{"id":8263,"date":"2022-02-18T08:50:49","date_gmt":"2022-02-18T08:50:49","guid":{"rendered":"http:\/\/demo.moodbiz.vn\/?p=8263"},"modified":"2024-04-12T03:31:36","modified_gmt":"2024-04-12T03:31:36","slug":"muc-thue-thu-nhap-ca-nhan-tai-singapore","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/muc-thue-thu-nhap-ca-nhan-tai-singapore\/","title":{"rendered":"M\u1ee8C THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N T\u1ea0I SINGAPORE"},"content":{"rendered":"

Trong h\u1ec7 th\u1ed1ng thu\u1ebf t\u1ea1i Singapore, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 c\u01a1 b\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c n\u1eafm r\u00f5 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang. Nh\u00ecn chung, Singapore \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo m\u00f4 h\u00ecnh l\u0169y ti\u1ebfn \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa v\u1edbi m\u1ee9c thu\u1ebf t\u1eeb 0% \u0111\u1ebfn 22%.  \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, m\u1ee9c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ri\u00eang bi\u1ec7t c\u1ee5 th\u1ec3.<\/p>\r\n\r\n\r\n\r\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

Singapore \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh thu\u1ebf TNCN l\u0169y ti\u1ebfn, kh\u1edfi \u0111i\u1ec3m t\u1eeb 2% \u00e1p d\u1ee5ng v\u1edbi m\u1ee9c TNCT tr\u00ean 20.000 SGD, v\u00e0 cao nh\u1ea5t l\u00e0 22% v\u1edbi m\u1ee9c TNCT tr\u00ean 320.000 SGD. (so v\u1edbi Vi\u1ec7t Nam l\u00e0: 5% \u00e1p d\u1ee5ng cho TNCT tr\u00ean 60 tri\u1ec7u VND, cao nh\u1ea5t l\u00e0 35% cho TNCT tr\u00ean 960 tri\u1ec7u VND). <\/p>\r\n\r\n\r\n\r\n

T\u1eeb n\u0103m YA 2024, Thu\u1ebf su\u1ea5t thu nh\u1eadp c\u00e1 nh\u00e2n cao nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c t\u0103ng t\u1eeb 22% l\u00ean 24%. Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u01b0\u1ee3t qu\u00e1 500.000 \u0111\u00f4 la \u0111\u1ebfn 1 tri\u1ec7u \u0111\u00f4 la s\u1ebd b\u1ecb \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c 23%, trong khi thu nh\u1eadp v\u01b0\u1ee3t qu\u00e1 1 tri\u1ec7u \u0111\u00f4 la s\u1ebd b\u1ecb \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c 24 %; \u0111\u1ec1u t\u0103ng so v\u1edbi m\u1ee9c hi\u1ec7n t\u1ea1i l\u00e0 22%<\/p>\r\n\r\n\r\n\r\n

\r\n
Thu nh\u1eadp ch\u1ecbu thu\u1ebf (SGD)<\/strong><\/td>M\u1ee9c thu\u1ebf<\/strong><\/td><\/tr>
20.000 \u0111\u1ea7u ti\u00ean<\/td>0%<\/td><\/tr>
10.000 ti\u1ebfp theo (Tr\u00ean 20.000 \u0111\u1ebfn 30.000)<\/td>2%<\/td><\/tr>
10.000 ti\u1ebfp theo (Tr\u00ean 30.000 \u0111\u1ebfn 40.000)<\/td>3,5%<\/td><\/tr>
40.000 ti\u1ebfp theo (Tr\u00ean 40.000 \u0111\u1ebfn 80.000)<\/td>7%<\/td><\/tr>
40.000 ti\u1ebfp theo (Tr\u00ean 80.000 \u0111\u1ebfn 120.000)<\/td>11,5%<\/td><\/tr>
40.000 ti\u1ebfp theo (Tr\u00ean 120.000 \u0111\u1ebfn 160.000)<\/td>15%<\/td><\/tr>
40.000 ti\u1ebfp theo (Tr\u00ean 160.000 \u0111\u1ebfn 200.000)<\/td>18%<\/td><\/tr>
40.000 ti\u1ebfp theo (Tr\u00ean 200.000 \u0111\u1ebfn 240.000)<\/td>19%<\/td><\/tr>
40.000 ti\u1ebfp theo (Tr\u00ean 240.000 \u0111\u1ebfn 280.000)<\/td>19,5%<\/td><\/tr>
40.000 ti\u1ebfp theo (Tr\u00ean 280.000 \u0111\u1ebfn 320.000)<\/td>20%<\/td><\/tr>
M\u1ee9c ti\u1ebfp theo (Tr\u00ean 320.000)<\/td>22%<\/td><\/tr><\/tbody><\/table><\/figure>\r\n<\/div><\/div>\r\n\r\n\r\n\r\n

M\u1ee9c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

Trong tr\u01b0\u1eddng h\u1ee3p b\u1ea1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa, m\u1ee9c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng cho thu nh\u1eadp c\u1ee7a b\u1ea1n nh\u01b0 sau: <\/p>\r\n\r\n\r\n\r\n

\r\n
Th\u1eddi gian c\u00f3 m\u1eb7t t\u1ea1i Singapore<\/strong><\/td>M\u1ee9c thu\u1ebf<\/strong><\/td><\/tr>
Kh\u00f4ng qu\u00e1 60 ng\u00e0y<\/td> 0% tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:
– Gi\u00e1m \u0111\u1ed1c (Directors), chuy\u00ean gia (Professionals) v\u00e0 ng\u01b0\u1eddi bi\u1ec3u di\u1ec5n ( Public Entertainers) v\u00e0
– Tr\u01b0\u1eddng h\u1ee3p di chuy\u1ec3n ra ngo\u00e0i Singapore do y\u00eau c\u1ea7u t\u1eeb c\u00f4ng vi\u1ec7c t\u1ea1i Singapore.<\/td><\/tr>
T\u1eeb 61 \u0111\u1ebfn 182 ng\u00e0y<\/td> – 15% ho\u1eb7c
– Thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn (0%-22%)
\u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf cho ra kho\u1ea3n \u0111\u00f3ng thu\u1ebf cao h\u01a1n<\/td><\/tr><\/tbody><\/table><\/figure>\r\n<\/div><\/div>\r\n\r\n\r\n\r\n

K\u1ec3 t\u1eeb n\u0103m \u0111\u00e1nh gi\u00e1 2024, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa s\u1ebd t\u0103ng t\u1eeb 22% \u0111\u1ebfn 24%.<\/p>\r\n\r\n\r\n\r\n

Lo\u1ea1i thu nh\u1eadp<\/strong><\/td>M\u1ee9c thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n (Withholding Tax Rate) n\u0103m t\u00e0i ch\u00ednh 2017-2023<\/strong><\/td>M\u1ee9c thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n (Withholding tax rate) n\u0103m t\u00e0i ch\u00ednh t\u1eeb 2024 tr\u1edf \u0111i<\/strong><\/td><\/tr>
1. Th\u00f9 lao bao g\u1ed3m ph\u00ed gi\u00e1m \u0111\u1ed1c m\u00e0 c\u00e1c gi\u00e1m \u0111\u1ed1c kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c<\/td>22%<\/td>24%<\/td><\/tr>
2. Thu nh\u1eadp m\u00e0 c\u00e1c chuy\u00ean gia kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c (v\u00ed d\u1ee5: chuy\u00ean gia t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o v\u00e0 hu\u1ea5n luy\u1ec7n vi\u00ean) cho c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Singapore<\/td> 15% t\u1ed5ng thu nh\u1eadp ho\u1eb7c 22% thu nh\u1eadp r\u00f2ng<\/td> 15% t\u1ed5ng thu nh\u1eadp ho\u1eb7c 24% thu nh\u1eadp r\u00f2ng<\/td><\/tr>
3. L\u00e3i su\u1ea5t, hoa h\u1ed3ng, ph\u00ed ho\u1eb7c c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c li\u00ean quan \u0111\u1ebfn b\u1ea5t k\u1ef3 kho\u1ea3n vay ho\u1eb7c n\u1ee3 n\u00e0o<\/td> Gi\u1ea3m 15% m\u1ee9c thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n (c\u00f3 \u0111i\u1ec1u ki\u1ec7n) ho\u1eb7c 22% n\u1ebfu kh\u00f4ng \u00e1p d\u1ee5ng gi\u1ea3m<\/td> Gi\u1ea3m 15% m\u1ee9c thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n (c\u00f3 \u0111i\u1ec1u ki\u1ec7n) ho\u1eb7c 24% n\u1ebfu kh\u00f4ng \u00e1p d\u1ee5ng gi\u1ea3m<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n

Auth. Alice Mac<\/strong><\/p>\r\n\r\n\r\n\r\n

\u0110\u1ecdc th\u00eam:<\/strong><\/p>\r\n\r\n\r\n\r\n

C\u01a1 ch\u1ebf mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Singapore<\/a><\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

Th\u1ef1c tr\u1ea1ng l\u1ea1m d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh mi\u1ec5n thu\u1ebf t\u1ea1i Singapore<\/a><\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Trong h\u1ec7 th\u1ed1ng thu\u1ebf t\u1ea1i Singapore, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 c\u01a1 b\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c n\u1eafm […]<\/p>","protected":false},"author":1,"featured_media":12663,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158,125,137],"tags":[169,173,185,144,174],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8263"}],"collection":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=8263"}],"version-history":[{"count":1,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8263\/revisions"}],"predecessor-version":[{"id":12684,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8263\/revisions\/12684"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12663"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=8263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=8263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=8263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}