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新加坡EP如何省税？

新加坡以其低税率和简单的税务制度吸引了许多外籍人士前来工作。作为EP（Employment Pass）持有者，虽然不享有新加坡公民和永久居民的一些税收优惠，但仍有多种合法的省税策略可以采用。以下是详细分析，假设您的年薪为15万新币。

1. 了解新加坡个人所得税制度

新加坡实行累进税率制度，税率从0%至最高22%不等（2024年起，超过50万新币部分的税率为24%）。以下是税率阶梯：

新加坡EP如何省税？ — Engage

2. 省税策略一：最大化税前扣除

（1）租房津贴（Housing Allowance）

  • 建议：与雇主协商，将部分薪资转为租房津贴。租房津贴可以减少应税收入，税务局会根据市场租金估算一个更低的应税额。
  • 假设：若年租金为36,000新币，IRAS可能只将部分租金纳入应税收入，比如20,000新币，节省约16,000新币作为应税减免。

（2）自愿退休储蓄计划（SRS，Supplementary Retirement Scheme）

  • 优点：SRS的缴纳金额可以从应税收入中扣除。
  • 限额：外籍人士每年最多可缴纳35,700新币。
  • 假设：缴满35,700新币，EP持有者的应税收入将从150,000新币降至114,300新币。根据税率表，这可以节省约3,877.5新币的税款。

（3）慈善捐款（Approved Donations）

  • 税务优惠：符合条件的捐款可以享受2.5倍的扣税。
  • 假设：捐款10,000新币，可从应税收入中扣除25,000新币，应税收入降至89,300新币，再次显著降低税负。

3. 省税策略二：利用工作相关的津贴和福利

（1）教育津贴（Education Allowance）

  • 如果雇主提供子女学费补贴，这部分补贴通常免税或仅部分计入应税收入。
  • 假设：若津贴为12,000新币，IRAS可能只将一部分作为应税收入，节省额外税款。

（2）交通津贴和移动办公津贴

  • 若雇主提供交通或远程工作补贴，如车费或设备津贴，可协商将其列为福利而非现金收入，降低应税收入。

4. 省税策略三：家庭相关减免

（1）配偶和子女扣除

  • 情况：如果EP持有者的配偶没有收入或收入较低，可以申请配偶扣除（Spouse Relief），减免2,000新币。
  • 子女扣除：
    • 第一名子女：4,000新币。
    • 第二名及以上子女：每名额外扣除4,000新币。

假设案例

  • 假如EP持有者的配偶无收入，且有两个孩子，可享受2,000 + 4,000 + 4,000 = 10,000新币的家庭相关减免。
  • 应税收入从150,000新币降至140,000新币。

5. 计算前后税负对比

假设应用以上策略：

  • 年薪：150,000新币
  • 租房津贴：减免16,000新币
  • SRS缴款：减免35,700新币
  • 慈善捐款：减免25,000新币
  • 家庭相关扣除：减免10,000新币

调整后应税收入：150,000 – 16,000 – 35,700 – 25,000 – 10,000 = 63,300新币

根据税率表：

  • 首20,000新币：0%税率，无需缴税。
  • 20,001 – 30,000新币：2%税率，税额200新币。
  • 30,001 – 40,000新币：3.5%税率，税额350新币。
  • 40,001 – 63,300新币：7%税率，税额1,633新币。

总税额：200 + 350 + 1,633 = 2,183新币

对比未采取策略前的税负：

  • 原应税收入150,000新币，税额大约为7,950新币。
  • 节省税款：7,950 – 2,183 = 5,767新币

6. 注意事项

  • 合法合规：所有扣除和策略必须符合IRAS的规定，避免税务问题。
  • 与雇主协商：某些福利和津贴需要与雇主协商调整薪资结构。
  • 专业咨询：根据个人情况咨询税务专家，定制省税计划。

通过以上策略，EP持有者不仅可以降低税务负担，还能有效规划财务，增加长期储蓄能力。在合理合法的框架内，充分利用新加坡的税务优惠政策，将为外籍人士的财务管理带来显著好处。

 

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 independent 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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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/.

By submitting this form, you are deemed to have read and understood FAPL’s Personal Data Policy.

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