日誌
+TAX info+
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| Year of Assessment | 04/05+ | 05/06+ | 07/08+ | 08/09+ | 09+10 | 11+12 | 12+13 | |
| and | onwards | 10+11 | ||||||
| 06/07+ | ||||||||
| $ | $ | $ | $ | $ | $ | $ | ||
| Basic allowance | 100,000 | 100,000 | 100,000 | 108,000 | 108,000 | 108,000 | 120,000 | |
| Married person’s allowance | 200,000 | 200,000 | 200,000 | 216,000 | 216,000 | 216,000 | 240,000 | |
| Child allowance | ||||||||
| For each of the 1st and 2nd child | 30,000 | 40,000 | 50,000 | 50,000 | 50,000 | 60,000 | 63,000 | |
| For each of the 3rd to 9th child | 30,000 | 40,000 | 50,000 | 50,000 | 50,000 | 60,000 | 63,000 | |
| For each child born during the year, the child allowance is increased by | 0 | 0 | 50,000 | 50,000 | 50,000 | 60,000 | 63,000 | |
| Dependent brother or sister allowance | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 33,000 | |
| Dependent parent or grandparent allowance | ||||||||
| For each parent or grandparent - | ||||||||
| who is 55 years old or above but below 60 | 0 | 15,000 | 15,000 | 15,000 | 15,000 | 18,000 | 19,000 | |
| who is 60 years old or above | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 36,000 | 38,000 | |
| who is under 60 years old but eligible to claim an allowance under the Government’s Disability Allowance Scheme | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 36,000 | 38,000 | |
| Additional dependent parent or grandparent allowance | ||||||||
| For each parent or grandparent - | ||||||||
| who is 55 years old or above but below 60 | 0 | 15,000 | 15,000 | 15,000 | 15,000 | 18,000 | 19,000 | |
| who is 60 years old or above | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 36,000 | 38,000 | |
| who is under 60 years old but eligible to claim an allowance under the Government’s Disability Allowance Scheme | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 36,000 | 38,000 | |
| Single parent allowance | 100,000 | 100,000 | 100,000 | 108,000 | 108,000 | 108,000 | 12,000 | |
| Disabled dependant allowance | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 66,000 | |
| Deduction(max) | ||||||
| expense self edu | 40000 | 40000 | 60000 | 60000 | 60000 | |
| expense elderly residential care | 60000 | 60000 | 60000 | 60000 | 60000 | |
| home loan interest | 100000 | 100000 | 100000 | 100000 | 100000 | |
| mandatory cont to recognised retirement scheme | 12000 | 12000 | 12000 | 12000 | 12000 | |
| approved charitable donation | 25%+ | 25%+ | 25%+ | 35%+ | 35%+ | |
| Year of Assessment 2008/09 and 2009/10: | 12/13+ | |||
| Net Chargeable Income | Rate | Tax | ||
| $ | $ | |||
| On the First | 40,000 | 2% | 800 | |
| On the Next | 40,000 | 7% | 2,800 | |
| 80,000 | 3,600 | |||
| On the Next | 40,000 | 12% | 4,800 | |
| 120,000 | 8,400 | |||
| Remainder | 17% | |||
| For 2011/12, a 75% waiver of the final tax payable under salaries tax and tax under personal assessment, subject to a ceiling of $12,000 per case. | ||||
| For 2010/11, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $6,000 per case. | ||||
| For 2009/10, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $6,000 per case. | ||||
| For 2008/09, 100% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $8,000 per case. | ||||