Tax Set-offs For Taxable Individuals By Type of Tax Set-offs
What this data shows
Published by Inland Revenue Authority of Singapore. 117 records. Fields include Year of Assessment, Type of Tax Set-offs, No. of Claimants, Amount (4 columns in total). Covers 2004-01-01 to 2025-01-01. Last updated 2026-09-02.
Description
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.
- Last updated
- Coverage
- 2004-01-01 – 2025-01-01
- Rows
- 117
- Columns
- 4
Chart
Values are summed where multiple rows share the same category.
Compare with another dataset →Data
| Year of Assessment | Type of Tax Set-offs | No. of Claimants | Amount |
|---|---|---|---|
| 2008 | Dividends Set-off | 180327 | 312813 |
| 2008 | Other Tax Deducted at Source | 345 | 4668 |
| 2008 | Non-resident Relief (Section 40) | 46 | 71 |
| 2008 | Double Taxation Relief/ Tax Credit | 324 | 1007 |
| 2008 | Tax Remitted | 307 | 1944 |
| 2008 | One-off Tax Rebate | 936673 | 470118 |
| 2008 | Parenthood Tax Rebate/ Other Set-off | 5763 | 22055 |
| 2009 | Dividends Set-off | 24 | 2 |
| 2009 | Other Tax Deducted at Source | 150 | 994 |
| 2009 | Non-resident Relief (Section 40) | 37 | 59 |
Preview shows 10 rows and 4 columns. Use the table search or download the CSV for the full data.
Columns
| Column | Type | Categorical |
|---|---|---|
| Year of Assessment | Year (YYYY) | Yes |
| Type of Tax Set-offs | Text | Yes |
| No. of Claimants | Numeric | No |
| Amount | Numeric | No |