Income Tax Calculator for Non-Resident Individuals

YEAR OF ASSESSMENT 2012 (For the year ended 31 Dec 2011)

What to do: Enter amount in the gray boxes. If a box is not applicable, leave it blank. TIP: For more information, move your mouse over the fields. S$ EMPLOYMENT INCOME: Salary Bonus Director's fee Others Less: Employment expenses NET EMPLOYMENT INCOME Add: OTHER INCOME Pension Interest Rent & Other Income from Property Royalty, Charge, Estate/Trust Income TOTAL INCOME Less: Approved Donations ASSESSABLE INCOME Please check the relevant box if you are eligible to claim Section 40 relief 0 0 0

A non-resident Singapore citizen; or A non-resident deriving pension income from Singapore; or A non-resident residing in the Netherlands Less: PERSONAL RELIEFS (Complete only if you are claiming for Section 40 relief or where your income is subject to tax at Earned income relief Spouse/handicapped spouse relief Qualifying/handicapped child relief Working mother's child relief CPF/provident fund relief Life insurance relief CHARGEABLE INCOME Tax Payable on Chargeable Income Less: Section 40 relief Tax credit (applicable only if you have selected to claim the relief) 0 0.00 0.00

progressive resident rates)

NET TAX PAYABLE/(REPAYABLE)

0.00

TAX RATE TABLE FOR NON-RESIDENT INDIVIDUALS Employment income 15% or Director's fees, rental income & other sources of income 20% progressive resident rates whichever is higher