{"text_format":"1","workbook":"xlsx","n_sheets":1,"sheets":["YA2018"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":3,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"YA2018","index":0,"n_rows":95,"n_cols":31,"rows_kept":95,"cut":false,"hidden":false,"merged":[[93,2,93,7],[94,2,94,7],[57,7,57,8],[60,1,60,5],[60,7,60,8],[65,1,65,7],[67,1,67,7],[30,1,30,5],[44,2,44,5],[49,1,49,5],[51,7,51,8],[53,7,53,8],[55,1,55,5],[55,7,55,8],[1,1,1,7],[2,1,2,7],[5,1,5,7],[7,1,7,3],[15,1,15,5],[26,1,26,5]]}
[]
[null,"Income Tax Calculator for Tax Resident Individuals"]
[null,"YEAR OF ASSESSMENT 2018 (For the year ended 31 Dec 2017)"]
[]
[]
[null,"What to do: Enter amount in the gray boxes, where applicable.\nTips: For more information, move your mouse over the field or click on the field name."]
[]
[null,"Are you aged 60 years and above on 31.12.2012?",null,null,null,null,null,"No"]
[]
[null,"INCOME"]
[]
[null,"Employment income",null,null,null,null,"S$",0,".00"]
[]
[null,"Less:","Employment expenses",null,null,null,"S$",0,".00"]
[]
[null,"NET EMPLOYMENT INCOME",null,null,null,null,"S$",{"$f":"+H12-H14","v":0},".00"]
[]
[null,"Trade, Business, Profession or Vocation",null,null,null,null,"S$",0,".00"]
[]
[null,"Add: OTHER INCOME"]
[null,null,"Dividends",null,null,null,"S$",0,".00"]
[null,null,"Interest",null,null,null,"S$",0,".00"]
[null,null,"Rent from Property",null,null,null,"S$",0,".00"]
[null,null,"Royalty, Charge, Estate/Trust Income",null,null,null,"S$",0,".00"]
[null,null,"Gains or Profits of an Income Nature",null,null,null,"S$",0,".00"]
[]
[null,"TOTAL INCOME",null,null,null,null,"S$",{"$f":"H16+H18+SUM(H21:H25)","v":0},".00"]
[]
[null,"Less:","Approved Donations",null,null,null,"S$",0,".00"]
[]
[null,"ASSESSABLE INCOME",null,null,null,null,null,{"$f":"+AD31","v":0},".00",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ASSESSABLE INCOME",{"$f":"H27-H29","v":0},null,{"$f":"IF(AB31<=0,0,AB31)","v":0}]
[]
[null,"Less: PERSONAL RELIEFS"]
[null,null,"Earned income relief",null,null,null,"S$",0,".00"]
[null,null,"Spouse/handicapped spouse relief",null,null,null,"S$",0,".00"]
[null,null,"Qualifying/handicapped child relief",null,null,null,"S$",0,".00"]
[null,null,"Working mother's child relief",null,null,null,"S$",0,".00"]
[null,null,"Parent/handicapped parent relief",null,null,null,"S$",0,".00"]
[null,null,"Grandparent caregiver relief",null,null,null,"S$",0,".00"]
[null,null,"Handicapped brother/sister relief",null,null,null,"S$",0,".00"]
[null,null,"CPF/provident Fund relief",null,null,null,"S$",0,".00"]
[null,null,"Life Insurance relief",null,null,null,"S$",0,".00"]
[null,null,"Course fees relief",null,null,null,"S$",0,".00"]
[null,null,"Foreign maid levy relief",null,null,null,"S$",0,".00"]
[null,null,"CPF cash top-up relief (self, dependant and Medisave account)",null,null,null,"S$",0,".00",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Personal Reliefs",{"$f":"SUM(H34:H47)","v":0},null,{"$f":"IF(AB45>80000, 80000, AB45)","v":0}]
[null,null,"Supplementary Retirement Scheme (SRS) relief",null,null,null,"S$",0,".00"]
[null,null,"NSman(Self/wife/parent) relief",null,null,null,"S$",0,".00",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Rebate Amount (Capped at)",0,"To make changes to the Tax Rebate amount"]
[null,null,"Total Personal Reliefs (capped at $80,000) ",null,null,null,"S$",{"$f":"+AD45","v":0},".00"]
[]
[null,"CHARGEABLE INCOME",null,null,null,null,"S$",{"$f":"+AD50","v":0},".00",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CHARGEABLE INCOME",{"$f":"H31-H48","v":0},null,{"$f":"IF(AB50<=0,0,AB50)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Rate",{"$f":"IF(VLOOKUP(H50,$AB$73:$AB$84,1)=H50, VLOOKUP(H50,$AB73:$AC$84,2),INDEX($AC$73:$AC$84,1+MATCH(H50,$AB$73:$AB$84)))","v":0}]
[null,"Tax Payable on Chargeable Income",null,null,null,null,"S$",{"$f":"AD53+AD52","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"First",{"$f":"VLOOKUP(H50,$AB$73:$AB$84,1)","v":0},null,{"$f":"VLOOKUP(AB52,$AB$73:$AD$83,3)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Next",{"$f":"H50-AB52","v":0},null,{"$f":"FIXED(AB53*AB51,2)","v":"0.00"}]
[null,"Less:",{"$f":"IF(OR(H8=\"\",H8=\"No\"),\"Personal Income Tax Rebate (50%)\",\"Personal Income Tax Rebate (50%)\")","v":"Personal Income Tax Rebate (50%)"},null,null,null,"S$",{"$f":"+AD54","v":0},null,null,{"$f":"IF(H54=AB47,\"This rebate is capped at $1,000.\",\"\")","v":"This rebate is capped at $1,000."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Payable/Repayable after rebate",{"$f":"+H52","v":0},{"$f":"IF(AB54>0,AB54,0)","v":0},{"$f":"IF(OR(H8=\"\",H8=\"No\"),IF(AC54>2000,AB47,AC54*0),IF(AC54>2000,AB47,AC54*0))","v":0},"(To decide 30% or 50%)"]
[]
[null,"Tax Payable after Personal Income Tax Rebate ",null,null,null,null,"S$",{"$f":"+AB56","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Payable/Repayable after rebate",{"$f":"(+AB54-AD54)","v":0},null,{"$f":"FIXED(IF(AB56>0,AB56,0),2)","v":"0.00"}]
[]
[null,"Less:","Parenthood Tax Rebate",null,null,null,"S$",0,null,null,{"$f":"IF(AB58>AB56,+AA59&\" $\"&AD56&\".\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PTR",{"$f":"+H58","v":0}]
[null,"                                                   ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maximum allowable is the amount of Tax Payable of"]
[]
[null,"NET TAX PAYABLE",null,null,null,null,"S$",{"$f":"+AD61","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net Tax Payable",{"$f":"H56-H58","v":0},null,{"$f":"IF(AB61>0, AB61, 0)","v":0}]
[]
[]
[]
[]
[null,"RATES OF TAX FOR YEAR OF ASSESSMENT 2018Note 1"]
[]
[null,"Your chargeable income is the amount remaining after deducting from your assessable income the personal reliefs to which you are entitled. From the Year of Assessment 2018, the total amount of reliefs you can claim is subject to an overall relief cap of $80,000Note 2. If you are a resident in Singapore, the rates of tax chargeable are as follows:"]
[]
[null,null,null,"Chargeable \nIncome","Rate","Gross Tax Payable"]
[]
[null,null,null,"$","(%)","$"]
[null,null,"On the first",20000,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"On the next",10000,2,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20000,0,0]
[null,null,"On the first",30000,null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30000,0.02,200]
[null,null,"On the next",10000,3.5,350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40000,3.5000000000000003E-2,550]
[null,null,"On the first",40000,null,550,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80000,7.0000000000000007E-2,3350]
[null,null,"On the next",40000,7,2800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,120000,0.115,7950]
[null,null,"On the first",80000,null,3350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,160000,0.15,13950]
[null,null,"On the next",40000,11.5,4600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200000,0.18,21150]
[null,null,"On the first",120000,null,7950,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,240000,0.19,28750]
[null,null,"On the next",40000,15,6000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,280000,0.19500000000000001,36550]
[null,null,"On the first",160000,null,13950,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,320000,0.2,44550]
[null,null,"On the next",40000,18,7200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.22]
[null,null,"On the first",200000,null,21150]
[null,null,"On the next",40000,19,7600]
[null,null,"On the first",240000,null,28750]
[null,null,"On the next",40000,19.5,7800]
[null,null,"On the first",280000,null,36550]
[null,null,"On the next",40000,20,8000]
[null,null,"On the first",320000,null,44550]
[null,null,"Above",320000,22]
[]
[null,"Note 1: ","For the purpose of the tax calculator, it is assumed that the rates of tax for the Year of Assessment 2018 are the same as those for the Year of Assessment 2017."]
[null,"Note 2: ","For the purpose of the tax calculator for the Year of Assessment 2018, it is assumed that there are no changes to the qualifying conditions and amounts of the deductions (reliefs, donations) from the Year of Assessment 2017, except for the overall relief cap of $80,000."]