Inland Revenue Authority of Singapore (IRAS) summarises claimants and amounts for reliefs, allowances, and tax set-offs claimed by taxable individuals from Year of Assessment (YA) 2004 onward. Three CSV datasets split reliefs by type, combined reliefs and allowances, and tax set-offs for policy analysts studying Singapore personal income tax support measures. Figures are stated as at 31 March following each YA on a preceding-year income basis. Explore this IRAS collection for open data on individual tax reliefs and rebates.
Number of claimants and amount of relief (e.g. earned income relief, child relief) and tax set-offs (e.g. personal tax rebates, parenthood tax rebate) claimed by taxable individuals for Year of Assessment (YA)2004 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. YA2025 figures are as at 31 March 2026).
Inland Revenue Authority of Singapore CSV on tax set-offs claimed by taxable individuals by year of assessment (2004–2024) and type of tax set-off, with claimant counts and amounts. Complements personal relief statistics for analysing how Singapore taxpayers use set-offs against tax payable.
Inland Revenue Authority of Singapore CSV of personal income tax aggregates by Year of Assessment from 2004 through 2024, covering assessable income, reliefs, chargeable income, gross tax, tax set-offs, and net tax assessed. From YA 2018 an overall relief cap of S$80,000 applies; NTA may differ from tax collections due to GIRO instalments and prior-year reviews. Useful for personal tax policy and relief-trend analysis in Singapore.
Inland Revenue Authority of Singapore CSV on personal income tax reliefs claimed by taxable individuals in Singapore by year of assessment (2004–2024) and type of relief, with claimant counts and amounts. From YA 2018 an overall relief cap of S$80,000 applies. Tax researchers and advisors track relief take-up and cost across relief categories.