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Non-Residents Tax Rates 2001 – 2018

RATES OF NORMAL TAX

NON-RESIDENT INDIVIDUALS  AND NON-RESIDENT INDIVIDUAL TRUSTEES

Year of Assessment 2017 (1st August – 31st December) and 2018

Chargeable Income

($)

Tax Payable

($)

Social Responsibility Tax

($)

Environment and Climate Adaptation Levy

($)

0-30,000 20% of excess of $0 Nil Nil
30,001 – 50,000 3,200 + 20% of excess over $16,000  Nil Nil
50,001 – 270,000 4,400 + 20% of excess over $22,000  Nil Nil
270,001 – 300,000 54,000 + 20% of excess over $270,000 13% of excess over $270,000 10% of excess over $270,000
300,001 – 350,000 60,000 + 20% of excess over $300,000 3,900 + 14% of excess over $300,000 10% of excess over $270,000
350,001 – 400,000 70,000 + 20% of excess over $350,000 10,900 + 15% of excess over $350,000 10% of excess over $270,000
400,001 – 450,000 80,000 + 20% of excess over $400,000 18,400 + 16% of the excess over $400,000 10% of excess over $270,000
450,001 – 500,000 90,000 + 20% of excess over $450,000 26,400 + 17% of the excess over $450,000 10% of excess over $270,000
500,001 – 1,000,000 100,000 + 20% of excess over $500,000 34,900 + 18% of the excess over $500,000 10% of excess over $270,000
1,000,001 + 200,000 + 20% of excess over $1,000,000 124,900 + 19% of the excess over $1,000,000 10% of excess over $270,000

Year of Assessment 2017 (1st January – 31st July)

Chargeable Income ($) Tax Payable ($) Social Responsibility Tax
0-16000 20% of excess of $0  Nil
16,001 – 22,000 3,200 + 20% of excess over $16,000  Nil
22,001 – 50,000 4,400 + 20% of excess over $22,000  Nil
50,001 – 270,000 10,000 + 20% of excess over $50,000  Nil
270,001 – 300,000 54,000 + 20% of excess over $270,000 23% of excess over $270,000
300,001 – 350,000 60,000 + 20% of excess over $300,000 6,900 + 24% of excess over $300,000
350,001 – 400,000 70,000 + 20% of excess over $350,000 18,900 + 25% of excess over $350,000
400,001 – 450,000 80,000 + 20% of excess over $400,000 31,400 + 26% of the excess over $400,000
450,001 – 500,000 90,000 + 20% of excess over $450,000 44,400 + 27% of the excess over $450,000
500,001 – 1,000,000 100,000 + 20% of excess over $500,000 57,900 + 28% of the excess over $500,000
1,000,001 + 200,000 + 20% of excess over $1,000,000 197,900 + 29% of the excess over $1,000,000

Year of Assessment 2013, 2014, 2015, 2016

Chargeable Income ($) Tax Payable ($) Social Responsibility Tax
0-16000 20% of excess of $0  Nil
16,001 – 22,000 3,200 + 20% of excess over $16,000  Nil
22,001 – 50,000 4,400 + 20% of excess over $22,000  Nil
50,001 – 270,000 10,000 + 20% of excess over $50,000  Nil
270,001 – 300,000 54,000 + 20% of excess over $270,000 23% of excess over $270,000
300,001 – 350,000 60,000 + 20% of excess over $300,000 6,900 + 24% of excess over $300,000
350,001 – 400,000 70,000 + 20% of excess over $350,000 18,900 + 25% of excess over $350,000
400,001 – 450,000 80,000 + 20% of excess over $400,000 31,400 + 26% of the excess over $400,000
450,001 – 500,000 90,000 + 20% of excess over $450,000 44,400 + 27% of the excess over $450,000
500,001 – 1,000,000 100,000 + 20% of excess over $500,000 57,900 + 28% of the excess over $500,000
1,000,001 + 200,000 + 20% of excess over $1,000,000 197,900 + 29% of the excess over $1,000,000

 

Year of Assessment 2012

Chargeable Income ($) Tax Payable ($) Social Responsibility Tax
0-15600 20% of excess over $0  Nil
15,601 – 22,000 3,120+20% of excess over $15,600  Nil
22,001 – 50,000 4,400 +20% of excess over $22,000  Nil
50,001 – 270,000 10,000 + 20% of excess over $50,000  Nil
270,001 – 300,000 53,999 +20% of excess over $270,000 23% of excess over $270,000
300,001 – 350,000 59,999 + 20% of excess over $300,000 6,900 + 24% of excess over  $300,000
350,001 – 400,000 69,999 + 20% of excess over $350,000 18,900 + 25% of excess over $350,000
400,001 – 450,000 79,999+ 20% of excess over $400,000 31,400 + 26% of the excess over $400,000
450,001 – 500,000 89,999 + 20% of excess over $450,000 44,400 + 27% of the excess over $450,000
500,001 – 1,000,000 99,999 + 20% of excess over $500,000 57,900 + 28% of the excess over $500,000
1,000,001 + 199,998 +20% of excess over $1,000,000 197,900 + 29% of the excess over $1,000,000

 

Year of Assessment 2008,2009,2010 and 2011

Chargeable Income ($) Tax Payable ($)
0 – 9,000 20% of excess of $0
9,000-10,000 1,800 + 25% of excess over $9,000
10,001-20,000 2,050 + 30% of excess over $10,000
20,001 + 5,050 + 31% of excess over $20,000

 

Year of Assessment 2005 ,2006 and 2007

Chargeable Income ($) Tax Payable ($)
0 – 8,840 20% of excess over $0
8,841 – 10,000 1,768 + 25% of excess over $8,840
10,001 – 20,000 2,058 + 30% of excess over $10,000
20,000+ 5,058 + 31% of excess over $20,000

 

Year of Assessment 2003 and 2004

Chargeable Income ($) Tax Payable ($)
0 –  7,500 20% of excess over $0
7,501 – 10,000 1500 + 25% of excess  over $7,500
10,001 – 20,000 2,125+ 30% of excess over $10,000
20,000+ 5,125 + 32% of excess over $20,000

 

Year of Assessment 2002

Chargeable Income ($) Tax Payable ($)
0 –  6,500 20% of excess over $0
6,501 – 10,000 1,300 + 25% of excess over $6,500
10,001 – 20,000 2,175 + 31% of excess over $10,000
20,000+ 5175 + 32% of excess over $20,000

 

Year of Assessment 2001

Chargeable Income ($) Tax Payable ($)
0 –  6,500 20% of excess over $0
6,501 – 10,000 1,300 + 25% of excess over $6,500
10,001 – 20,000 2,175 + 31% of excess over $10,000
20,000+ 5175 + 34% of excess over $20,000

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