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2025年新加坡EP省税攻略

新加坡采用累进个人所得税（0%–24%）。对EP持有人来说，合理运用SRS补充退休储蓄、家庭减免、保险减免、女佣税减免、公益捐赠等工具，能显著降低税负。本文以年薪S$150,000为例，用通俗语言列出能用哪些减免、怎么申报、能省多少，并附两组完整测算与清单。

一、税率快速了解（居民 · YA2025）

（假设你当年在新加坡居住≥183天，符合税务居民）

应课税收入区间（S$）｜边际税率｜该区间应纳税
0–20,000｜0%｜0
20,001–30,000｜2%｜200
30,001–40,000｜3.5%｜350
40,001–80,000｜7%｜2,800
80,001–120,000｜11.5%｜4,600
120,001–160,000｜15%｜6,000（按满额计算）
160,001–200,000｜18%｜7,200（按满额计算）
200,001–320,000｜19%｜22,800（按满额计算）

320,000–Max       ｜24%｜

二、EP持有人可用的8项常见减免

1）Earned Income Relief（工作收入减免）

  • ≤55岁：S$1,000

  • 55–59岁：S$6,000

  • ≥60岁：S$8,000（系统自动带出）

2）Spouse Relief（配偶）

  • 配偶上一年收入≤S$4,000或无业：S$2,000

3）Qualifying Child Relief（子女）

  • 未满16岁或全日制学生；且年收入≤S$4,000

  • 每名子女S$4,000

4）Parent/Grandparent Relief（赡养父母/祖父母/配偶父母）

  • 同住且≥55岁：每位S$9,000

  • 不同住但在新加坡居住≥8个月：每位S$5,500

5）Life / Critical Illness Insurance Relief（人寿/重疾保险）

  • EP通常无CPF供款，符合条件的人寿/重疾保费可抵税，上限S$5,000

6）Donation Relief（公益捐款）

  • 向IPC认证机构捐款，按捐款额×2.5倍从应税收入扣除（机构会直报IRAS）

7）Foreign Domestic Worker Levy Relief（女佣税减免）

  • 仅限工作母亲；可就1名女佣按“上一年女佣税×2”抵扣

  • 例如：去年缴S$2,000 → 抵扣S$4,000

8）SRS（Supplementary Retirement Scheme，自愿补充退休储蓄）

  • 外籍EP缴款上限：S$35,700/年；公民/PR为S$15,300/年

  • 当年12月31日前入金可在次年报税抵扣

  • 账户内投资收益延税增长（基金/债券/部分合资格保险等）

  • 达法定退休年龄后提领：**仅50%**提领额计入应税收入（可分最多10年提领）

  • 总个人减免有总上限：S$80,000/年（含SRS与其他减免）

三、SRS怎么用（一步到位）

• 开立账户：DBS/OCBC/UOB三选一（一个人只能开1个SRS账户）
• 缴款时间：务必在当年12月31日前入金，才能计入当年减免
• 缴款上限：外籍EP S$35,700；公民/PR S$15,300
• 可投范围：基金、债券、定存、部分合资格保险等
• 提领规则：达退休年龄后提领仅计50%入应税；提前提领会有罚金与税务成本（不建议）

快速算一笔（仅做SRS，年薪S$150,000）：

  • 年末向SRS缴款S$30,000

  • 应税收入：150,000 → 120,000

  • 估算税额：约 S$12,450 → S$7,950

  • 当年立省税金约S$4,500（未计S$200 Rebate封顶）

四、两组完整算例（年薪S$150,000，40岁EP）

案例A｜只用家庭/保险等减免（不含SRS）

  • Spouse Relief：-S$2,000

  • 2×Child Relief：-S$8,000

  • Parent Relief（同住1位≥55岁）：-S$9,000

  • Life/CI Insurance：-S$5,000

  • FDWL（女佣税×2，去年缴S$2,000）：-S$4,000

  • Earned Income Relief：-S$1,000
    合计减免：-S$29,000
    应课税收入：150,000 → 121,000
    估算税额：≈ S$8,100（另享个人退税≤S$200）
    → 比无减免的S$12,450，省约S$4,350

案例B｜在案例A基础上再用SRS

  • 案例A合计减免：-S$29,000

  • SRS缴款：-S$30,000
    总减免：-S$59,000（受S$80,000总上限约束）
    应课税收入：150,000 → 91,000
    估算税额：≈ S$4,615（另享个人退税≤S$200）
    → 比无减免的S$12,450，合计省约S$7,800+

注：为便于阅读，上述为简化估算；实际报税需按阶梯逐段累计，且受Rebate封顶影响，最终以IRAS口径为准。

五、申报原则与当年行动清单

黄金原则
1）当年完成，当年抵税：SRS/捐款/保费须在12月31日前入账
2）资料留存：保单缴费证明、女佣税单、捐赠回执（IPC会直报IRAS）
3）总上限：个人减免合计**≤S$80,000/年**
4）税务居民：通常指当年在新加坡居住**≥183天**

行动清单（EP当年）

  • Q1–Q3：确认家庭减免资格（配偶/子女/赡养）

  • Q3：确定当年SRS额度与投资组合

  • Q4（截日前）：完成SRS入金、合规捐赠、保费缴付

  • 次年3–4月：登录IRAS myTax Portal申报并核对预填数据

六、常见问题（FAQ）

Q1：EP一定能申报上述所有减免吗？
不一定。各项有各自资格；例如FDWL仅限工作母亲；赡养减免需满足年龄与在新居住时长；人寿/重疾减免取决于是否有CPF供款等。

Q2：SRS会“锁死资金”吗？
账户内可在合资格范围选择投资；但提前提领会触发罚金与课税，建议以中长期退休规划为目标。

Q3：转为PR后SRS上限会变吗？
公民/PR上限S$15,300；外籍EP上限S$35,700。身份变化次年起按对应上限执行。

Q4：个人退税（Rebate）每年都有吗？
不是固定项目。YA2025为税额的60%，封顶S$200；是否延续看下一次预算。

免责声明与联系

本文为教育性质的税务解读，数据以IRAS/MOF当年公布为准，不构成税务或法律意见。
如需个性化测算与最优组合建议（SRS额度、家庭减免核对、保单与捐赠配比、税单预演），可联系：
Olivia Li｜Financial Alliance（Associate Director）
wechat: NU24102

whatsapp: 96879885

email: oliviali@fapl.sg

Important: The information and opinions in this article are for general information purposes only. They should not be relied on as professional financial advice. Readers should seek unbiased financial advice that is customised to their specific financial objectives, situations & needs. This advertisement or publication has not been reviewed by the Monetary Authority of Singapore.

Published By:

Li Wenjun Olivia 李文君

非常荣幸，您来到我的个人网页。我是Olivia 李文君。2008年来到新加坡做为一个全额奖学金的学生，在新加坡最大公立医院ICU工作7年后，转行理财行业。入行之后我不断的去提升自己，结合自己的医疗背景，为客户转移潜在风险，精准配置。并且帮助客户做财务增值规划，让未来不确定的人生中有一份安心。非常尽心尽力的去服务我的每一位客户，不论您是刚毕业的年轻人，还是身价上亿的老总。希望我可以成为您在新加坡理财规划中的一个值得信赖的资源人士，为您货比三家，优中选优，在超过150家金融合作伙伴的产品中，配置最适合您的理财规划方案。

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In compliance with the Personal Data Protection Act, Financial Alliance Pte Ltd (“FAPL”) seek your consent to collect and use your personal data (e.g. name, NRIC, contact numbers, mailing addresses, email addresses and photograph) for the purposes of and in accordance with FAPL’s Data Protection Policy, which can be found on FAPL’s website at https://fa.com.sg/data-protection-policy/.

根据《个人数据保护法》，鑫盟理财私人有限公司征求您的同意向您收集并使用您的个人信息。鑫盟理财将根据公司的个人数据保护政策所阐述的用途使用您的个人资料（例如姓名，证件号码，联系电话，邮寄地址，电邮地址和照片）。 该政策可在本公司网站上查寻，网址为 https://fa.com.sg/data-protection-policy/.

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