign employment is incidental to Singapore employment. This means the position requires the individual to work and travel outside of Singapore but the position is based in Singapore. 外国就业是新加坡就业的附带条件。这意味着该职位要求个人在新加坡境外工作和旅行,但该职位以新加坡为基地。
  • The individual works in Singapore for a foreign employer 个人在新加坡为外国雇主工作
  • The income was received in Singapore through a partnership (unless the income qualifies for exemption) 该收入是在新加坡通过合伙企业获得的(除非该收入符合免税条件)
  • The individual earned the income outside of Singapore while working for the Singapore government. 这个人在新加坡政府工作期间赚取了新加坡以外的收入。
  • The individual received income in Singapore for professional, technical, consultancy or other services completed in a location overseas that does not qualify as a fixed place of operation. This includes locations that are used temporarily or for preparatory and auxiliary activities to the main service. 个人在新加坡获得的收入是在不符合固定经营地点资格的海外地点完成的专业、技术、咨询或其它服务。这包括临时使用的地点或主要服务的准备和辅助活动的地点。

Income exempt from tax 免税收入

Capital gains: Singapore does not tax any income that can be considered capital gains including the sale of fixed assets, stock or bonds or intangible assets such as goodwill. 资本利得:新加坡对任何可被视为资本利得的收入不征税,包括出售固定资产、股票或债券或商誉等无形资产。

Dividend income: Singapore does not tax dividends issued by Singapore companies; in certain cases, dividends from Hong Kong and Malaysia based companies are also not taxed. 股息收入:新加坡不征税新加坡公司发行的股息;在某些情况下,来自香港和马来西亚的公司的股息也不征税。

Inheritance: In 2008, Singapore removed inheritance tax — also known as estate duty — on the assets of a deceased individual. Common estate assets that are no longer taxed include: 遗产:2008年,新加坡取消了对已故个人资产征收的遗产税。不再征税的普通房地产资产包括:

  • immovable property 不动产
  • bank accounts 银行账户
  • publicly listed shares 公开上市股票
  • items in a safe deposit box 保险箱中的物品

Tax deductions 减税

In addition to the already low rates, to reduce the tax burden on individuals even further, Singapore allows for the following tax deductions: 除了已经很低的税率之外,为了进一步减轻个人的税收负担,新加坡还允许以下减税:

Employment expenses: Individuals can deduct expenses incurred as a part of their employment as long as the expense meets the following criteria: 就业费用:只要符合以下标准,个人可以扣除作为其就业一部分的费用:

  • The expense was incurred while carrying out the requirements of the job 费用是在执行工作要求时发生的
  • The expense was not reimbursed by the employer 雇主没有报销这笔费用
  • The expense was not a capital expenditure (such as the purchase of a fixed asset) 费用不是资本支出(如购买固定资产)
  • The expense was not for personal use 这笔费用不是个人用的

Examples of deductible employment expenses include: 可扣除的就业费用包括:

  • meal expense 餐费
  • transport expense 运输费用
  • car services 汽车服务
  • medical reimbursements 医疗补偿
  • housing expense that is related to employment 与就业有关的住房费用

Donations: Individuals can claim donations to qualifying charitable organizations as deductions. Examples of donations include: 捐款:个人可向符合资格的慈善组织申请捐款作为扣除。捐赠的例子包括:

  • cash donations 现金捐赠
  • shares donations 股票捐赠
  • artifact donations 文物捐赠
  • land and building donations 土地和建筑物捐赠

Expenses incurred from rental income: Individuals can claim rental income expenses under the following conditions: 租金收入支出:个人在下列情况下可以申请租金收入支出:

  • The expense was solely for the purpose of producing rental income and 该费用仅用于产生租金收入和
  • The expense was incurred while a tenant was living in the property 这项费用是一名房客住在这处房产时发生的

Self-improvement tax relief: Singapore tax residents can receive tax rebates and relief for the following items: 自强税减免:新加坡税务居民可享受以下项目的退税和减免:

  • Course fee relief — Reimbursements on course fees for individuals who invest in upgrading their skills and improve their employability 课程费用减免-为提高技能和就业能力而投资的个人报销课程费用
  • CPF Cash Top Up — Tax relief for individuals who set money aside for retirement 公积金现金充值-为退休储蓄的个人减税
  • Supplementary Retirement Scheme (SRS) Relief — Tax relief to encourage individuals to save for retirement beyond their CPF saving 补充退休计划(SRS)减免-税收减免,鼓励个人在公积金储蓄之外为退休储蓄

Deduction for angel investors: Singapore allows angel investors to deduct their investments in new startups under the following conditions: 对天使投资者的扣除:新加坡允许天使投资者在以下条件下扣除对新创业公司的投资:

  • The angel invests at least $100,000 of qualifying investment in a qualifying startup company within 12 months of the initial investment and 在初始投资后的12个月内,天使投资至少10万新元的合格投资于一家合格的初创公司,并且
  • The angel holds the investment for a continuous period of two years from the date of the last qualifying investment. 天使从最后一次合格投资之日起连续两年持有该投资。

Filing taxes 报税

Similar to corporate income taxes, individuals must file taxes every year with the Inland Revenue Authority of Singapore (IRAS). There are two deadlines to file individual income taxes: 与企业所得税类似,个人每年都必须向新加坡税务局(IRAS)报税。个人所得税申报有两个截止日期:

  • E-filing deadline: April 18 电子申报截止日期:4月18日
  • Paper filing deadline: April 15 纸质申报截止日期:4月15日

Taxes are assessed based on the income earned from January 1 to December 31 of the previous year (i.e., personal taxes filed in 2020 cover the income earned from January 1 to December 31 of 2019). 税收是根据上一年1月1日至12月31日的收入进行评估的(即,2020年申报的个人税涵盖了2019年1月1日至12月31日的收入)。

Individuals who make less than S$22,000 do not have to pay taxes in Singapore; however, they are still required to file taxes with IRAS. 收入低于22000新元的个人不必在新加坡纳税;但是,他们仍然需要向新加坡税务局纳税。

Personal taxes can be filed online or by mail. To file, IRAS requires each taxpayer to file one of the following forms based on his or her occupation and tax residency status: 个人所得税可以通过网上或邮寄的方式申报。为备案,IRAS要求每个纳税人根据其职业和税务居民身份提交以下表格之一:

  • Form B1 – Employed individuals 表B1-就业人员
  • Form B – Self-employed individuals 表B-个体经营者
  • Form M – Non-resident individuals 表M-非居民个人

After taxes have been filed, the Singapore government will issue to the individual a tax bill known as a Notice of Assessment (NOA) between May and September. Once the the NOA has been received, the individual has 30 days to pay the taxes due. 缴税后,新加坡政府将在5月至9月间向个人签发一份名为“评估通知书”(NOA)的税单。收到国家税务局通知后,个人有30天的时间缴纳应缴税款。

If the individual disagrees with the NOA, he or she can file an Objection of Assessment to correct the tax bill. An Objection of Assessment must be filed within 30 days of receiving the tax bill. Note that the individual is still obligated to pay the full amount on the NOA within 30 days even if he or she disagrees with the tax bill. 如果个人不同意国家税务局的意见,他或她可以提出评估异议,以纠正税单。评估异议必须在收到税单后30天内提出。请注意,即使个人不同意税单,他或她仍有义务在30天内全额支付NOA。

If taxes are not paid within 30 days, IRAS will issue a penalty currently at 5%. 如果在30天内没有缴税,新加坡税务局将处以5%的罚款。

Frequently Asked Questions 常见问题

How are resident and non-resident individuals taxed in Singapore? 新加坡居民和非居民个人如何纳税?

Personal tax liability in Singapore depends on a person’s tax residency status. Personal income tax rates for Singapore resident taxpayers are progressive. At low income, no or nominal personal tax is charged and the highest personal income tax rate is 22%, i.e. no income is taxed above this rate. You can review the current tax rates for Singapore tax residents in the “Tax residency and tax rates” section. 新加坡的个人纳税义务取决于个人的税务居留身份。新加坡居民纳税人的个人所得税税率是累进的。在低收入情况下,不征收个人所得税或名义上的个人所得税,最高个人所得税税率为22%,也就是说,没有收入的税率高于这一税率。您可以在“税务居民和税率”部分查看新加坡税务居民的当前税率。

The employment income of non-residents who have stayed for more than 60 days in Singapore is taxed at a flat rate of 15% or the progressive resident tax rates, whichever results in a higher tax amount. Please note that certain types of non-resident income, such as director’s remuneration and consultation fees, are taxed at a rate ranging from 15% to 22% even if the individual has stayed in Singapore for under 60 days. 在新加坡停留超过60天的非居民的就业收入按15%的统一税率或累进居民税率征税,以税率较高者为准。请注意,某些类型的非居民收入,如董事薪酬和咨询费,即使个人在新加坡停留不到60天,也按15%至22%的税率征税。

Who is treated as a tax resident in Singapore? 谁是新加坡的税务居民?

You are considered to be a tax resident of Singapore if you meet any one of the following: 如果您符合下列任一条件,您将被视为新加坡的税务居民:

  • a Singaporean; or 新加坡人;或
  • a Singapore Permanent Resident and have set up your permanent home in Singapore; or 新加坡永久居民并已在新加坡设立永久居所;或
  • a foreigner who has been physically present in Singapore for 183 days or more during the relevant tax year. 在相关纳税年度在新加坡实际居住183天或以上的外国人。

Who is required to file a personal income tax return in Singapore? 谁需要在新加坡提交个人所得税申报表?

Singapore tax residents as well as Singapore non-residents who have Singapore-sourced income must file their tax return every calendar year. Even though tax residents who earn less than S$22,000 are not required to pay taxes, they still need to file a tax return if they have been informed about the need to submit such a return. 有新加坡来源收入的新加坡税务居民和新加坡非居民必须在每一个日历年提交他们的纳税申报表。即使收入低于2.2万新元的税务居民无需纳税,但如果被告知需要提交纳税申报表,他们仍然需要提交。

Please keep in mind that if you receive a letter or SMS from IRAS informing that you have been selected for No-Filing Service (NFS), you are not required to file a tax return. 请记住,如果您收到来自IRAS的信件或短信,通知您已被选择不提供备案服务(NFS),则无需提交纳税申报表。

How to distinguish an employee from self-employed? 如何区分员工和个体经营者?

To determine whether someone is an employee or is self-employed, you have to consider the individual’s contract and the nature of their relationship with the employer. 要确定某人是雇员还是自营职业者,你必须考虑个人的合同及其与雇主关系的性质。

According to IRAS, you are employed (i.e. you are an employee) if you enter into a contract for service with your employer where your work is performed under the direction of your employer. On the contrary, you are considered self-employed if you do not perform work for others under such a contract for service. 根据IRAS,如果你与雇主签订了服务合同,而你的工作是在雇主的指导下进行的,那么你就是被雇佣的(即你是雇员)。相反,如果你不根据这种服务合同为他人工作,则被视为自营职业者。

As a self-employed person, you work for yourself and realize a business profit or loss. Generally, your income is derived from buying and selling goods or from providing services. You can consult the extensive list of examples of circumstances that will come under the definition of self-employed individuals on the IRAS website. 作为一个个体经营者,你为自己工作,实现了一个企业的盈亏。一般来说,你的收入来自买卖商品或提供服务。你可以在IRAS网站上查阅个体经营者定义下的大量情况示例。

Note that all self-employed individuals are required to report the income earned from their business operations as business income. This income is part of their total personal income and is taxed at individual income tax rates. 请注意,所有自营职业者都必须将其经营所得收入列为营业收入。这些收入是他们个人总收入的一部分,按个人所得税税率征税。

What are the consequences of late or non-filing of tax returns? 迟交或不交报税表有何后果?

In case of late or non-filing of tax returns, IRAS may take the following measures: 如果逾期或未提交纳税申报表,税务局可采取以下措施:

  • Impose a late filing fee that can range from S$150 to S$1,000 and depends on the prior history of your filing and tax payment. Repeat offenders are likely to receive higher fees. 根据您以前的申报历史和纳税情况,征收150新元至1000新元不等的逾期申报费。重犯可能会得到更高的费用。
  • Issue an Estimated Notice of Assessment (NOA). 发出评估通知书(NOA)。
  • Issue a summons to attend the Court if IRAS has not received the required tax return and the payment of the late filing fee by the due date. 如果税务局在到期日前未收到所需的纳税申报表和逾期申报费的支付,则发出出庭传票。

Note that if you do not pay the penalty or fine imposed by the Court, you may be subject to imprisonment. 请注意,如果你不支付法院判处的罚款或罚金,你可能会被监禁。

What are the penalties in case of late payment or non-payment of individual taxes? 逾期缴纳或不缴纳个税的处罚是什么?

You must pay your taxes within one month from the date of the Notice of Assessment (NOA). Even if you have filed an objection, you are still required to pay the tax. If it is not paid by the due date, a 5% penalty is assessed. Subsequently, an additional 1% penalty will be imposed for every month that the tax is still unpaid, up to a maximum of 12% of the tax overdue. 您必须在收到评税通知书(NOA)之日起一个月内缴税。即使你已经提出反对,你仍然需要缴税。如果未在到期日前支付,将处以5%的罚款。其后,如仍有欠税,每月另加1%的罚款,最高为欠税的12%。

Furthermore, an individual may face additional enforcement actions. These can include a) Travel Restriction Order (TRO) against your travel outside the country, b) legal actions against you by the IRAS, c) directives to your bank, employer, or lawyer to pay your debt to IRAS. 此外,个人可能面临额外的执法行动。其中包括 a)针对您出国旅行的旅行限制令(TRO),b)IRAS对您提起的法律诉讼,c)向您的银行、雇主或律师指示您向IRAS偿还债务。

Is overseas income received in Singapore taxable? 在新加坡取得的海外收入是否应纳税?

Generally, overseas income received in Singapore is not taxed in Singapore if the source of the income is outside Singapore. This exception includes income paid into a Singapore bank account.  However, there are some circumstances under which overseas income may be taxable: 一般来说,在新加坡获得的海外收入,如果收入来源在新加坡以外,则不在新加坡纳税。这一例外包括存入新加坡银行账户的收入。但是,在某些情况下,海外收入可能需要纳税:

  • You work in Singapore for a foreign employer, or your overseas employment is incidental to your Singapore employment. 你在新加坡为外国雇主工作,或者你的海外工作是你在新加坡工作的附带条件。
  • Your overseas employment income is for services rendered in Singapore. 你的海外就业收入是在新加坡提供服务的收入。
  • 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。
  • You have received the income in Singapore through a partnership. 你在新加坡通过合伙企业获得了收入。

What does employment income include? 就业收入包括什么?

Employment income includes: 就业收入包括:

  • Cash receipts, such as your salary, allowance for housing and travelling, bonus, leave pay, and gratuity 现金收入,如工资、住房和旅行津贴、奖金、休假工资和酬金
  • Benefits-in-kind 实物福利
  • Gains from stock and share options. 股票和股票期权收益。

Please take into account that income derived from outside Singapore, bank interest income, capital gains income, and dividends from Singapore companies are not taxable. 请考虑来自新加坡境外的收入、银行利息收入、资本利得收入和来自新加坡公司的股息不应纳税。

Can a Singapore employee who spends less than 183 days in Singapore be taxed as a resident? 在新加坡停留少于183天的新加坡雇员是否可以作为居民纳税?

Generally, an individual is regarded as a Singapore tax resident if he or she is physically present in Singapore for at least 183 days in a calendar year. Nonetheless, there are certain cases when a Singapore employee who spends less than 183 days in Singapore may also be treated as a tax resident. For example, if your travel is incidental to your Singapore employment and your absence is a result of frequent business trips for your Singapore employment. 一般来说,如果个人在一个日历年内在新加坡实际居住至少183天,则被视为新加坡税务居民。尽管如此,在新加坡工作不到183天的新加坡雇员也可能被视为税务居民。例如,如果您的旅行是与您在新加坡的工作有关,而您的离境是由于您在新加坡的工作经常出差所致。

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