Tax Set-offs For Taxable Individuals By Type of Tax Set-offs
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
- 112
- 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 |
|---|---|---|---|
| 2004 | Dividends Set-off | na | 379159 |
| 2004 | Other Tax Deducted at Source | na | 1463 |
| 2004 | Non-resident Relief (Section 40) | na | 531 |
| 2004 | Double Taxation Relief/ Tax Credit | na | 22981 |
| 2004 | Tax Remitted | na | 2130 |
| 2004 | Tax Rebate | na | 0 |
| 2004 | Commonwealth Tax Relief/ Other Set-off | na | 10040 |
| 2005 | Dividends Set-off | na | 347839 |
| 2005 | Other Tax Deducted at Source | na | 2157 |
| 2005 | Non-resident Relief (Section 40) | na | 741 |
| 2005 | Double Taxation Relief/ Tax Credit | na | 857 |
| 2005 | Tax Remitted | na | 2416 |
| 2005 | Tax Rebate | na | 0 |
| 2005 | Commonwealth Tax Relief/ Other Set-off | na | 12521 |
| 2006 | Dividends Set-off | na | 322987 |
| 2006 | Other Tax Deducted at Source | na | 3690 |
| 2006 | Non-resident Relief (Section 40) | na | 816 |
| 2006 | Double Taxation Relief/ Tax Credit | na | 612 |
| 2006 | Tax Remitted | na | 2104 |
| 2006 | Parenthood Tax Rebate/ Other Set-off | na | 17105 |
| 2007 | Dividends Set-off | na | 314289 |
| 2007 | Other Tax Deducted at Source | na | 1765 |
| 2007 | Non-resident Relief (Section 40) | na | 586 |
| 2007 | Double Taxation Relief/ Tax Credit | na | 691 |
| 2007 | Tax Remitted | na | 1934 |
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 |