What income is taxable?

December 19, 2021
|By Willie Tan
A

What income is taxable?

Taxable income refers to:

  • Gains or profits from any trade or business
  • Income from investment such as dividends, interest and rental
  • Royalties, premiums and any other profits from property
  • Other gains that are revenue in nature

Such income is taxed when it is:

  • Accrued in or derived from Singapore; or
  • Received in Singapore from outside Singapore
Posted on December 19, 2021
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