Resident calculation sequence
One example starts with S$50,000 of 2025 employment income, deducts S$250 of donations and S$15,000 of personal reliefs, and reaches S$34,750 chargeable income. Tax is S$366.25 before Parenthood Tax Rebate. The example’s S$5,000 PTR reduces the YA 2026 bill to zero, with the unused rebate carried forward. Those reliefs depend on the example’s eligibility facts.
Non-resident comparison
The salary example taxes S$21,000 at 15%, producing S$3,150, without personal reliefs. The non-resident directors’ fee example taxes S$85,000 at 24%, producing S$20,400. Salary and directors’ fees therefore cannot be treated as the same non-resident tax category. The original also supplies a higher-income resident example and calculators.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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