Singapore Citizen or Singapore Permanen Resident(PR) who resides in Singapore or, Foreigner who has stayed / worked in Singapore for 183 days or more in the previous year
Are treated as a resident in Singapore and subject to tax.
Some tax reliefs and rebates are applied to taxpayers.
Earned income relief
Spouse/handicapped spouse relief
Qualifying/handicapped child relief
Working mother's child relief
Parent/handicapped parent relief
Grandparent caregiver relief
Handicapped brother/sister relief
CPF
Provident Fund relief
Life Insurance relief
Course fees relief
Foreign maid levy relief
CPF cash top-up relief (self, dependant and Medisave account)
Individual Income Tax
