http://www.iras.gov.sg/irasHome/page04.aspx?id=14572For the Year of Assessment 2013, all
tax residents will receive an income tax rebate of up to $1,500. You do not need to apply for this rebate as IRAS will compute this rebate automatically for all tax residents.
The tax rebate is based on the age of individual taxpayer. Details as follows:
Age as at 31 December 2012
Tax rebate
Capped at
Below 60
30%
$1,500
60 and above
50%
$1,500