Singapore income tax calculator
By MoneyBees
Work out your YA2026 income tax from your salary, bonus and reliefs, or estimate next year's YA2027 bill. Your CPF relief, Earned Income Relief and the S$80,000 relief cap are applied for you, and every band of tax is shown.
Calculator
Your income
Foreigners in Singapore for 183 days or more in the year are usually tax residents.
Net rental, freelance or director's fees.
You deduct 2.5 times the amount.
Your reliefs
One per person. A wife who is also an NSman's mother claims S$750 once.
S$9,000 each
S$5,500 each
S$4,000 each. Parents can split it, but not claim it twice.
S$8,000, S$10,000 and S$12,000 for a 1st, 2nd and 3rd child born from 2024. 15%, 20% and 25% of earned income for older children.
Capped at S$15,300.
Up to S$8,000
Up to S$8,000
Only counts if your own CPF for the year was under S$5,000.
Disability reliefs, or any relief that is not listed above.
Tax for YA2026
$1,600
about $133 a month
Effective rate
2.29%
of your total income
Top band you reach
7.0%
tax on your next dollar
Take-home for the year
$54,400
income minus $14,000 CPF and $1,600 tax
How the tax is worked out
- Total income
- $70,000
- Assessable income
- $70,000
- Less CPF relief
- -$14,000
- Less Earned Income Relief
- -$1,000
- Less other reliefs
- -$0
- Chargeable income
- $55,000
Tax in each band
| Band | Rate | Income in band | Tax |
|---|---|---|---|
| $0 to $20,000 | 0.0% | $20,000 | $0 |
| $20,000 to $30,000 | 2.0% | $10,000 | $200 |
| $30,000 to $40,000 | 3.5% | $10,000 | $350 |
| $40,000 to $80,000 | 7.0% | $15,000 | $1,050 |
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Resident income tax rates from YA2024
IRAS rates on chargeable income. They apply to YA2026, and this calculator uses them for the YA2027 estimate.
| Chargeable income | Rate | Tax at the top of the band |
|---|---|---|
| $0 to $20,000 | 0.0% | $0 |
| $20,000 to $30,000 | 2.0% | $200 |
| $30,000 to $40,000 | 3.5% | $550 |
| $40,000 to $80,000 | 7.0% | $3,350 |
| $80,000 to $120,000 | 11.5% | $7,950 |
| $120,000 to $160,000 | 15.0% | $13,950 |
| $160,000 to $200,000 | 18.0% | $21,150 |
| $200,000 to $240,000 | 19.0% | $28,750 |
| $240,000 to $280,000 | 19.5% | $36,550 |
| $280,000 to $320,000 | 20.0% | $44,550 |
| $320,000 to $500,000 | 22.0% | $84,150 |
| $500,000 to $1,000,000 | 23.0% | $199,150 |
| Above $1,000,000 | 24.0% | - |
No Personal Income Tax Rebate has been announced for YA2026. YA2025 had a 60% rebate capped at S$200.
Worked example
A 30-year-old Singaporean earned S$5,000 a month and a S$10,000 bonus in 2025. Total income is S$70,000. CPF relief is 20% of all of it, S$14,000, because the salary is under the S$7,400 ceiling that applied in 2025. Earned Income Relief adds S$1,000. Chargeable income is S$55,000. Tax for YA2026 is S$550 on the first S$40,000 plus 7% of S$15,000, S$1,050, so S$1,600 in all. That is 2.29% of total income.
What changed for YA2026
- Course Fees Relief has ended. YA2025 was the last year to claim it.
- CPF cash top-ups that earn a Matched Retirement Savings Scheme grant no longer get tax relief.
- Life Insurance Relief now also covers wives paying for husbands, and Spouse Relief covers maintenance that legally separated wives pay their husbands under a court order or deed of separation.
- For YA2027, your CPF relief follows the 2026 rules: the S$8,000 salary ceiling and higher rates above age 55.
Sources
Figures checked 3 Oct 2026.
- IRAS: individual income tax rates (from YA 2024 onwards)
- IRAS: tax reliefs and the S$80,000 relief cap
- IRAS: CPF relief for employees
- IRAS: donations and tax deductions (2.5 times, deducted before reliefs, 5-year carry-forward, automatic inclusion)
- IRAS: Personal Income Tax Rebate (YA 2024 and YA 2025 only)
- CPF Board: CPF contribution rate tables from 1 January 2025 (PDF)
- CPF Board: CPF contribution rate tables from 1 January 2026 (PDF)
Frequently asked questions
How is income tax worked out in Singapore?
Start with your total income for the year and take off allowable deductions such as donations. Then subtract your reliefs, up to S$80,000 in all, to get your chargeable income. Tax residents pay progressive rates on that figure: 0% on the first S$20,000 and up to 24% on income above S$1 million.
How much income tax do I pay on S$80,000?
For a Singapore Citizen under 55 earning S$80,000 in salary in 2025, CPF relief is about S$15,996 and Earned Income Relief is S$1,000. That leaves chargeable income of S$63,004 and tax of about S$2,160 for YA2026, or 2.70% of income. More reliefs bring it down further.
How much income tax do I pay on S$100,000?
For a Singapore Citizen under 55 earning S$100,000 in salary in 2025, CPF relief is S$17,760, because CPF stopped at S$7,400 a month in 2025. With S$1,000 Earned Income Relief, chargeable income is S$81,240 and tax is about S$3,493 for YA2026.
Is there an income tax rebate for YA2026?
No. IRAS lists the Personal Income Tax Rebate for YA2024 (50%, capped at S$200) and YA2025 (60%, capped at S$200) only. Your YA2026 bill is the full amount from the resident rates, less any Parenthood Tax Rebate you have.
What is the most tax relief I can claim?
S$80,000 a year across all personal reliefs, including CPF relief, SRS and CPF cash top-ups. Anything above that is added back. Donations to IPCs are a deduction, not a relief, so the 250% deduction sits outside the cap.
How is CPF relief worked out?
It is the employee CPF you were required to pay on your wages. For YA2026 that means 2025 contributions, when the salary ceiling was S$7,400 a month and the annual ceiling S$102,000. For YA2027 it means 2026 contributions under the S$8,000 ceiling. Foreigners pay no CPF, so they get no CPF relief.
How are non-residents taxed?
A non-resident's employment income is taxed at 15% or at the resident rates, whichever gives more tax, with no reliefs. Most other income, such as rental income and director's fees, is taxed at 24%. You are usually a tax resident if you stayed or worked in Singapore for 183 days or more in the year.
Which reliefs changed for YA2026?
Course Fees Relief ended after YA2025. CPF cash top-ups that earn a Matched Retirement Savings Scheme grant no longer get relief. Life Insurance Relief was widened to cover wives who pay for their husbands, and Spouse Relief now covers maintenance that legally separated wives pay their husbands under a court order or deed of separation.
What is the difference between YA2026 and YA2027?
The Year of Assessment is the year you are taxed, on the income you earned the year before. YA2026 covers income from 2025 and YA2027 covers income from 2026. The calculator uses the current IRAS rates for both, so treat YA2027 as an estimate until Budget 2027 confirms the rates and any rebate.
How we calculate this
- Employment income is your monthly salary times 12, plus your bonus. Other taxable income is added to give total income.
- Donations to approved Institutions of a Public Character come off total income at 2.5 times the amount you gave. What remains is your assessable income. Source: IRAS: donations and tax deductions (2.5 times, deducted before reliefs, 5-year carry-forward, automatic inclusion)
- CPF relief is the compulsory CPF deducted from your pay in the income year. For YA2026 we work it out on 2025 rules: 20% up to age 55, on salary up to the S$7,400 Ordinary Wage ceiling that applied in 2025, plus the bonus up to the Additional Wage ceiling. For YA2027 we use the 2026 rules and the S$8,000 ceiling. Source: IRAS: CPF relief for employees
- PRs in their first two years pay lower graduated CPF rates: up to age 55, 5% in the first year and 15% in the second. There is no employee CPF on pay of S$500 a month or less, and from S$500 to S$750 it phases in at 0.6 x (pay - S$500) up to age 55. Source: CPF Board: CPF contribution rate tables from 1 January 2025 (PDF)
- Earned Income Relief depends on your age on 31 December of the income year: S$1,000 below 55, S$6,000 from 55 to 59 and S$8,000 from 60. Source: IRAS: tax reliefs and the S$80,000 relief cap
- Each other relief you enter is held to its own IRAS limit. Then all reliefs together, CPF relief included, are capped at S$80,000. Source: IRAS: tax reliefs and the S$80,000 relief cap
- Chargeable income is assessable income minus reliefs. We tax it band by band on IRAS resident rates: 0% on the first S$20,000, 2% on the next S$10,000, 3.5% on the next S$10,000, 7% on the next S$40,000, and so on up to 24% above S$1,000,000. Source: IRAS: individual income tax rates (from YA 2024 onwards)
- Non-residents get no reliefs. Their employment income is taxed at 15% or at resident rates, whichever gives more tax, and other income at 24%. Source: IRAS: individual income tax rates (from YA 2024 onwards)
Rounding
The calculator keeps cents through every band and shows tax to the nearest dollar. CPF relief follows CPF Board's rounding, with your share cut to whole dollars each month. Your Notice of Assessment from IRAS is the final figure.
Worked example: the default case
- A citizen aged 30 earned S$5,000 a month and a S$10,000 bonus in 2025, with no other income, donations or reliefs. This is YA2026.
- Total income: S$5,000 x 12 + S$10,000 = S$70,000. With no donations, assessable income is also S$70,000.
- CPF relief: 20% of S$5,000 is S$1,000 a month, S$12,000 for the year, plus 20% of the S$10,000 bonus, S$2,000. Total S$14,000.
- Earned Income Relief adds S$1,000. Reliefs come to S$15,000, under the S$80,000 cap.
- Chargeable income: S$70,000 - S$15,000 = S$55,000.
- Tax: S$0 on the first S$20,000, S$200 on the next S$10,000, S$350 on the next S$10,000 and 7% of the last S$15,000, S$1,050. Total S$1,600.
- That is 2.29% of total income. Take-home for the year is S$70,000 - S$14,000 - S$1,600 = S$54,400.
What this calculator does not cover
- Personal Income Tax Rebates. None has been announced for YA2026. YA2025 had a 60% rebate capped at S$200.
- The Parenthood Tax Rebate and other rebates that come off the tax after it is worked out.
- A PR year that changes partway through the income year. We use one rate for the year.
- PRs paying full CPF rates by agreement with their employer. Choose the citizen option.
- Business expenses, rental expenses and foreign income. Enter net figures as other taxable income.
- Short work visits of 60 days or less, which IRAS treats differently for non-residents.
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These calculators provide general estimates for educational purposes only and are not personalised financial advice. Results may rely on rates and rules that change over time, so verify against official sources (IRAS, CPF Board, HDB, MAS) or consult a licensed financial adviser before making decisions.
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