What is individual income tax?

Individual income tax refers to the tax payable by an individual on the taxable income that he derives in Singapore.

Typically, such taxable income may include earned income from employment or income derived by a person who runs a business here. This includes income earned by a sole proprietor or in a partnership, and by a self-employed person like a hawker or private hire driver.

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A version of this article appeared in the print edition of The Sunday Times on March 24, 2019, with the headline 'What is individual income tax?'. Print Edition | Subscribe