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CSV Inland Revenue Authority of Singapore

Chargeable Income of Companies

Description

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.

Official description

* Approved Donations refers to the total tax deductions granted in respect of qualifying donations. For the Year of Assessment (YA)2010 to YA2015 and YA2017 onwards, the amount of tax deduction granted is 2.5 times the amount of qualifying donation made. For YA2016, the amount of tax deduction granted is 3 times. * Chargeable Income is the taxable income of a company less allowable or approved deductions such as business losses, expenses, capital allowances, donations and claims for tax reliefs and tax exemptions. Chargeable income is zero if total deduction is more than total income. * There will be differences between the Net Tax Assessed (NTA) and the Tax Collection published on data.gov.sg. NTA is the net tax assessed to be payable or repayable by an entity after taking into account allowable tax credits, tax remission, tax rebates and tax deducted at source, for a specific tax period. This might be different from the amount of tax collected as the taxes could be collected or refunded across different Financial Years (FY) due to taxpayers paying their taxes via GIRO instalments or having their past years’ assessments reviewed.

Download CSV View on data.gov.sg
Last updated
Coverage
2007-01-01 – 2024-01-01
Rows
17
Columns
13

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Values are summed where multiple rows share the same category.

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Data

Year of Assessment No. of Companies Assessed Total Income Approved Donations Chargeable Income before Reliefs and Exemption Group Relief Loss Carry-back Relief Full/ Partial Tax Exemption Chargeable Income Gross Tax Payable Tax Deducted at Source Other Tax Set-offs Net Tax Assessed
2007 123558.000000 31852563.000000 144932.000000 69238304.000000 1006121.000000 27100.000000 1705042.000000 66500041.000000 11058763.000000 1416024.000000 251825.000000 9390914.000000
2008 132335.000000 41789422.000000 304607.000000 82078918.000000 1429978.000000 45762.000000 3697318.000000 76905860.000000 11572243.000000 1144681.000000 282922.000000 10144640.000000
2009 147606.000000 31257184.000000 642328.000000 82021450.000000 2960974.000000 49397.000000 4157470.000000 74853609.000000 11152677.000000 48566.000000 387093.000000 10717018.000000
2010 155790.000000 20400799.000000 870509.000000 81163272.000000 2374805.000000 89035.000000 4225185.000000 74474247.000000 10694156.000000 39695.000000 392308.000000 10262153.000000
2011 161211.000000 25895750.000000 1205382.000000 93486773.000000 3674118.000000 79130.000000 4408280.000000 85325245.000000 12098910.000000 20978.000000 800008.000000 11277925.000000
2012 169784.000000 38139452.000000 1094624.000000 108046347.000000 4158529.000000 75543.000000 4751823.000000 99060452.000000 13771148.000000 21844.000000 550979.000000 13198325.000000
2013 174599.000000 24721470.000000 2089240.000000 109638040.000000 5373051.000000 59684.000000 5050916.000000 99154390.000000 13674567.000000 25007.000000 991311.000000 12658249.000000
2014 183888.000000 22516587.000000 2325322.000000 112843623.000000 4694259.000000 60213.000000 5434735.000000 102654416.000000 13946505.000000 16350.000000 1033929.000000 12896226.000000
2015 198727.000000 26014675.000000 2387036.000000 121173849.000000 5552597.000000 71726.000000 5871552.000000 109677974.000000 14869936.000000 12469.000000 1604074.000000 13253393.000000
2016 207317.000000 24401528.000000 3096069.000000 129046854.000000 5418286.000000 60128.000000 5994528.000000 117573912.000000 15654515.000000 9884.000000 1809090.000000 13835540.000000
2017 217357.000000 19864862.000000 4204255.000000 138603100.000000 5355962.000000 60432.000000 6041553.000000 127145153.000000 15829340.000000 12404.000000 1741675.000000 14075261.000000
2018 228996.000000 31191567.000000 3500766.000000 160676689.000000 5285715.000000 49780.000000 5940590.000000 149400604.000000 17493086.000000 11832.000000 1810447.000000 15670807.000000
2019 236533.000000 50276399.000000 3168883.000000 189140123.000000 11943128.000000 37242.000000 6243077.000000 170916675.000000 19065411.000000 7353.000000 2324264.000000 16733795.000000
2020 248386.000000 37403887.000000 3644968.000000 176132039.000000 8078949.000000 67784.000000 4816392.000000 163168913.000000 19159869.000000 4968.000000 1612975.000000 17541927.000000
2021 262031.000000 -14175515.000000 3256694.000000 166973504.000000 7307390.000000 45779.000000 4478732.000000 155141603.000000 17210055.000000 6068.000000 1280328.000000 15923658.000000
2022 278571.000000 24208458.000000 2958886.000000 218751709.000000 6182559.000000 37249.000000 5007809.000000 207524092.000000 22867210.000000 5497.000000 1299489.000000 21562224.000000
2023 294282.000000 69781274.000000 4191801.000000 284043034.000000 12306258.000000 50037.000000 5643633.000000 266043106.000000 29176022.000000 13747.000000 1584627.000000 27577649.000000

Columns

Column Type Categorical
Year of Assessment Year (YYYY) No
No. of Companies Assessed Numeric No
Total Income Numeric No
Approved Donations Numeric No
Chargeable Income before Reliefs and Exemption Numeric No
Group Relief Numeric No
Loss Carry-back Relief Numeric No
Full/ Partial Tax Exemption Numeric No
Chargeable Income Numeric No
Gross Tax Payable Numeric No
Tax Deducted at Source Numeric No
Other Tax Set-offs Numeric No
Net Tax Assessed Numeric No