Taxable Individuals by Assessed Income Group
Description
Inland Revenue Authority of Singapore CSV of taxable individuals by assessed income group from Year of Assessment 2004 through 2024. Columns cover YA, income group, resident type, taxpayer counts, assessable income, chargeable income, and net tax assessed. Fiscal and inequality analysts study personal income-tax distributions; NTA may differ from cash collections.
Official description
* Assessable Income refers to the total income of an individual less allowable deductions such as business expenses, employment expenses and donations. * Chargeable Income of an individual is his/her assessable income less the personal reliefs allowed. * Net Tax Assessed is the net tax payable or repayable by an individual after taking into account allowable tax credits, tax remission, tax rebates and tax deducted at source. * Non-Tax Resident refers to an individual who has worked in Singapore for less than 183 days in the preceding year of the Year of Assessment. * 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. * From YA2025, non-tax residents whose short-term employment income are exempted from tax are included in the Individual Income Tax base. Data prior to YA2025 excludes this group.
- Last updated
- Coverage
- 2004-01-01 – 2025-01-01
- Rows
- 672
- Columns
- 7
Chart
Values are summed where multiple rows share the same category.
Compare with another dataset →Data
| Year of Assessment | Assessed Income Group | Type of Resident | No. of Taxpayers | Assessable Income | Chargeable Income | Net Tax Assessed |
|---|---|---|---|---|---|---|
| 2004 | 20,000 & below | Tax Resident | 0 | 0 | na | 0 |
| 2004 | 20,001 - 25,000 | Tax Resident | 23642 | 547350 | na | 1647 |
| 2004 | 25,001 - 30,000 | Tax Resident | 58949 | 1644865 | na | 7253 |
| 2004 | 30,001 - 40,000 | Tax Resident | 162886 | 5660830 | na | 40228 |
| 2004 | 40,001 - 50,000 | Tax Resident | 118787 | 5303048 | na | 63227 |
| 2004 | 50,001 - 60,000 | Tax Resident | 76353 | 4174181 | na | 75096 |
| 2004 | 60,001 - 70,000 | Tax Resident | 52662 | 3408958 | na | 82894 |
| 2004 | 70,001 - 80,000 | Tax Resident | 38303 | 2860025 | na | 84737 |
| 2004 | 80,001 - 100,000 | Tax Resident | 47494 | 4242451 | na | 156686 |
| 2004 | 100,001 - 150,000 | Tax Resident | 54054 | 6538727 | na | 367465 |
| 2004 | 150,001 - 200,000 | Tax Resident | 22319 | 3871033 | na | 316343 |
| 2004 | 200,001 - 300,000 | Tax Resident | 19424 | 4713678 | na | 501379 |
| 2004 | 300,001 - 400,000 | Tax Resident | 7617 | 2630752 | na | 332514 |
| 2004 | 400,001 - 500,000 | Tax Resident | 3402 | 1518089 | na | 213131 |
| 2004 | 500,001 - 1,000,000 | Tax Resident | 4241 | 2829442 | na | 432151 |
| 2004 | 1,000,001 & above | Tax Resident | 1466 | 2946773 | na | 386214 |
| 2004 | 20,000 & below | Non-Tax Resident | 18708 | 99583 | na | 15815 |
| 2004 | 20,001 - 25,000 | Non-Tax Resident | 718 | 16093 | na | 2696 |
| 2004 | 25,001 - 30,000 | Non-Tax Resident | 577 | 15793 | na | 2649 |
| 2004 | 30,001 - 40,000 | Non-Tax Resident | 772 | 26727 | na | 4490 |
| 2004 | 40,001 - 50,000 | Non-Tax Resident | 537 | 24000 | na | 3997 |
| 2004 | 50,001 - 60,000 | Non-Tax Resident | 367 | 20070 | na | 3244 |
| 2004 | 60,001 - 70,000 | Non-Tax Resident | 269 | 17382 | na | 2832 |
| 2004 | 70,001 - 80,000 | Non-Tax Resident | 208 | 15580 | na | 2456 |
| 2004 | 80,001 - 100,000 | Non-Tax Resident | 282 | 25100 | na | 4100 |
Columns
| Column | Type | Categorical |
|---|---|---|
| Year of Assessment | Year (YYYY) | Yes |
| Assessed Income Group | Text | Yes |
| Type of Resident | Text | Yes |
| No. of Taxpayers | Numeric | No |
| Assessable Income | Text | No |
| Chargeable Income | Text | No |
| Net Tax Assessed | Text | No |