Personal Taxation - Unit 2 - Taxable and Non-Taxable Income

Trade Income/Business Income

• Taxable

• Not Taxable

Employment Income

• Taxable

• Not Taxable

Rental Income (Property in Singapore)

• Taxable

• Not Taxable

Interest Income (Approved Banks in Singapore)

• Taxable

• Not Taxable

Dividend Income (Company Listed on Singapore Exchange)

• Taxable

• Not Taxable

Annuity bought from an insurance company for yourself

• Taxable

• Not Taxable

Charge - alimony and maintenance payments

• Taxable

• Not Taxable

Estate/Trust income

• Taxable

• Not Taxable

The National Service Housing, Medical and Education (NS HOME) Award

• Taxable

• Not Taxable

Royalty Fees earned in Singapore

• Taxable

• Not Taxable