Assessable Income of Individuals by Tax Group

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* Taxable Group means those with net tax payable after taking into account allowable tax credits, tax remission, tax rebates and tax deducted at source. * Number of Individuals Assessed includes tax clearance cases for non-citizens. * Approved Donations refer to the total tax deductions granted in respect of qualifying donations. For the Year of Assessment (YA)2010 to YA2015 and YA2017 onwards, the amount of tax deduction granted is 2.5 times the amount of qualifying donation made. For YA2016, the amount of tax deduction granted is 3 times the amount of qualifying donation made. * 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.