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这有你要的资料
http://www.iras.gov.sg/irasHome/page.aspx?id=11538
http://www.iras.gov.sg/irasHome/page04.aspx?id=282
If you are in Singapore for at least 183 days straddling two yearsUnder the two-year administrative concession, you will be regarded as a tax resident for the two years if you stay or work in Singapore for a continuous period of at least 183 days. This concession applies to foreign employees (excludes directors of a company, public entertainers or professionals) who have entered Singapore from 01 Jan 2007. Example:You have stayed or worked in Singapore from 03 Nov 2012 to 07 May 2013 (186 days). You will be taxed as a resident for Years of Assessment 2013 and 2014. Year of Assessment | Period of Stay (Inclusive of Work) in Singapore | Resident Status | 2013 | 03 Nov 2012 to 31 Dec 2012 (59 days) | Resident | 2014 | 01 Jan 2013 to 07 May 2013 (127 days) | Resident |
| Total: 186 days |
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Tax rates for resident individuals
From YA 2012 onwardsChargeable Income | Rate (%) | Gross Tax Payable ($) | First $20,000
Next $10,000 | 0
2 | 0
200 | First $30,000
Next $10,000 | -
3.50 | 200
350 | First $40,000
Next $40,000 | -
7 | 550
2 800 | First $80,000
Next $40,000 | -
11.5 | 3 350
4 600 | First $120,000
Next $ 40,000 | -
15 | 7 950
6 000 | First $160,000
Next $ 40,000 | -
17 | 13 950
6 800 | First $200,000
Next $120,000 | -
18 | 20 750
21 600 | First $320,000
Above $320,000 | -
20 | 42 350 |
For YA 2013, a personal tax rebate of up to a maximum of $1,500 is granted as follows:
30% rebate for taxpayers below 60 years of age as at 31 Dec 2012
50% rebate for taxpayers 60 years of age & above as at 31 Dec 2012
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