Chargeable Income of Companies by Tax Group
What this data shows
Published by Inland Revenue Authority of Singapore. 44 records. Fields include Year of Assessment, Tax Group, No. of Companies Assessed, Total Income (15 columns in total). Covers 2003-01-01 to 2024-01-01. Last updated 2026-09-02.
Description
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.
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. * Taxable Group means those companies with net tax payable after taking into account allowable tax credits, tax remission, tax rebates and tax deducted at source. * 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.
- Last updated
- Coverage
- 2003-01-01 – 2024-01-01
- Rows
- 44
- Columns
- 15
Chart
Values are summed where multiple rows share the same category.
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| Year of Assessment | Tax Group | No. of Companies Assessed | Total Income | Approved Donations | Assessable Income | Chargeable Income before Reliefs and Exemption | Group Relief | Loss Carry-back Relief | Full/ Partial Tax Exemption | Chargeable Income | Gross Tax Payable |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2003 | Non-Taxable Group | 76265.000000 | -15795056.000000 | 3035.000000 | -15798091 | ||||||
| 2003 | Taxable Group | 28538.000000 | 44428334.000000 | 17165.000000 | 44411169 | ||||||
| 2004 | Non-Taxable Group | 77484.000000 | -22026703.000000 | 61064.000000 | -22087766 | ||||||
| 2004 | Taxable Group | 29360.000000 | 36206700.000000 | 19524.000000 | 36187176 | ||||||
| 2005 | Non-Taxable Group | 80653.000000 | -20406048.000000 | 76668.000000 | -20482716 | ||||||
| 2005 | Taxable Group | 29095.000000 | 43310067.000000 | 18463.000000 | 43291604 | ||||||
| 2006 | Non-Taxable Group | 82535.000000 | -22186450.000000 | 63207.000000 | -22249657 | ||||||
| 2006 | Taxable Group | 32032.000000 | 49259749.000000 | 28526.000000 | 49231223 | ||||||
| 2007 | Non-Taxable Group | 87157.000000 | -33207602.000000 | 64061.000000 | 4259010 | 375948 | 6841 | 363999 | 3512222 | 388157 | |
| 2007 | Taxable Group | 36401.000000 | 65060166.000000 | 80872.000000 | 64979294 | 630173 | 20259 | 1341043 | 62987819 | 10670606 |
Preview shows 10 rows and 12 columns. Use the table search or download the CSV for the full data.
Columns
| Column | Type | Categorical |
|---|---|---|
| Year of Assessment | Year (YYYY) | No |
| Tax Group | Text | Yes |
| No. of Companies Assessed | Numeric | No |
| Total Income | Numeric | No |
| Approved Donations | Numeric | No |
| Assessable Income | 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 |