Reliefs and Allowances For Taxable Individuals
Description
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.
Official description
* From Year of Assessment 2018, the total amount of personal income tax reliefs which an individual can be allowed is subject to an overall relief cap of S$80,000 per year. * Life Insurance Relief was previously known as Life Assurance Relief. * Sibling Relief (Disability) was previously known as Handicapped Brother/ Sister Relief. * From YA2025, Child Relief is presented as two separate components - Qualifying Child Relief and Working Mother's Child Relief. * Foreign Maid Levy Relief has been discontinued with effect from YA2025. * 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
- 2004-01-01 – 2025-01-01
- Rows
- 21
- Columns
- 7
Chart
Values are summed where multiple rows share the same category.
Compare with another dataset →Data
| Year of Assessment | Assessable Income | Reliefs | Chargeable Income | Gross Tax | Tax Set Offs | Net Tax Assessed |
|---|---|---|---|---|---|---|
| 2004 | 53329817 | 9901932 | 43427885 | 3543655 | 416304 | 3127351 |
| 2005 | 55845405 | 10072914 | 45772491 | 3878743 | 366531 | 3512212 |
| 2006 | 61011271 | 10517604 | 50493667 | 4266575 | 347314 | 3919261 |
| 2007 | 69985814 | 11516014 | 58469800 | 4918228 | 339904 | 4578324 |
| 2008 | 83962284 | 12990937 | 70971347 | 6294871 | 812675 | 5482196 |
| 2009 | 91533925 | 15506988 | 76026937 | 6564802 | 549885 | 6014917 |
| 2010 | 91216521 | 15610730 | 75605791 | 6309670 | 37542 | 6272128 |
| 2011 | 103662923 | 17296165 | 86366758 | 7396755 | 634718 | 6762037 |
| 2012 | 116808309 | 19022217 | 97786092 | 7741424 | 46321 | 7695103 |
| 2013 | 125484038 | 20617743 | 104866295 | 8180677 | 716989 | 7463688 |
| 2014 | 137600704 | 22206474 | 115394230 | 8950835 | 64506 | 8886329 |
| 2015 | 149012957 | 23654698 | 125358259 | 9878880 | 840059 | 9038821 |
| 2016 | 158022181 | 24922291 | 133099890 | 10526874 | 76964 | 10449910 |
| 2017 | 163039911 | 26887991 | 136151920 | 11116128 | 468537 | 10647591 |
| 2018 | 170135332 | 27428799 | 142706533 | 11817847 | 87644 | 11730203 |
| 2019 | 179139453 | 28528790 | 150610663 | 12642693 | 374724 | 12267969 |
| 2020 | 187011864 | 29645900 | 157365964 | 13193190 | 88946 | 13104245 |
| 2021 | 188848127 | 30103909 | 158744218 | 13722515 | 86675 | 13635840 |
| 2022 | 208474851 | 32595719 | 175879132 | 15950716 | 102790 | 15847926 |
| 2023 | 229205717 | 35552888 | 193652829 | 17578971 | 112521 | 17466450 |
| 2024 | 247580967 | 37869065 | 209711902 | 19472880 | 493014 | 18979867 |
Columns
| Column | Type | Categorical |
|---|---|---|
| Year of Assessment | Year (YYYY) | No |
| Assessable Income | Text | No |
| Reliefs | Text | No |
| Chargeable Income | Text | No |
| Gross Tax | Text | No |
| Tax Set Offs | Text | No |
| Net Tax Assessed | Numeric | No |