Skip to content
D
CSV Inland Revenue Authority of Singapore

Chargeable Income of Companies by Tax Group

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.

Download CSV View on data.gov.sg
Last updated
Coverage
2003-01-01 – 2024-01-01
Rows
44
Columns
15

Chart

Values are summed where multiple rows share the same category.

Compare with another dataset →

Data

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 Tax Deducted at Source Other Tax Set-offs Net Tax Assessed
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 413751 28489 -54083
2007 Taxable Group 36401.000000 65060166.000000 80872.000000 64979294 630173 20259 1341043 62987819 10670606 1002273 223336 9444997
2008 Non-Taxable Group 88626.000000 -36297368.000000 183629.000000 4113105 744226 13453 378935 2976491 524544 586907 36031 -98394
2008 Taxable Group 43709.000000 78086791.000000 120978.000000 77965813 685752 32309 3318383 73929369 11047699 557774 246891 10243034
2009 Non-Taxable Group 98784.000000 -48171224.000000 494583.000000 2740787 1927113 16144 422552 374978 67284 45812 42456 -20984
2009 Taxable Group 48822.000000 79428408.000000 147745.000000 79280663 1033861 33253 3734918 74478631 11085393 2754 344637 10738002
2010 Non-Taxable Group 105974.000000 -59080940.000000 630800.000000 1921242 1248598 16066 431068 225510 36440 33217 26437 -23214
2010 Taxable Group 49816.000000 79481739.000000 239709.000000 79242030 1126207 72969 3794117 74248737 10657716 6478 365871 10285367
2011 Non-Taxable Group 109142.000000 -64732569.000000 955359.000000 3108477 2322154 14892 470479 300952 49080 16356 45399 -12675
2011 Taxable Group 52069.000000 90628318.000000 250023.000000 90378295 1351963 64238 3937802 85024292 12049830 4621 754609 11290600
2012 Non-Taxable Group 114141.000000 -66187697.000000 776905.000000 4036916 3097798 16140 513526 409453 56382 15817 54278 -13712
2012 Taxable Group 55643.000000 104327149.000000 317719.000000 104009430 1060731 59403 4238297 98650999 13714766 6028 496701 13212037
2013 Non-Taxable Group 115577.000000 -81401134.000000 1637068.000000 3967606 2891916 10750 547363 517578 61785 22877 56737 -17829
2013 Taxable Group 59022.000000 106122605.000000 452171.000000 105670433 2481135 48934 4503553 98636812 13612783 2131 934574 12676078
2014 Non-Taxable Group 120584.000000 -88132893.000000 1781084.000000 2738381 1889916 10663 576029 261772 41351 13786 38530 -10965
2014 Taxable Group 63304.000000 110649481.000000 544238.000000 110105243 2804343 49550 4858706 102392644 13905154 2564 995399 12907191
2015 Non-Taxable Group 129256.000000 -91784214.000000 1816389.000000 3945607 3000869 11042 638593 295103 45516 10558 43626 -8668

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