June 2008
This publication provides an overview of the taxes applicable to individuals and corporations, and covers the following:
Individual Income Tax
- Basis of Taxation
- Residence
- Individual Income Tax Rates
- Tax Exemptions/Relief for Individuals
- Not Ordinarily Resident (NOR) Scheme
- Resident Taxpayer’s Personal Reliefs
- Tax Treatment of Employment Fringe Benefits
Employer’s Obligations
- Central Provident Fund Contributions
- Skills Development Levy
Estate Duty
Partnerships, Trusts, Estates, Charities and Mutual Concerns
Corporate Income Tax Rates
- Corporate Tax
- Withholding Tax
Other Tax Rates
- Goods and Services Tax
- Capital Gains Tax
Stamp Duties
Capital Allowances
Tax Incentives
Special Tax Deductions
Non-Fiscal Incentives
Transfer Pricing Guidelines
Double Taxation Agreements
Due Dates
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