Personal Income Tax
Singapore’s Personal Income Tax system is designed to be competitive and progressive, while supporting social objectives.
Last updated 3 November 2025
On this page
How is Singapore’s Personal Income Tax system designed?
Competitive: Rates are set at levels that encourage employment, innovation and enterprise
Progressive: Higher-income earners pay higher taxes
Supports social objectives: Tax reliefs and rebate encourage social objectives such as supporting families and parenthood, and retirement adequacy.
What are the Personal Income Tax rates?
The tax payable depends on:
The tax residency status,
The income earned in the year, and
The tax deductions, reliefs, and rebates that are applicable.
💡 Please see IRAS’ website for the prevailing rate structure and other details.
What are the Personal Income Tax reliefs and rebates available?
The various Personal Income Tax reliefs are in line with our social objectives, such as:
Supporting families and parenthood: reliefs to recognise efforts in supporting children, spouses, or elderly parents.
Retirement adequacy: reliefs for CPF contributions and top-ups.
💡 Please refer to IRAS’ website for more details on tax reliefs, rebates and deductions.
What is the Personal Income Tax relief cap?
The Personal Income Tax relief cap serves to keep our tax system progressive. It puts an overall cap on the amount of tax reliefs that an individual can claim at $80,000 per Year of Assessment.
Does the Personal Income Tax relief cap apply to donations?
The tax relief cap does not apply to tax deduction for donations, as this is not a Personal Income Tax relief.
Which types of donations qualify for tax deduction?
To continue encouraging Singaporeans to give back to the community and to provide strong support for the charity sector, the Minister for Finance announced in Budget 2023 that 250% tax deductions for qualifying donations will be extended for another three years until 31 December 2026.
Table 1 below further elaborates on the types of donations that will be granted the 250% tax deduction.
Table 1: Qualifying Donations for 250% Tax Deductions
Donation Scheme | Eligible Recipient | Eligible Donor |
Cash donations for local causes | Institutions of a Public Character (IPCs) and the Singapore Government | All donors |
Gift of shares listed on the Singapore Exchange (SGX) or of units in unit trusts traded in Singapore | IPCs | Individual donors only |
Gifts of artefacts | Approved museums (by the National Heritage Board (NHB)) | All donors |
Donation, installation, or maintenance of public art sculptures | NHB or NHB-approved recipients | All donors |
Gifts of parcels of land or buildings | IPCs | All donors |
💡 Please visit IRAS website for more information on donations and tax deductions.
Will tax deductions be granted for overseas donations?
Overseas Humanitarian Assistance Tax Deduction Scheme (OHAS)
To encourage Singaporeans to support those in need overseas, the Minister for Finance announced at Budget 2024 the pilot of the OHAS. Under the OHAS, corporate and individual donors can claim 100% tax deduction for qualifying cash donations made towards approved overseas emergency humanitarian assistance causes made through designated charities with a valid Fund-Raising For Foreign Charitable Purposes permit from the Commissioner of Charities during the period 1 January 2025 to 31 December 2028. The tax deduction is capped at 40% of the donor’s statutory income.
💡 Please refer to IRAS’ website for more details on the OHAS.