Singapore Income Tax Calculator
The most accurate free tool for computing your Singapore personal income tax, CPF contributions, and take-home pay โ based on the latest IRAS progressive rates.
Results update instantly ยท For estimation purposes only
Fill in your salary, bonus, and reliefs above, then click “Calculate My Tax” to see a full breakdown of your Singapore income tax.
Singapore Income Tax Rate Table โ YA 2025 & YA 2026
Progressive rates for tax resident individuals. Only the income within each bracket is taxed at that bracket’s rate โ higher rates never apply to your entire income.
| Chargeable Income | Tax Rate | Tax on This Band | Cumulative Tax |
|---|---|---|---|
| First $20,000 | 0% | $0 | $0 |
| Next $10,000 ($20,001 โ $30,000) | 2% | $200 | $200 |
| Next $10,000 ($30,001 โ $40,000) | 3.5% | $350 | $550 |
| Next $40,000 ($40,001 โ $80,000) | 7% | $2,800 | $3,350 |
| Next $40,000 ($80,001 โ $120,000) | 11.5% | $4,600 | $7,950 |
| Next $40,000 ($120,001 โ $160,000) | 15% | $6,000 | $13,950 |
| Next $40,000 ($160,001 โ $200,000) | 18% | $7,200 | $21,150 |
| Next $40,000 ($200,001 โ $240,000) | 19% | $7,600 | $28,750 |
| Next $40,000 ($240,001 โ $280,000) | 19.5% | $7,800 | $36,550 |
| Next $40,000 ($280,001 โ $320,000) | 20% | $8,000 | $44,550 |
| Next $180,000 ($320,001 โ $500,000) | 22% | $39,600 | $84,150 |
| Next $500,000 ($500,001 โ $1,000,000) | 23% | $115,000 | $199,150 |
| Above $1,000,000 | 24% | 24% on excess | $199,150 + 24% |
Employment income: 15% flat OR progressive resident rates โ whichever results in a higher tax amount.
Director’s fees, rental income, consultancy & most other income: 24% flat rate. Non-residents generally cannot claim personal tax reliefs.
This Calculator vs. IRAS’s Official Calculator โ What’s Different?
IRAS provides its own online tax calculator, and it’s the authoritative source for your actual tax bill โ we link to it throughout this page and recommend you always cross-check there before filing. Where this tool adds value is in modeling the full picture in one place, without needing to run separate lookups:
| Feature | This Calculator | IRAS Official Calculator |
|---|---|---|
| Full relief stacking (spouse, child, WMCR, parent, NSman, SRS, life insurance, donations together) | Yes, all in one form | Yes, but split across multiple tools/forms |
| CPF contribution calculated automatically by age tier | Yes | Separate CPF calculator required |
| Take-home pay & monthly breakdown | Yes | Not shown |
| Effective vs. marginal rate visualization | Yes | Not shown |
| Legally binding assessment | No โ estimate only | Yes โ official |
Use this tool to explore scenarios quickly โ “what if I top up SRS,” “what if I get a $10,000 bonus” โ then confirm your actual filing figures against IRAS’s myTax Portal or the official calculator linked in the sidebar.
How Singapore’s Progressive Income Tax System Works
Singapore operates a preceding-year basis tax system โ the income you earn in one calendar year is assessed and taxed in the following Year of Assessment (YA). Income earned from 1 January to 31 December 2025 is assessed in YA 2026, with filing due by 18 April 2026. Income earned from 1 January to 31 December 2024 is assessed in YA 2025.
The defining feature is progressivity: your income is divided into brackets, and each portion is taxed at that bracket’s rate only. A higher bracket never retroactively raises the rate on lower income. This means your effective tax rate โ the percentage of your total income actually paid in tax โ is always lower than your marginal (highest) rate.
$0โ$20,000 โ 0% = $0 | $20,001โ$30,000 โ 2% = $200 | $30,001โ$40,000 โ 3.5% = $350
$40,001โ$80,000 โ 7% = $2,800 | $80,001โ$100,000 โ 11.5% = $2,300
Total gross tax = $5,650 | Effective rate = 5.65% | Marginal rate = 11.5%
Will Your Bonus Push You Into a Higher Bracket and Cost You Money? No.
This is one of the most common fears we hear, and it’s a myth worth killing directly: a bonus can never reduce your take-home pay. Because Singapore’s system is progressive, only the portion of income that falls into a higher bracket is taxed at that bracket’s rate โ your existing income never gets retroactively taxed higher. At worst, the marginal slice of your bonus is taxed at a higher rate than your base salary; you still keep the majority of every additional dollar. If you’re deciding whether to accept a bonus, extra project, or raise out of fear it will “not be worth it” after tax โ it always is.
Who Must Pay Income Tax in Singapore?
Whether you pay โ and at what rates โ depends on your residency status, which IRAS determines separately for each Year of Assessment. There are two categories:
Tax Residents
You are a tax resident if you are a Singapore Citizen or Permanent Resident who ordinarily resides in Singapore, or a foreigner who: (a) stayed or worked here for 183 or more days in the relevant calendar year; (b) worked continuously in Singapore spanning two calendar years with a combined stay of at least 183 days; or (c) stayed in Singapore for three consecutive years in any capacity.
Residents pay the progressive rates in the table above, may claim personal reliefs and rebates, and are not taxed on capital gains or overseas income (with limited exceptions).
If you’ll be in Singapore 183+ days this calendar year alone, you’re a resident for this YA โ straightforward.
If you arrived later in the year and won’t hit 183 days by 31 December, you may still qualify as a resident under the two-year administrative concession: if your total stay spans two calendar years continuously and adds up to 183+ days combined, both years are treated as resident years โ even though the first year alone falls short of 183 days.
If neither applies, you’re taxed as a non-resident for that first partial year, then likely as a resident from the following year onward. When genuinely unsure, confirm with IRAS directly before filing โ residency status changes both your rate structure and your ability to claim reliefs.
Non-Residents
Foreigners who do not meet the residency criteria are non-residents. Employment income is taxed at the higher of 15% flat or the graduated resident rates. Most other Singapore-sourced income โ rental income, director’s fees, consultancy โ is taxed at a flat 24%. Non-residents cannot claim personal reliefs, which makes their effective tax rate higher than a resident at the same income level.
Will You Be Taxed Twice? Foreign Income & Double Taxation Agreements
If you have income from your home country alongside Singapore income, the good news is Singapore generally does not tax foreign-sourced income received by individuals, with limited exceptions (mainly for income received through a Singapore partnership). On top of that, Singapore has Double Taxation Agreements (DTAs) with over 90 countries, which allocate taxing rights between the two jurisdictions and prevent the same income from being taxed twice where cross-border tax could otherwise apply.
What this doesn’t do is exempt you from your home country’s own tax rules โ many countries (the US being the most well-known example) tax citizens on worldwide income regardless of residency. If that applies to you, check whether your home country offers a foreign tax credit or exclusion for Singapore-sourced income already taxed here, and consult the specific DTA text or a cross-border tax advisor for your situation.
Understanding Chargeable Income
Tax is not computed on your gross salary. Singapore allows a range of deductions and reliefs that reduce your taxable base. The formula is straightforward:
Chargeable Income = Gross Income โ CPF Relief โ Other Personal Reliefs
Your gross income includes employment income (salary + bonus + benefits-in-kind), rental income, trade income, and other assessable receipts. Capital gains from selling assets such as shares, property, or cryptocurrency are generally not taxed in Singapore โ one of the key advantages of its tax system. Dividends from Singapore companies are also generally not taxable.
Key Tax Reliefs That Can Significantly Reduce Your Bill
Singapore’s relief system rewards CPF savings, family caregiving, skills upgrading, and retirement planning. Total personal reliefs are capped at $80,000 per YA.
| Relief | Amount | Who Qualifies |
|---|---|---|
| Earned Income Relief | $1,000 โ $8,000 | All earners; higher for age 55+ |
| CPF Relief | Actual contributions | SC/PR employees (mandatory deductions) |
| Spouse Relief | $2,000 / $5,500 | Non-working or handicapped spouse |
| Child Relief | $4,000/child | Each qualifying child |
| WMCR | $8,000/child (from 2024) | Working mothers with SC children born/adopted on or after 1 Jan 2024 |
| Parent/In-Law Relief | $5,500 โ $14,000 | Supporting dependent parents or in-laws |
| Course Fees Relief | Up to $5,500 | Approved courses for professional development |
| SRS Relief | Up to $15,300 (SC/PR) | Voluntary SRS contributions |
| Life Insurance Relief | Up to $5,000 | Only if CPF contribution is less than $5,000 |
| NSman Relief (self) | $1,500 โ $5,000 | Operationally-ready NSmen |
| Charitable Donations | 2.5ร donation | Donations to approved IPCs |
CPF Contributions: The Hidden Tax Reducer
For Singapore Citizens and Permanent Residents in employment, mandatory CPF contributions are the single largest relief for most workers. The employee contribution is deducted at source and flows directly into your CPF accounts โ it reduces your chargeable income by an equivalent amount.
In 2025 (for YA 2026), employees aged 55 and below contribute 20% of their ordinary wages up to the monthly ceiling of $7,400, making the maximum annual CPF employee contribution on ordinary wages $17,760. In 2024 (for YA 2025), the monthly ordinary wage ceiling was $6,800 with a maximum annual CPF employee contribution on ordinary wages of $16,320.
Income earned in 2025 (YA 2026) โ OW ceiling: $7,400/mo:
Age โค 55: Employee 20% + Employer 17% = 37% | Age 55โ60: 17% + 15.5% = 32.5%
Age 60โ65: 11.5% + 12% = 23.5% | Age 65โ70: 7% + 9% = 16% | Age > 70: 5% + 7.5% = 12.5%
Income earned in 2024 (YA 2025) โ OW ceiling: $6,800/mo:
Age โค 55: Employee 20% + Employer 17% = 37% | Age 55โ60: 16% + 14.5% = 30.5%
Age 60โ65: 11% + 11.5% = 22.5% | Age 65โ70: 6% + 8.5% = 14.5% | Age > 70: 5% + 7.5% = 12.5%
Annual salary ceiling (OW + AW): $102,000 for both years
CPF Ordinary Wage Ceiling โ The Phased Increase Through 2026
The CPF Ordinary Wage (OW) ceiling has been rising in stages as part of a multi-year government plan to keep pace with rising incomes. Here’s the full trajectory so you can see where things stand and what’s coming next:
| Income Year | Relevant YA | Monthly OW Ceiling |
|---|---|---|
| 2023 | YA 2024 | $6,300 |
| 2024 | YA 2025 | $6,800 |
| 2025 | YA 2026 | $7,400 |
| 2026 (announced) | YA 2027 | $8,000 |
This calculator currently supports YA 2025 and YA 2026 (highlighted above), matching the two most relevant filing years right now. When the $8,000 ceiling takes effect for income earned in 2026, it will raise the maximum annual CPF Relief available for YA 2027 filers โ worth knowing if you’re planning SRS or salary structuring ahead of time.
Proven Strategies to Reduce Your Singapore Tax Bill
1. Maximise CPF Cash Top-Ups
Voluntary CPF top-ups to your own Retirement Account (up to the Full Retirement Sum) or to family members’ accounts qualify for additional CPF Cash Top-Up Relief โ up to $8,000 for self top-ups and $8,000 for family member top-ups, totaling up to $16,000 extra relief. This is entirely above and beyond your mandatory CPF relief.
2. Contribute to the Supplementary Retirement Scheme (SRS)
SRS is an optional savings account that allows Singapore Citizens and PRs to contribute up to $15,300 per year (foreigners up to $35,700). Every dollar contributed is a dollar of relief โ directly reducing your chargeable income at your marginal tax rate. The funds can be invested in a range of instruments including stocks, unit trusts, and fixed deposits.
3. Make Qualifying Charitable Donations
Donations to Institutions of a Public Character (IPCs) qualify for a 250% tax deduction. A $1,000 cash donation to an approved charity gives you $2,500 of relief โ a genuinely compelling benefit for higher-bracket earners.
4. Claim Course Fees Relief
Courses that upgrade your professional skills, completed at approved institutions, qualify for up to $5,500 per YA in relief. Given the current emphasis on upskilling, this is increasingly relevant for professionals in evolving sectors.
5. Plan Income Timing Carefully
Since Singapore taxes on a preceding-year basis, actions taken before 31 December each year directly affect the following YA’s bill. SRS contributions and CPF top-ups must be made before year-end to count for that YA. Entrepreneurs can consider the timing of income recognition within legal limits.
Tax Filing: Dates, Deadlines & How It Works
IRAS sends filing notifications via SMS, email, or letter in February and March. Filing opens from 1 March, with deadlines of 15 April (paper) or 18 April (e-filing via myTax Portal using Singpass).
Many salaried employees under the No-Filing Service (NFS) do not need to file if their income information is fully captured by employers through the Auto-Inclusion Scheme (AIS). However, if you wish to claim additional reliefs not auto-included, you must log in to myTax Portal and file.
IRAS issues Notices of Assessment (NOA) from late April to September. If you disagree with the assessment, you must object within 30 days of the NOA date.
Late filing attracts a composition sum and possible prosecution. IRAS may issue an estimated NOA based on prior-year income, and the tax shown is payable even if you disagree โ you must object separately. Late payment incurs a 5% surcharge, with further enforcement actions including appointment of agents or Travel Restriction Orders for persistent non-payment.
Frequently Asked Questions
Answers to the most common questions about Singapore personal income tax.
On a $80,000 gross salary (assuming SC/PR with CPF), your employee CPF at 20% on wages capped at $7,400/month in 2025 (or $6,800/month in 2024) = roughly $17,760 (2025) or $16,320 (2024). After CPF relief and standard Earned Income Relief of $1,000, your chargeable income is approximately $61,240 (2025) or $62,680 (2024). Applying progressive rates, the gross tax is around $2,087โ$2,190. After the 60% YA rebate (capped at $200), net tax is approximately $1,887โ$1,990. Use the calculator above with your specific reliefs and selected YA for a precise figure.
Yes. Foreigners who qualify as tax residents (staying or working in Singapore for 183+ days in a calendar year, or across 3 consecutive years) pay the same progressive rates as citizens. Non-resident foreigners pay employment income tax at 15% flat or the progressive resident rate, whichever is higher. Director’s fees, rental income, and consultancy income are taxed at a flat 24%. Non-residents cannot claim personal tax reliefs, making their effective rate higher than residents at the same income level.
Singapore taxes income on a preceding-year basis. The income year is the calendar year when you actually earned the money. The Year of Assessment (YA) is the year in which IRAS assesses and collects tax on that income โ always one year later. Income earned from 1 January to 31 December 2025 is assessed in YA 2026. Income earned in 2024 is assessed in YA 2025. You file in MarchโApril and receive your Notice of Assessment (NOA) thereafter.
Yes โ mandatory employee CPF contributions are fully deductible from your taxable income as CPF Relief. For most employees aged 55 and below, this is 20% of ordinary wages up to the monthly ceiling ($6,800 in 2024; $7,400 in 2025) and applicable additional wages up to the annual ceiling of $102,000. Employer CPF contributions are not part of your taxable income at all. Foreign employees on work passes do not contribute to CPF and thus cannot claim this relief.
IRAS caps total personal reliefs at $80,000 per Year of Assessment. This includes all reliefs combined โ CPF, earned income, spouse, child, parent, SRS, course fees, donations, NSman, and all others. Claiming reliefs beyond $80,000 provides no further tax benefit. For high earners with CPF contributions near the ceiling, this cap may be hit even before discretionary reliefs are added.
Generally, you are not required to file if your total annual income is below $22,000 and you have not received a filing notification from IRAS. However, if IRAS sends you a filing request via SMS, email, or letter, you must file regardless of your income. If you have income from non-employment sources, are self-employed with trade income above $6,000, or wish to claim reliefs not auto-included, you should file.
Bonuses are employment income and are taxed at the same progressive rates as your salary โ they do not receive special treatment. They are added to your total employment income before tax is computed. For CPF purposes, bonuses count as Additional Wages (AW) and are subject to CPF contributions up to the Additional Wage Ceiling, which equals $102,000 minus the total ordinary wages subject to CPF for that year. Bonuses above the AW ceiling are CPF-exempt but still fully taxable as income.
For Year of Assessment (YA) 2026 (covering income earned in 2025), all Singapore tax resident individuals receive a Personal Income Tax Rebate of 60% of their gross tax payable, capped at $200. This means anyone with a gross tax liability of $334 or more sees the rebate capped at $200. IRAS applies this automatically when issuing the Notice of Assessment โ no separate claim is needed. The rebate is only available to tax residents (not non-residents).
Note: YA 2025 (income earned in 2024) did not have a personal income tax rebate. Only YA 2026 has this rebate.
No. Singapore’s progressive system only taxes the portion of income that falls into a higher bracket at that bracket’s rate โ it never raises the rate on income you already earned. A bonus can never reduce your total take-home pay; at worst, the marginal portion of the bonus is taxed at a higher rate than your base salary, but you always keep more than you would without the bonus.
It depends on your total days present in Singapore that calendar year and your employment arrangement. If you stay or work in Singapore for at least 183 days in the year, you are a tax resident for that year. If you started partway through the year and will stay continuously into the following year with a combined stay of 183 days across the two years, you may still qualify as a resident for both years under the two-year administrative concession. If unsure, confirm directly with IRAS before filing.
Usually not. Singapore generally does not tax foreign-sourced income received by individuals (with limited exceptions), and Singapore has Double Taxation Agreements (DTAs) with over 90 countries that allocate taxing rights and provide relief where both countries could otherwise tax the same income. Your home country’s own tax rules still apply independently โ check whether it taxes worldwide income and what foreign tax credit or exemption mechanisms it offers.
Disclaimer:Singapore Income Tax calculator is for estimation and educational purposes only. Results are based on published IRAS rates and standard assumptions and may not account for every individual circumstance. This does not constitute tax advice. Always verify your tax position with IRAS at iras.gov.sg or consult a qualified tax professional for complex situations.