Singapore Citizen or Singapore Permanen Resident(PR) who resides in Singapore or, Foreigner who has stayed / worked in Singapore for 183 days or more in the previous year 

Are treated as a resident in Singapore and subject to tax.

Some tax reliefs and rebates are applied to taxpayers.

• Earned income relief
• Spouse/handicapped spouse relief
• Qualifying/handicapped child relief
• Working mother's child relief
• Parent/handicapped parent relief
• Grandparent caregiver relief
• Handicapped brother/sister relief
• CPF
• Provident Fund relief
• Life Insurance relief
• Course fees relief
• Foreign maid levy relief 
• CPF cash top-up relief (self, dependant and Medisave account)
• Supplementary Retirement Scheme (SRS) relief
• NSman(Self/wife/parent) relief