Inland Revenue Authority of Singapore (IRAS) details company income by type—trade, rents, interest, royalties—and related chargeable income across four CSV datasets. Tax researchers can analyse donations, set-offs, and net tax assessed for taxable and non-taxable companies from YA2004 onward on a preceding-year basis. Corporate finance analysts studying Singapore’s company tax base use this collection for granular income breakdowns by tax group. Explore IRAS open data on chargeable income and income-by-type statistics.
Total income amount by income type (e.g. trade income, rents, interest, royalties), approved donations, tax set-offs (e.g. group relief, partial tax exemption) and net tax assessed of taxable and non-taxable companies Year of Assessment (YA)2003 onwards. Income is assessed on a preceding year basis. The period of income relevant to the YA is the year preceding the YA. * All figures are as at 31 March of the following year for each Year of Assessment (e.g. YA2024 figures are as at 31 March 2026).
Inland Revenue Authority of Singapore CSV of company income by year of assessment (2003–2023), tax group, and income type with amounts. Tax analysts note YA2012 Form C-S royalty classification changes and the taxable-group definition after credits and remissions.
Inland Revenue Authority of Singapore table of corporate chargeable income by tax group, covering Years of Assessment 2003 through 2023. Each row steps through the full assessment chain for a tax group: number of companies assessed, total income, approved donations, assessable income, chargeable income before reliefs and exemption, group relief, loss carry-back relief, full or partial tax exemption, chargeable income, gross tax payable, tax deducted at source, other tax set-offs, and net tax assessed. Taxable group refers to companies with net tax payable after credits, remission, rebates, and tax deducted at source. IRAS notes that net tax assessed differs from tax collection figures because of GIRO instalments and reassessments across financial years.
Inland Revenue Authority of Singapore table of company income by income type, covering Years of Assessment 2007 through 2023. Each row records the Year of Assessment, the income type, and the amount, allowing users to compare categories such as trade income, interest, royalties, and other income over time. Two definitional notes matter for consistency: from YA2012 the royalties figures exclude royalties earned by companies filing through Form C-S, the simplified return for small companies, and those amounts are instead counted under other types of income. Tax researchers, economists, and corporate finance analysts use the series to study the composition of corporate income declared in Singapore.
Inland Revenue Authority of Singapore CSV on companies assessed from Years of Assessment 2007 through 2023, covering number of companies, total income, approved donations, chargeable income before reliefs and exemption, and group relief. Notes define donation multipliers and distinguish net tax assessed from collections. Tax researchers analyse corporate taxable-income aggregates.