1887

Revenue Statistics in Asian and Pacific Economies

image of Revenue Statistics in Asian and Pacific Economies

The Revenue Statistics in Asian and Pacific Economies publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) with the financial support of the European Union and the Government of Japan. It compiles comparable tax revenue statistics for Australia, the Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, New Zealand, Papua New Guinea, the Philippines, Samoa, Singapore, the Solomon Islands, Thailand and Tokelau and comparable non-tax revenue statistics for the Cook Islands, Papua New Guinea, Samoa and Tokelau. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons of tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.

SPECIAL FEATURE: MANAGING TAXPAYERS' COMPLIANCE

English

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Revenue Statistics in Asian and Pacific Economies 2018 - © OECD 2018

‌4.13Singapore
Details of tax revenue
Million SGD
‌‌
‌1997‌
‌2000‌
‌2007‌
‌2010‌
‌2011‌
‌2012‌
‌2013‌
‌2014‌
‌2015‌
‌2016‌
Total tax revenue
..
 
25 627
 
36 630
 
41 848
 
46 076
 
50 119
 
51 146
 
54 110
 
55 647
 
58 699
 
1000 Taxes on income, profits and capital gains
..
 
13 538
 
16 621
 
18 687
 
20 579
 
22 411
 
22 050
 
23 940
 
24 890
 
26 378
 
1100 Of individuals
..
 
3 543
 
4 537
 
6 470
 
6 871
 
7 714
 
7 688
 
8 927
 
9 235
 
10 526
 
1110 On income and profits
..
 
3 543
 
4 537
 
6 470
 
6 871
 
7 714
 
7 688
 
8 927
 
9 235
 
10 526
 
1120 On capital gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1200 Corporate
..
 
9 509
 
10 934
 
11 260
 
12 450
 
13 360
 
13 209
 
13 887
 
14 253
 
14 378
 
1210 On profits
..
 
9 509
 
10 934
 
11 260
 
12 450
 
13 360
 
13 209
 
13 887
 
14 253
 
14 378
 
From corporate profits
..
 
8 316
 
9 250
 
10 687
 
12 096
 
12 821
 
12 680
 
13 372
 
13 815
 
13 602
 
Statutory board contributions
..
 
1 192
 
1 683
 
573
 
353
 
539
 
530
 
516
 
438
 
776
 
1220 On capital gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1300 Unallocable between 1100 and 1200
..
 
486
 
1 150
 
957
 
1 258
 
1 337
 
1 152
 
1 126
 
1 402
 
1 474
 
Withholding taxes
..
 
486
 
1 150
 
957
 
1 258
 
1 337
 
1 152
 
1 126
 
1 402
 
1 474
 
2000 Social security contributions
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
2100 Employees
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2110 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2120 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2200 Employers
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2210 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2220 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2300 Self-employed or non-employed
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2310 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2320 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2400 Unallocable between 2100, 2200 and 2300
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2410 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2420 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
3000 Taxes on payroll and workforce
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4000 Taxes on property
..
 
2 863
 
6 259
 
6 080
 
7 077
 
8 078
 
8 112
 
7 124
 
7 224
 
7 638
 
4100 Recurrent taxes on immovable property
..
 
1 535
 
2 428
 
2 798
 
3 899
 
3 760
 
4 179
 
4 340
 
4 456
 
4 359
 
4110 Households
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4120 Others
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4200 Recurrent taxes on net wealth
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4210 Individual
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4220 Corporate
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4300 Estate, inheritance and gift taxes
..
 
71
 
154
 
5
 
3
 
8
 
3
 
1
 
-1
 
0
 
4310 Estate and inheritance taxes
..
 
71
 
154
 
5
 
3
 
8
 
3
 
1
 
-1
 
0
 
4320 Gift taxes
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4400 Taxes on financial and capital transactions
..
 
1 257
 
3 677
 
3 277
 
3 175
 
4 310
 
3 930
 
2 784
 
2 769
 
3 278
 
4500 Non-recurrent taxes
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4510 On net wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4520 Other non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4600 Other recurrent taxes on property
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5000 Taxes on goods and services
..
 
7 967
 
12 053
 
14 376
 
15 113
 
15 288
 
15 736
 
16 949
 
17 657
 
18 638
 
5100 Taxes on production, sale, transfer, etc
..
 
5 462
 
9 864
 
12 525
 
13 193
 
13 485
 
14 081
 
15 346
 
15 897
 
16 490
 
5110 General taxes
..
 
2 121
 
6 165
 
8 198
 
8 687
 
9 038
 
9 513
 
10 215
 
10 345
 
11 078
 
5111 Value added taxes
..
 
2 121
 
6 165
 
8 198
 
8 687
 
9 038
 
9 513
 
10 215
 
10 345
 
11 078
 
5112 Sales tax
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5113 Other
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5120 Taxes on specific goods and services
..
 
3 341
 
3 699
 
4 327
 
4 506
 
4 447
 
4 568
 
5 131
 
5 552
 
5 412
 
5121 Excises
..
 
1 847
 
1 985
 
2 048
 
2 133
 
2 142
 
2 189
 
2 540
 
2 833
 
2 730
 
Liquors
..
 
..
 
414
 
470
 
496
 
517
 
518
 
634
 
638
 
640
 
Tobacco
..
 
..
 
700
 
889
 
967
 
969
 
1 043
 
1 228
 
1 205
 
986
 
Petroleum Products
..
 
..
 
386
 
419
 
416
 
415
 
414
 
419
 
584
 
596
 
Motor Vehicles
..
 
..
 
483
 
267
 
248
 
233
 
206
 
251
 
399
 
502
 
Compressed Natural Gas Unit Duty
..
 
..
 
0
 
0
 
1
 
3
 
3
 
3
 
2
 
1
 
Others
..
 
..
 
3
 
5
 
5
 
5
 
5
 
6
 
5
 
5
 
5122 Profits of fiscal monopolies
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5123 Customs and import duties
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5124 Taxes on exports
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5125 Taxes on investment goods
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5126 Taxes on specific services
..
 
1 494
 
1 714
 
2 279
 
2 373
 
2 305
 
2 379
 
2 591
 
2 719
 
2 682
 
Betting duty
..
 
1 494
 
1 714
 
2 279
 
2 373
 
2 305
 
2 379
 
2 591
 
2 719
 
2 682
 
5127 Other taxes on internat. trade and transactions
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5128 Other taxes
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5130 Unallocable between 5110 and 5120
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5200 Taxes on use of goods and perform activities
..
 
2 506
 
2 189
 
1 851
 
1 920
 
1 803
 
1 655
 
1 603
 
1 760
 
2 148
 
5210 Recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5211 Paid by households: motor vehicles
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5212 Paid by others: motor vehicles
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5213 Paid in respect of other goods
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5220 Non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5300 Unallocable between 5100 and 5200
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6000 Other taxes
..
 
1 259
 
1 698
 
2 706
 
3 307
 
4 342
 
5 248
 
6 097
 
5 876
 
6 045
 
6100 Paid solely by business
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6200 Other
..
 
1 259
 
1 698
 
2 706
 
3 307
 
4 342
 
5 248
 
6 097
 
5 876
 
6 045
 
..
Not available
Note: Data are on a fiscal year basis ending 31st March. For example, the data for 2016 represent the period from 01 April 2016 to 31 March 2017.
The data are on a cash basis.
Heading 2000: There are no social security contributions in Singapore.
Heading 4100: Recurrent taxes on immovable property include tax levied on all private properties, as well as properties owned by statutory boards.
Heading 5121: Comprises excises, customs and import duties.
Disclaimer: http://oe.cd/disclaimer
Source: Ministry of Finance of Singapore.

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