singapore • SGD

Singapore Income Tax Calculator 2026

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

By Team GlobalCalqulate · About our editorial standards

Income Details

Total Annual Income (SGD)

Your total income from all sources (employment, bonuses, etc.) for the year.

Employment Income (SGD)

Salary, bonuses, commissions from employment. Used to compute CPF contributions.

Other Taxable Income (SGD)

Rental income, dividends, interest, director fees, or other taxable sources.

Tax Residency Status

Residents pay progressive rates. Non-residents pay the higher of 15% on employment income or the resident rates. You are generally a tax resident if you stay or work here at least 183 days in the year.

Financial Disclaimer: This estimates Singapore income tax and is not a tax assessment. Personal reliefs vary considerably by circumstance and are capped in total, so your actual liability may differ. Confirm your position with IRAS. Full disclaimer.

Sources & methodology

Formula:: Chargeable income
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

Chargeable income

chargeable = totalIncome − CPF relief − SRS relief − personal reliefs (capped at $80,000)

Total income minus deductible CPF and SRS contributions and eligible personal reliefs, subject to the $80,000 overall relief cap.

Resident tax payable

tax = Σ (slice of chargeable income in each band × that band's rate)

Singapore's progressive resident rates are applied band by band (0% to 24% for YA 2026) — each rate applies only to the slice of income inside that band, not the whole amount.

Non-resident tax payable

tax = max(employment income × 15%, resident-rate tax)

Non-residents pay the higher of a flat 15% on employment income (no reliefs) or what the resident progressive rates would produce. Other income is taxed at a flat 24%.

Variable definitions

Symbol	Meaning	Unit
totalIncome	Total income. employment income plus other taxable income	SGD
chargeable	Chargeable income. taxable income after reliefs	SGD

Step-by-step calculation

1. Determine residency
Residents pay progressive rates; non-residents pay the higher of 15% flat or the resident-rate result.
2. Deduct CPF and SRS
Employee CPF and SRS contributions reduce chargeable income, subject to their own caps.
3. Apply personal reliefs
Earned Income, Spouse, Child and Parent reliefs are added, capped in total at $80,000.
4. Walk the tax bands
The remaining chargeable income is taxed slice by slice against the YA 2026 resident bands, from 0% up to 24%.

Limitations

Relief eligibility (e.g. whether a dependant qualifies for Parent or Spouse Relief) is a question of fact the calculator cannot verify — reliefs are user-entered inputs bounded by the statutory caps.
Does not model non-resident director's fees, consultant or public-entertainer rates, which follow separate schedules.
SRS withdrawal taxation (50% taxable at retirement) is not modelled — this calculator covers contribution-year relief only.

This page is educational. It applies a standard formula to the figures you enter and shows the arithmetic behind the result. It is an estimate, not an offer, a quotation or financial advice: real costs depend on the provider's pricing, fees and underwriting, and on circumstances this calculator does not collect.

Sources & references

Individual Income Tax rates — 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.

What are Singapore's income tax rates for YA 2026?

Tap to view the answer

Progressive rates from 0% on the first $20,000 of chargeable income up to 24% above $1,000,000. Each rate applies only to the slice of income within that band. Non-residents pay a flat 15% on employment income or the resident rates, whichever is higher.

What is the $80,000 personal relief cap?

Tap to view the answer

All your personal reliefs combined — CPF relief, SRS, Earned Income Relief, and family reliefs like Child or Parent Relief — are capped at $80,000 per Year of Assessment. Claiming more reliefs beyond that total doesn't reduce your tax further.

Is my CPF contribution tax deductible?

Tap to view the answer

Yes, compulsory employee CPF contributions are tax deductible and count toward the $80,000 relief cap. Employer CPF is not taxable in your hands and isn't a deduction for you.

Is foreign income taxable in Singapore?

Tap to view the answer

Generally no — foreign-sourced income received in Singapore by an individual is exempt from tax, unless received through a Singapore partnership. Since no Singapore tax applies to that income, no foreign tax credit is needed.

When is income tax due and what year does YA 2026 cover?

Tap to view the answer

YA 2026 assesses income you earned during calendar year 2025 (Singapore taxes on a preceding-year basis). Filing deadlines are 15 April for paper filing and 18 April for e-filing via IRAS myTax Portal.

Need more help? Contact support or email globalcalqulate@gmail.com

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More Singapore calculators

How to Use This Calculator

Enter your annual income

Include all income sources (employment, rental, dividends, etc.).

Select your tax residency status

Residents pay progressive rates; non-residents pay flat 15% or higher progressive rates.

Add CPF and SRS contributions

Employee CPF is tax deductible. SRS contributions also reduce taxable income.

Claim eligible reliefs

Include reliefs like Earned Income, Child, Parent and Spouse.

Review your tax computation

See chargeable income, tax payable, reliefs, net salary, and average tax rate.

Adjust for planning

Try different scenarios – increase SRS contributions or CPF top‑ups to reduce tax.

Understanding Your Results

Chargeable Income
Total income minus all tax reliefs and deductions (CPF, SRS, reliefs). This is what you pay tax on.
Income Tax Payable
Calculated using the IRAS progressive resident rates for YA 2026 (0% to 24%). Non-residents pay the higher of 15% flat on employment income or the resident rates.
CPF Deduction
Employee CPF (deducted from salary) reduces gross income. Employer CPF is not included in taxable income.
SRS Tax Relief
Contributions to SRS reduce chargeable income. Withdrawals after retirement are taxed at 50% of the amount (50% taxable).
Net Salary (Take‑Home)
Total annual income minus CPF employee contribution minus income tax payable.
Average Tax Rate
Tax payable as a percentage of total income – a helpful metric for comparing with other countries.

Key Tips

✓
Max out your CPF and SRS contributions – these are the most effective ways to reduce tax.
✓
If you're a working mother, ensure you claim the Working Mother's Child Relief (up to S$50,000).
✓
Non‑residents: check if you're better off under resident rates – the calculator will show both.
✓
Parent Relief is substantial (S$9,000) – claim if your parent lives with you and has low income.
✓
Course Fees Relief no longer applies – it was withdrawn from YA2026, so YA2025 was the last year it could be claimed.
✓
If you have foreign income, claim foreign tax credit to avoid double taxation.
✓
File your tax return by 18 April to avoid penalties – use this calculator to estimate first.

Singapore Income Tax Guide (YA 2026)

How income tax works in Singapore

Singapore taxes individuals on a preceding-year basis: income you earned during 2025 is assessed in Year of Assessment (YA) 2026. Residents pay progressive rates from 0% on the first S$20,000 of chargeable income up to 24% on income above S$1,000,000. Non-residents pay 15% on employment income, or the resident progressive rates if that produces more tax.

Resident tax brackets (YA 2026)

0% on the first S$20,000; 2% on S$20,001–30,000; 3.5% on S$30,001–40,000; 7% on S$40,001–80,000; 11.5% on S$80,001–120,000; 15% on S$120,001–160,000; 18% on S$160,001–200,000; 19% on S$200,001–240,000; 19.5% on S$240,001–280,000; 20% on S$280,001–320,000; 22% on S$320,001–500,000; 23% on S$500,001–1,000,000; and 24% on income above S$1,000,000. Each rate applies only to the slice of income inside its band, so the gross tax payable on exactly S$320,000 of chargeable income is S$44,550.

CPF contributions and tax relief

Compulsory employee CPF contributions are tax deductible, and they count toward the S$80,000 personal relief cap. From 1 January 2026 the Ordinary Wage ceiling is S$8,000 a month, so contributions are calculated only on wages up to that amount. The employee rate is 20% at age 55 and below, 18% above 55 to 60, 12.5% above 60 to 65, 7.5% above 65 to 70, and 5% above 70. Employer CPF is not taxable in your hands and is not deductible by you.

The S$80,000 personal relief cap

The total of all your personal reliefs — including CPF relief, SRS, Earned Income Relief and family reliefs — is capped at S$80,000 per Year of Assessment. Claiming reliefs beyond that total does not reduce your tax any further. This calculator applies the cap and tells you when it has bitten.

SRS – Supplementary Retirement Scheme

SRS contributions are tax deductible up to S$15,300 per year for residents and S$35,700 for foreigners. This reduces chargeable income. At retirement, only 50% of withdrawals are taxable.

Tax reliefs for individuals

Common reliefs include Earned Income Relief (S$1,000 for all, S$6,000 for seniors 55-59, S$8,000 for seniors 60+), Spouse Relief (S$2,000), Child Relief (S$4,000 per child), Parent Relief (S$9,000 per parent if living with you). Course Fees Relief was withdrawn from YA2026 — YA2025 was the final claim year.

Working Mother's Child Relief (WMCR)

Working mothers can claim up to S$50,000 per child (first child 15% of earned income, second 20%, third+ 25%, capped at S$50,000). This is in addition to the basic Child Relief.

Foreign income and foreign tax credit

Foreign-sourced income received in Singapore by an individual is generally exempt from Singapore tax, unless it is received through a partnership in Singapore. Where foreign income is not charged to Singapore tax, no foreign tax credit arises because there is no Singapore tax to credit against. A Double Taxation Relief claim is only relevant where the same income is actually taxable in both jurisdictions.

Non-resident tax treatment

Non-residents pay the higher of 15% on gross employment income (with no reliefs) or the resident progressive rates. Other income — rental, director's fees and similar — is taxed at a flat 24%. You are generally treated as a tax resident if you stay or work in Singapore for at least 183 days in the calendar year.

Filing your tax return

Most individuals file through the IRAS myTax Portal. The deadline is 15 April for paper filing and 18 April for e-filing. For YA 2026, the income assessed is what you earned during calendar year 2025.

Disclaimer

This calculator provides estimates for educational purposes. Tax rates, reliefs, and CPF rules are subject to change. Always refer to IRAS official website or consult a tax professional.

Formula & methodology

Formula used

Chargeable income

chargeable = totalIncome − CPF relief − SRS relief − personal reliefs (capped at $80,000)

Total income minus deductible CPF and SRS contributions and eligible personal reliefs, subject to the $80,000 overall relief cap.

Resident tax payable

tax = Σ (slice of chargeable income in each band × that band's rate)

Singapore's progressive resident rates are applied band by band (0% to 24% for YA 2026) — each rate applies only to the slice of income inside that band, not the whole amount.

Non-resident tax payable

tax = max(employment income × 15%, resident-rate tax)

Non-residents pay the higher of a flat 15% on employment income (no reliefs) or what the resident progressive rates would produce. Other income is taxed at a flat 24%.

Variable definitions

Symbol	Meaning	Unit
totalIncome	Total income. employment income plus other taxable income	SGD
chargeable	Chargeable income. taxable income after reliefs	SGD

Step-by-step calculation

1. Determine residency
Residents pay progressive rates; non-residents pay the higher of 15% flat or the resident-rate result.
2. Deduct CPF and SRS
Employee CPF and SRS contributions reduce chargeable income, subject to their own caps.
3. Apply personal reliefs
Earned Income, Spouse, Child and Parent reliefs are added, capped in total at $80,000.
4. Walk the tax bands
The remaining chargeable income is taxed slice by slice against the YA 2026 resident bands, from 0% up to 24%.

Limitations

Relief eligibility (e.g. whether a dependant qualifies for Parent or Spouse Relief) is a question of fact the calculator cannot verify — reliefs are user-entered inputs bounded by the statutory caps.
Does not model non-resident director's fees, consultant or public-entertainer rates, which follow separate schedules.
SRS withdrawal taxation (50% taxable at retirement) is not modelled — this calculator covers contribution-year relief only.

Singapore Income Tax Guide (YA 2026)

How income tax works in Singapore

Resident tax brackets (YA 2026)

CPF contributions and tax relief

The S$80,000 personal relief cap

SRS – Supplementary Retirement Scheme

SRS contributions are tax deductible up to S$15,300 per year for residents and S$35,700 for foreigners. This reduces chargeable income. At retirement, only 50% of withdrawals are taxable.

Tax reliefs for individuals

Working Mother's Child Relief (WMCR)

Working mothers can claim up to S$50,000 per child (first child 15% of earned income, second 20%, third+ 25%, capped at S$50,000). This is in addition to the basic Child Relief.

Foreign income and foreign tax credit

Non-resident tax treatment

Filing your tax return

Disclaimer

This calculator provides estimates for educational purposes. Tax rates, reliefs, and CPF rules are subject to change. Always refer to IRAS official website or consult a tax professional.

Calculator inputs

Income Details

CPF & SRS Contributions2 options

Tax Reliefs (For Residents)5 options

Your results

Sources & methodology

Formula & methodology

Formula used

Chargeable income

Resident tax payable

Non-resident tax payable

Variable definitions

Step-by-step calculation

Limitations

Sources & references

What are Singapore's income tax rates for YA 2026?

What is the $80,000 personal relief cap?

Is my CPF contribution tax deductible?

Is foreign income taxable in Singapore?

When is income tax due and what year does YA 2026 cover?

Related calculators

More Singapore calculators

Calculator inputs

Income Details

CPF & SRS Contributions2 options

Tax Reliefs (For Residents)5 options

Your results

Sources & methodology

How to Use This Calculator

Example: resident on $120,000 claiming spouse and child relief

Understanding Your Results

Key Tips

Singapore Income Tax Guide (YA 2026)

How income tax works in Singapore

Resident tax brackets (YA 2026)

CPF contributions and tax relief

The S$80,000 personal relief cap

SRS – Supplementary Retirement Scheme

Tax reliefs for individuals

Working Mother's Child Relief (WMCR)

Foreign income and foreign tax credit

Non-resident tax treatment

Filing your tax return

Disclaimer

Formula & methodology

Formula used

Chargeable income

Resident tax payable

Non-resident tax payable

Variable definitions

Step-by-step calculation

Limitations

Sources & references

How to Use This Calculator

Example: resident on $120,000 claiming spouse and child relief

Understanding Your Results

Key Tips

Singapore Income Tax Guide (YA 2026)

How income tax works in Singapore

Resident tax brackets (YA 2026)

CPF contributions and tax relief

The S$80,000 personal relief cap

SRS – Supplementary Retirement Scheme

Tax reliefs for individuals

Working Mother's Child Relief (WMCR)

Foreign income and foreign tax credit

Non-resident tax treatment

Filing your tax return

Disclaimer