Singapore

Expat Tax Calculator

Free Singapore calculator designed to help users make accurate financial decisions using local standards.

By Team GlobalCalqulate · About our editorial standards

Employment & Income

Annual employment income (SGD)

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

Work pass type

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

Foreign‑sourced income (SGD)

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 paid overseas on foreign income (SGD)

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

Tax Residency & Stay Period

Tax residency status

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.

Number of days in Singapore in the year

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

CPF & Other Obligations

Are you exempt from CPF contributions?

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

Employer CPF contribution (if any) - SGD

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

Do you have qualifying dependents (child/parent) in Singapore?

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

Tax clearance required (leaving Singapore / ceasing employment)?

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

Financial Disclaimer: This estimates Singapore tax for foreign workers and is not tax advice. Residency status, treaty relief and benefits-in-kind valuation are fact-specific and materially change the result. Confirm your position with IRAS or a qualified tax adviser. Full disclaimer.

Sources & methodology

Formula:: Resident tax
Reference:: Inland Revenue Authority of Singapore (IRAS)
Rates for:: 2026
Figures verified:: August 2026 — checked against the primary source above
Scheduled re-verification:: January 2027

Calculation type: Rule-based calculation. Uses 2026 rates and thresholds. Figures are taken from Inland Revenue Authority of Singapore (IRAS) and PwC Worldwide Tax Summaries and Central Provident Fund Board — see sources below.

Reviewed by Team GlobalCalqulate — Verifies each figure against the issuing authority's published source · Checked 8 August 2026

Your entries stay on this device. This calculator runs entirely in your browser — the figures you type are not sent to us or to anyone else. The page itself uses cookies for analytics and advertising, described in the privacy policy.

Formula & methodology

Formula used

Resident tax

Tax = Σ (amount in each band × that band rate)

Tax residents pay the progressive resident rates and may claim personal reliefs.

Non-resident employment income

Tax = higher of (gross employment income × 15%) or resident rates on chargeable income

Non-residents are charged whichever produces more tax; the 15% flat basis allows no reliefs at all.

Other non-resident income

Tax = income × 24%

Non-employment income of a non-resident, including director's fees, is taxed at a flat rate.

Variable definitions

Symbol	Meaning	Unit
Residency	Tax residency status. Determined by physical presence and the nature of your stay, not by nationality or visa type.	status
Reliefs	Personal reliefs. Available to residents only, capped at $80,000 in total across all reliefs.	SGD
CPF	Central Provident Fund. Paid by citizens and permanent residents only; Employment Pass and S Pass holders do not contribute.	SGD

Step-by-step calculation

1. Establish tax residency
Residency governs both the rate schedule and whether reliefs are available.
2. Apply the appropriate basis
Residents use the progressive bands after reliefs; non-residents compare the 15% flat basis against the resident computation.
3. Exclude CPF for pass holders
Foreigners on work passes do not contribute to CPF, so more of the gross salary arrives as cash.

Limitations

Tax residency rules depend on the pattern and length of your stay and can be complex in an arrival or departure year — this calculator does not determine your status for you.
Double taxation agreements can change where income is taxed and allow relief for foreign tax paid; none of that is modelled here.
Foreign-sourced income received in Singapore by individuals is generally exempt, but the position depends on the nature of the income.
Not Ordinarily Resident status and area representative concessions, where they apply, are outside this estimate.
Tax clearance obligations for foreigners leaving Singapore, where the employer must withhold pending clearance, are not modelled.
Employer-provided housing, stock options and other benefits in kind have specific valuation rules that are not applied here.

This page is educational. It applies published rates and thresholds to the figures you enter and shows the arithmetic behind the result. It is an estimate, not a tax determination: your actual liability depends on circumstances this calculator does not collect, and only the relevant tax authority — or an accountant who can see your full position — can confirm what you owe.

Sources & references

Individual Income Tax rates (resident and non-resident) — Inland Revenue Authority of Singapore (IRAS)
Tax reliefs — personal income tax relief cap — Inland Revenue Authority of Singapore (IRAS)
Singapore — Individual — Taxes on personal income (IRAS schedule reproduction) — PwC Worldwide Tax Summaries
CPF Contribution Rate Table from 1 January 2026 (Table 1) — Central Provident Fund Board
CPF Allocation Rates from 1 January 2026 — Central Provident Fund Board
How much CPF contributions to pay — Central Provident Fund Board
What is the CPF retirement sum? (BRS/FRS/ERS by year of 55th birthday) — Central Provident Fund Board
What are the CPF interest rates? — Central Provident Fund Board

Help & FAQs

Frequently Asked Questions

Clear answers to common questions to help you use this calculator confidently.

Am I a Singapore tax resident if I work here?

Tap to view the answer

You are a tax resident if you reside in Singapore for >183 days in a calendar year, OR have a permanent place of residence in Singapore. Tax residency affects your tax obligations and CPF contributions.

Do I contribute to CPF if I'm a foreigner on an Employment Pass?

Tap to view the answer

Generally, non-citizens on Employment Passes (EP) do NOT contribute to CPF. Only citizens and PRs are required to. Check with your employer for CPF eligibility based on your visa class.

What if my home country also taxes me?

Tap to view the answer

Singapore has tax treaties with many countries to avoid double taxation. Foreign tax credits can be claimed against your Singapore tax liability.

How is non-resident employment income taxed?

Tap to view the answer

Non-resident employment income is taxed at the higher of a flat 15% on gross income with no reliefs, or the resident progressive rates on chargeable income. Other non-resident income, including director's fees, is taxed at a flat 24%.

Can I claim personal reliefs as an expatriate?

Tap to view the answer

Only if you are assessed as a tax resident. Residents can claim reliefs such as earned income, spouse and child relief, subject to an overall cap of $80,000 on total reliefs. Non-residents taxed at the flat 15% rate get no reliefs at all.

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How to Use This Calculator

Enter your annual employment income

Include salary, bonus, allowances from Singapore employer.

Select your work pass type

Determines CPF eligibility and any special tax treatment.

Indicate tax residency status and days stayed

Residents get progressive rates and reliefs; non‑residents pay flat or higher rates.

Add any foreign income and overseas tax paid

Singapore generally does not tax foreign income if not remitted, but cross‑border rules apply.

Specify if you have dependents (for residents)

Only tax residents can claim dependent reliefs.

Review tax liability and net take‑home pay

See estimated income tax, CPF (if any), and after‑tax salary.

Understanding Your Results

Taxable Income
Employment income minus any allowable deductions (e.g., earned income relief for residents). Foreign income is generally excluded unless remitted by a non‑resident.
Income Tax Payable
For residents: progressive rates from 0% to 24% (2026). For non‑residents: 15% flat on employment income (or resident rates if higher), and 24% on other income.
CPF Contributions
Most expats on EP/SP pay no CPF. If you are a PR, you may contribute 20% (employee) and employer 17%. This calculator assumes no CPF by default.
Net Take‑Home Pay
Annual income minus income tax payable (and minus employee CPF if applicable).
Tax Clearance Reminder
If leaving Singapore or ceasing employment, employer must file tax clearance (IR21) and withhold salary. Plan ahead.

Key Tips

✓
If you stay ≥183 days in a calendar year, you are a tax resident – you get progressive rates and reliefs.
✓
Most EP/S Pass holders pay no CPF – your take‑home pay is gross minus only income tax.
✓
Non‑residents pay 15% flat on employment income – higher than resident rates for low income (< SGD 100,000).
✓
Foreign income remitted to Singapore may be taxable – avoid remittance if you want to keep it tax‑free.
✓
If you have dependents in Singapore, being a resident allows you to claim significant tax reliefs.
✓
Plan for tax clearance when leaving – your employer will withhold final pay until IRAS clearance is done.
✓
Consider contributing to SRS (Supplementary Retirement Scheme) – voluntary for expats, tax‑deferred.
✓
Keep records of days in Singapore – IRAS may request proof of residency status.

Singapore Expat Tax & CPF Guide (2026)

Tax residency rules for expats in Singapore

You are a tax resident if you stayed in Singapore for ≥183 days in the calendar year, or for 3 consecutive years (even if less than 183 days in the first year). Non‑residents are those who stay less than 183 days and do not meet the 3‑year rule.

Tax rates for residents vs non‑residents (2026)

Residents pay progressive rates from 0% (on first SGD 20,000) up to 24% (on income above SGD 1,000,000). Non‑residents pay 15% flat on employment income (or resident rates if higher), and 24% on other income like rental or director fees.

First year of employment – special rule

IRAS applies the 183-day test to the calendar year, not to a rolling 12 months from your arrival date — so if you arrive partway through the year, you can still end up classed as non-resident for that first calendar year even if you've been continuously employed for 183+ days by the time you check. IRAS also has a separate two-year administrative concession that can treat some employment spanning two calendar years as resident throughout. This calculator asks for a 'first-year gradual' selection to approximate the outcome, but the exact rule turns on facts (arrival date, departure date, employment continuity) it cannot verify — confirm your residency year with IRAS if your situation is not a straightforward full calendar year.

CPF for expats – what you need to know

Most foreigners on Employment Pass, S Pass, or Work Permit are not required to contribute to CPF. However, Singapore Permanent Residents (PRs) must contribute. Some employers voluntarily offer CPF-like benefits, but these are not mandatory.

Foreign income – is it taxable in Singapore?

Generally, foreign‑sourced income is not taxable if it is not remitted into Singapore (for individuals who are not resident). For tax residents, foreign income received in Singapore may be taxable unless exempt under specific schemes (e.g., foreign-sourced dividends). Many expats rely on the ‘territorial’ principle – but careful with remittance.

Double taxation agreements (DTAs)

Singapore has DTAs with many countries to avoid double taxation. If you paid tax overseas on income that is also taxable in Singapore, you may claim foreign tax credit (up to the lower of Singapore tax or overseas tax).

Tax reliefs for expat residents

Residents can claim earned income relief (SGD 1,000), CPF relief (if contributing), child relief (SGD 4,000 per child), and parent relief (SGD 9,000 if parent lives in Singapore and income below SGD 4,000). Course Fees Relief was withdrawn from YA2026. Non‑residents cannot claim most reliefs.

Tax clearance when leaving Singapore

If you are an expat ceasing employment or leaving Singapore for more than 3 months, your employer must file Form IR21 at least one month before departure. IRAS will issue a tax clearance, and the employer must withhold your salary until clearance is done. Failure can result in penalties.

Filing your tax return

Most expats receive Form IR8A from employer and file electronically via myTax portal. Filing is due by 15 April (for residents) or 15 April following the year of assessment (for non-residents who have tax clearance).

Disclaimer

This calculator provides general estimates. Tax residency, CPF obligations, and foreign income treatment are complex and depend on individual circumstances. Always refer to IRAS website or consult a qualified tax advisor in Singapore.

Formula & methodology

Formula used

Resident tax

Tax = Σ (amount in each band × that band rate)

Tax residents pay the progressive resident rates and may claim personal reliefs.

Non-resident employment income

Tax = higher of (gross employment income × 15%) or resident rates on chargeable income

Non-residents are charged whichever produces more tax; the 15% flat basis allows no reliefs at all.

Other non-resident income

Tax = income × 24%

Non-employment income of a non-resident, including director's fees, is taxed at a flat rate.

Variable definitions

Symbol	Meaning	Unit
Residency	Tax residency status. Determined by physical presence and the nature of your stay, not by nationality or visa type.	status
Reliefs	Personal reliefs. Available to residents only, capped at $80,000 in total across all reliefs.	SGD
CPF	Central Provident Fund. Paid by citizens and permanent residents only; Employment Pass and S Pass holders do not contribute.	SGD

Step-by-step calculation

1. Establish tax residency
Residency governs both the rate schedule and whether reliefs are available.
2. Apply the appropriate basis
Residents use the progressive bands after reliefs; non-residents compare the 15% flat basis against the resident computation.
3. Exclude CPF for pass holders
Foreigners on work passes do not contribute to CPF, so more of the gross salary arrives as cash.

Limitations

Tax residency rules depend on the pattern and length of your stay and can be complex in an arrival or departure year — this calculator does not determine your status for you.
Double taxation agreements can change where income is taxed and allow relief for foreign tax paid; none of that is modelled here.
Foreign-sourced income received in Singapore by individuals is generally exempt, but the position depends on the nature of the income.
Not Ordinarily Resident status and area representative concessions, where they apply, are outside this estimate.
Tax clearance obligations for foreigners leaving Singapore, where the employer must withhold pending clearance, are not modelled.
Employer-provided housing, stock options and other benefits in kind have specific valuation rules that are not applied here.

Calculator inputs

Employment & Income

Tax Residency & Stay Period

CPF & Other Obligations

Your results

Sources & methodology

Formula & methodology

Formula used

Resident tax

Non-resident employment income

Other non-resident income

Variable definitions

Step-by-step calculation

Limitations

Sources & references

Am I a Singapore tax resident if I work here?

Do I contribute to CPF if I'm a foreigner on an Employment Pass?

What if my home country also taxes me?

How is non-resident employment income taxed?

Can I claim personal reliefs as an expatriate?

Related calculators

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Calculator inputs

Employment & Income

Tax Residency & Stay Period

CPF & Other Obligations

Your results

Sources & methodology

How to Use This Calculator

Example: Employment Pass holder on $120,000, non-resident, 180 days in Singapore

Understanding Your Results

Key Tips

Singapore Expat Tax & CPF Guide (2026)

Tax residency rules for expats in Singapore

Tax rates for residents vs non‑residents (2026)

First year of employment – special rule

CPF for expats – what you need to know

Foreign income – is it taxable in Singapore?

Double taxation agreements (DTAs)

Tax reliefs for expat residents

Tax clearance when leaving Singapore

Filing your tax return

Disclaimer

Formula & methodology

Formula used

Resident tax

Non-resident employment income

Other non-resident income

Variable definitions

Step-by-step calculation

Limitations

Sources & references

How to Use This Calculator

Example: Employment Pass holder on $120,000, non-resident, 180 days in Singapore

Understanding Your Results

Key Tips

Singapore Expat Tax & CPF Guide (2026)

Tax residency rules for expats in Singapore

Tax rates for residents vs non‑residents (2026)

First year of employment – special rule

CPF for expats – what you need to know

Foreign income – is it taxable in Singapore?

Double taxation agreements (DTAs)

Tax reliefs for expat residents

Tax clearance when leaving Singapore

Filing your tax return

Disclaimer