Employment & Income

Gross annual salary from Singapore employer, including bonuses and allowances.

Affects CPF eligibility and any special tax treatment. EP and S Pass holders generally pay no CPF.

Income from outside Singapore (e.g., rental, dividends, overseas salary). Generally not taxable if not remitted into Singapore (for non-residents) or under certain conditions.

Tax credits may be available under Avoidance of Double Taxation Agreements (DTAs).

Tax Residency & Stay Period

Residents pay progressive rates from 0% to 24% (2026). Non‑residents pay flat 15% or resident rates on employment income (whichever higher), and 24% on other income.

Used to confirm residency. 183 days or more generally makes you a tax resident.

CPF & Other Obligations

Most foreigners on work passes do not contribute to CPF. If you are a Singapore PR, you may have CPF.

If your employer voluntarily contributes to CPF (rare for EP/SP), enter here. This is not deducted from your salary but is additional cost.

Residents can claim up to SGD 4,000 per child and SGD 9,000 per parent. Non‑residents generally cannot claim.

If yes, IRAS requires employer to withhold salary until tax clearance. Not a calculation input but important information.